Vaping Tax UK 2026: How the New Vape Liquid Tax Will Impact You
Dec 17, 2025
From 1st October 2026, the UK Government will introduce a new vape tax on all vaping liquids. This vape tax UK will be charged at £2.20 per 10ml and applies regardless of nicotine strength, including zero-nicotine products. The intention is to reduce youth access by increasing prices. While strict age verification is already in place, this vaping tax will apply nationwide.
On the same date, the cost of traditional cigarettes will also increase by £2.20 per 100 sticks (5 packs of 20), which is equivalent to the duty applied to 10ml of vape liquid*.
What’s Included in the Vape Tax?
- All vape liquids, including shortfills and zero-nicotine (0mg) e-liquids
- All nicotine strengths are taxed at the same rate
What’s Not Included?
If you would like a more detailed breakdown of the vape liquid tax, our in-depth guide covers everything in full. Below is the easy-read version.
How the Vape Tax Affects Your Usual Purchase
Select the product type you normally buy to understand how the vaping tax may affect you.
10ml • 50ml • 100ml • Nic Shots • Prefilled Pod Kits • Prefilled Pods
10ml E-Liquids (Including Zero Nicotine)
£2.20 per 10ml + VAT
- Minimum post-change price: £6.63 (66.3p/ml)
- VAT on duty: £0.44
- New duty: £2.20
- Typical price today: £3.99 (39.9p/ml)
Whether purchased at full price or on offer, the minimum price increase will be £2.64 due to the vape juice tax.
From 1st October 2026, duty stamps will begin appearing on compliant products. From 1st April 2027, all compliant vape liquids must display a duty sticker. Products without one after this date may be illegal or counterfeit.
50ml Shortfills (Before Nic Shot)
£2.20 per 10ml + VAT
- Minimum post-change price: £25.19 (50.4p/ml)
- VAT on duty: £2.20
- New duty: £11.00
- Typical price today: £11.99 (24p/ml)
The minimum increase will be £13.20, regardless of current price.
100ml Shortfills (Before Nic Shot)
£2.20 per 10ml + VAT
- Minimum post-change price: £41.39 (41.4p/ml)
- VAT on duty: £4.40
- New duty: £22.00
- Typical price today: £14.99 (15p/ml)
The minimum increase will be £26.40.
10ml Nic Shots
£2.20 per 10ml + VAT
- Minimum post-change price: £4.13 (41.3p/ml)
- VAT on duty: £0.44
- New duty: £2.20
- Typical price today: £1.49 (14.9p/ml)
The minimum increase will be £2.64.
Prefilled Pod Kits & Refills
Prices vary depending on how much liquid is included. For a 2ml pod:
- Minimum post-change price: £3.52 (£1.759/ml)
- VAT on duty: £0.09
- New duty: £0.44
- Typical price today: £2.99 (£1.495/ml)
Larger pod capacities will see higher increases as the vape liquid tax is based on liquid volume.
Considering Returning to Smoking?
We strongly advise against it.
Even with the new vaping tax, vaping remains significantly more affordable than smoking. Cigarettes will also increase in price by £2.20 per 100 sticks on the same date.
Vaping Remains the More Cost-Effective Option
While individual costs vary, vaping continues to offer savings compared to smoking.
Vaping Is Also Kinder to the Environment
One 10ml bottle compared to 100 cigarette butts entering landfill or waterways. Example: a 10ml bottle at £6.63* versus £125* for five packs of cigarettes.
