2026 Vape Tax Increase: Everything You Need to Know

From 1st October 2026, the UK Government will introduce a new UK vape tax 2026 on all vaping liquids. This vaping tax will be set at £2.20 per 10ml and applies regardless of nicotine strength, including zero-nicotine products. The purpose is to discourage youth access by increasing prices. While we already operate strict age verification, this vape liquid tax will apply nationwide.

At the same time, traditional cigarettes will also rise in cost by £2.20 per 100 sticks (5 packs of 20) — equivalent to the duty applied to 10ml of e-liquid*. For official UK vape tax guidance, see Introduction of Vaping Products Duty from 1 October 2026 – GOV.UK.

What’s Included in the Vape Tax UK?

• All vape liquids, including shortfills and zero nic e-liquids (0mg)
• All strengths are taxed at the same rate

What’s Not Included in the Tax on Vapes

• Refillable vape kits
• Refillable pods
• Coils and hardware
• Nicotine pouches
• Heated tobacco products

If you’d like a detailed breakdown, we have a full in-depth guide available. Below is the clearer, easy-read version for customers navigating the vape tax UK.

How the UK Vape Tax Affects Your E-Liquid Purchase

Choose the type of product you typically buy to see the impact.

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)

Regardless of whether a bottle is full-price or discounted today, the minimum increase will be £2.64. Duty Stickers will appear from 1st October 2026 and become mandatory from 1st April 2027. Products without a sticker should be considered non-compliant 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. Duty Sticker requirements follow the same dates as above.

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. Duty Sticker requirements apply from October 2026.

10ml Nic Shots

£2.20 per 10ml + VAT

• Minimum post-change price: £4.13 (4.13p/ml)
• VAT on duty: £0.44
• New duty: £2.20
• Typical price today: £1.49 (1.49p/ml)

The minimum increase will be £2.64.

How the Sizes Compare After the Vape Tax

Example prices - Cost per ml depends on exact RRP - Post-tax prices vary by brand and operating costs.

Prefilled Pod Kits & Prefilled Pod Refills

Prices vary depending on how much liquid is included. For a 2ml pod (kit or refill):

• 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 tax on vapes is based on liquid quantity. Duty Sticker rules apply from October 2026 and become mandatory from April 2027.

Considering Smoking After the UK Vape Tax?

We strongly advise not to. Even with the new vaping tax UK, vaping remains significantly more affordable. Understanding the tax on vapes helps you plan your purchases and stay within budget.

Why Vaping Is Cheaper Despite the Vape Tax UK

Costs vary from person to person, but vaping still offers savings when compared to smoking. The UK vape tax 2026 increases prices, but vaping remains the cost-effective choice for smokers switching to e-liquids.

Vaping Is Also Kinder to the Environment

One 10ml bottle vs. 100 cigarette butts that may reach waterways or landfill. Example: 10ml bottle: £6.63* | 5 packs of cigarettes: £125*. Choosing vaping reduces waste and supports sustainability.

For more tips on choosing the right e-liquid after the UK vape tax, see our Vaping Guides.