--- title: "The 2026 Vape Tax" description: "A complete guide to the UK's new Vaping Products Duty (VPD) starting October 2026. See how the flat-rate tax impacts e-liquid prices, shortfills, and 0mg products." url: https://jhatlnrcy.gleap.help/en/articles/17-the-2026-vape-tax collection: "Brand & Compliance" updated: 2026-04-03 language: en --- # The 2026 Vape Tax A complete guide to the UK's new Vaping Products Duty (VPD) starting October 2026. See how the flat-rate tax impacts e-liquid prices, shortfills, and 0mg products. ## **The 2026 Vape Tax: Everything You Need to Know** ### **Overview: What is the Vaping Products Duty?** From **1 October 2026**, the UK government is introducing the **Vaping Products Duty (VPD)**. This is the first time e-liquid has ever carried its own excise charge in the UK, functioning similarly to the duty found on alcohol and tobacco. While previous proposals suggested taxing products based on nicotine strength, the government has moved forward with a **flat-rate tax based on volume**. This means the nicotine content makes no difference to the tax amount—every 10ml of liquid is taxed equally. ### **The Real-World Cost Increase** The duty is set at **£2.20 per 10ml of liquid**. Because VAT (20%) is applied on top of this duty, the total price increase for consumers is **£2.64 per 10ml**.

Product Type

Typical Price Now

Duty + VAT Increase

Estimated New Price

10ml Nic Salt / Freebase

£3.49

+ £2.64

~£6.13

2ml Prefilled Pod

Varies

+ ~£0.53

Price + 53p per pod

10ml Nic Shot

£0.99

+ £2.64

~£3.63

50ml Shortfill

£9.99

+ £13.20

~£23.19

100ml Shortfill

£14.99

+ £26.40

~£41.39

_Note: These figures assume the full duty is passed on to the consumer. Actual retail prices may vary._ ### **Does the Tax Apply to 0mg Liquid?** **Yes.** This has caught many by surprise. Because the tax is based on volume rather than nicotine, **0mg shortfills, CBD vape liquids, and all nicotine-free e-liquids** are taxed at the same £2.20 per 10ml rate as high-strength nicotine salts. ### **Important Dates & The "Duty Stamp"** In addition to the price change, all e-liquid will soon require a physical **duty stamp** on the packaging, similar to the stamps seen on spirits.

Date

Milestone

1 April 2026

HMRC registration opens for manufacturers/importers.

1 October 2026

VPD takes effect. All new stock must have duty stamps.

Until 31 March 2027

Grace period to sell through existing unstamped stock.

1 April 2027

Strict Deadline. All e-liquid on shelves must carry a duty stamp.

### **What Stays Untaxed?** The new duty applies **only to liquid**. Your hardware costs are not affected by the VPD. **Untaxed:** Vape kits, coils, empty pods/tanks, and batteries. **Taxed:** Bottled e-liquids, prefilled pods, and nicotine shots. ### **Existing Regulations (TRPR)** The Vape Tax will sit alongside existing **Tobacco and Related Products Regulations (TRPR)**, which remain in place: - **20mg/ml** maximum nicotine strength. - **10ml** maximum bottle size for nicotine-containing liquid. - **2ml** maximum tank and pod capacity. - Child-resistant caps and health warnings are still mandatory. ### **What This Means for You** Shortfill users are impacted most by this change, as the tax is charged on every 10ml in the bottle. We recommend staying informed as brands develop new formats, such as concentrated "longfills," to help offset these costs. While this tax represents a significant shift, vaping remains a significantly cheaper and less harmful alternative to smoking. We are committed to keeping our prices as competitive as possible as these new regulations take hold.