UK Vape Duty 2026: £2.20 per 10ml Explained | Vapesbar
UK Vape Duty 2026: What It Means for Your Vape Prices
Since 1 October 2026, e-liquid made in or imported into the UK carries a new tax: the Vaping Products Duty. This page explains the rate, the dates, duty stamps, and what changes at the checkout.
- Live since: 1 October 2026
- Applies to: all e-liquid, nicotine-free too
- Unstamped stock sell-through ends: 31 March 2027
22p per ml, whatever the nicotine strength
The short answer
The duty is £2.20 per 10ml of vaping liquid. With 20% VAT charged on top of it, that is £2.64 per 10ml if the full cost is passed on. Prices may rise gradually rather than overnight, because stock bought before 1 October can still be sold without stamps until 31 March 2027.
Work out the duty on your order
Pick a common size or type in your own. The result shows the maximum extra tax if a seller passes on the duty in full. Actual shelf prices depend on the brand and retailer.
Estimate for guidance only. It does not include your product's own price.
Duty by product size
| Product | Liquid | Duty | With 20% VAT |
|---|---|---|---|
| Pre-filled pod | 2ml | £0.44 | £0.53 |
| Nic salt or 10ml bottle | 10ml | £2.20 | £2.64 |
| Nic shot | 10ml | £2.20 | £2.64 |
| Shortfill | 50ml | £11.00 | £13.20 |
| Shortfill | 100ml | £22.00 | £26.40 |
Key dates
-
Vaping Products Duty starts at £2.20 per 10ml on liquid made in or imported into the UK. Duty stamps begin to appear on retail packaging.
-
Stamps with digital functionality become mandatory for new products.
-
The grace period ends. Wholesalers and retailers can sell eligible unstamped stock they already held until this date.
What the duty covers
Charged the duty
- Nic salts and freebase e-liquid
- Shortfills and 50:50 liquids
- Nic shots
- Nicotine-free (0mg) liquids
- Pre-filled pods, by liquid volume
Not charged the duty
- Batteries and chargers
- Coils and empty tanks
- Empty refillable pods and kits
- Accessories
Hardware still carries normal 20% VAT.
What are duty stamps?
HMRC's Vaping Duty Stamps Scheme puts a stamp on the retail packaging of vaping products to show the duty has been paid. HMRC says retailers and customers will be able to scan digital stamps to check a product is genuine "in due course".
Buying after 1 October? A product made or imported after that date with no stamp, or packaging that looks tampered with, deserves caution. Buy from sellers who can tell you where their stock comes from.
Older stock without a stamp is not automatically a problem. It can legally be sold until 31 March 2027.
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We only stock products from compliant suppliers and show our prices clearly at checkout. Adults aged 18 and over only.
Vape duty FAQs
What is the Vaping Products Duty?
It is a UK excise duty of £2.20 per 10ml on vaping liquid made in or imported into the UK. It started on 1 October 2026 and is paid by HMRC-approved manufacturers, importers and warehousekeepers.
Does the duty apply to nicotine-free e-liquid?
Yes. The rate is the same whatever the nicotine strength, so a 0mg shortfill carries the same duty per ml as a 20mg nic salt.
How much extra will I pay for a 10ml bottle?
Up to £2.64 if the full duty and the VAT on it are passed on. Each brand and retailer decides how much to pass on, so real prices vary.
Why haven't all prices gone up yet?
The duty only applies to products made or imported from 1 October. Retailers can keep selling eligible stock bought earlier, without stamps, until 31 March 2027.
Do vape kits, coils and batteries have the duty?
No. The duty is charged on liquid volume, so hardware is not charged it. Normal 20% VAT still applies.
What is a duty stamp and how do I spot one?
It is a mark on the retail packaging showing duty has been paid. Stamps began appearing from 1 October 2026, and digital stamps become mandatory for new products from 1 January 2027.
Is it still legal to buy vapes online?
Yes, for adults aged 18 and over. We check age on every order.
Last updated: October 2026. This page is general information, not tax or legal advice. For official rules, see HMRC's Vaping Products Duty guidance on GOV.UK.
It is illegal to sell nicotine products to anyone under 18.
