Vape Tax UK 2026: The New Duty Explained

From 1 October 2026 the UK introduces a new Vaping Products Duty (VPD) — a tax on the e-liquid used in vapes. If you vape, it's worth understanding what's changing and why, without the scare headlines. Here's the plain-English version.

What the new duty is

The Vaping Products Duty is a flat rate of £2.20 per 10ml of vaping liquid, applied whether the liquid contains nicotine or not. It's charged on the liquid itself, so a standard 10ml bottle carries £2.20 of duty, a 100ml bottle carries £22, and so on. VAT is then applied on top as normal.

Why it's being introduced

The Government's stated aim is to keep vaping cheaper than smoking while removing some of the price gap that made vapes appealing to non-smokers. To protect the incentive for smokers to switch, tobacco duty is also rising at the same time — so cigarettes stay considerably more expensive than vaping.

What it means for you

• Vaping still costs far less than smoking. Even with the duty added, the running cost of a refillable kit is a fraction of a smoking habit — see is vaping cheaper than smoking?.

• Refillable beats disposable more than ever. The duty is charged per millilitre of liquid, so buying larger bottles for a refillable kit is far more economical than repeat-buying pre-filled devices.

• Stock levels may shift around the date. Prices on shelves change as duty-paid stock comes through; there's no need to panic-buy.

How it fits the bigger picture

This follows the disposable vape ban as part of a wider tightening of UK vaping rules. The direction of travel is clear: disposables out, refillables and responsible use in. If you're still on disposables, now is a sensible time to move to a refillable pod kit and cut both your cost and your waste.

We'll keep this guide updated as the rules bed in. The headline, though, stays the same: for a smoker looking to switch, vaping remains the far cheaper option.