Vaping Products Duty Explained: What the £2.20 per 10ml Tax Means for UK Vapers (2026)
05 October 2026 · Vapes Direct Wholesale
On 1 October 2026 the UK introduced a new tax on vaping liquids, called the Vaping Products Duty. If you have noticed prices change on e-liquids, nic salts or prefilled pods, this is the reason. This guide explains, in plain English, what the duty is, what it covers and what it means for you as a customer or a vape shop.
What is the Vaping Products Duty?
The Vaping Products Duty is a flat excise tax of £2.20 for every 10ml of vaping liquid. It applies to all vaping liquids sold in the UK, whether they contain nicotine or not. That means it covers:
- 10ml nic salts and freebase e-liquids
- Shortfill e-liquids (50ml, 100ml and other sizes)
- Nicotine shots
- Prefilled pods and the liquid inside prefilled pod kits
The duty is charged on the volume of liquid, so a larger bottle carries more duty than a smaller one. Hardware with no liquid in it, such as an empty refillable pod kit, a tank or a pack of coils, does not carry the duty.
How much does it add to the price?
Because the rate is fixed per 10ml, it is simple to work out:
- A 10ml bottle of nic salt carries £2.20 of duty.
- A 2ml prefilled pod carries around 44p of duty.
- A 50ml shortfill carries £11.00 of duty, and a 100ml shortfill carries £22.00.
VAT is then charged on top of the duty-inclusive price, as with other duty-paid goods. The duty is paid by manufacturers and importers when products are released for sale in the UK, so what you see on the shelf already includes it.
What are vaping duty stamps?
Alongside the duty, HMRC introduced the Vaping Duty Stamps Scheme. Vaping products released for sale in the UK must carry a valid duty stamp to show the duty has been paid. Key dates are:
- 1 October 2026: the duty and stamps scheme started. Products made or imported from this date must be stamped.
- Until 31 December 2026: transitional physical stamps can still be fixed to products.
- From 1 January 2027: only digital duty stamps can be used. These can be scanned to check a product is genuine.
- Until 31 March 2027: retailers and wholesalers can keep selling eligible unstamped stock they already hold.
- From 1 April 2027: all vaping products on sale in the UK must carry a valid duty stamp.
Why it matters when you buy
Duty stamps make it easier to tell genuine, duty-paid products apart from illegal or counterfeit stock. Unusually cheap e-liquids or pods with no stamp after the sell-through period ends are a warning sign. Buying from a UK retailer that sources from established UK suppliers is the simplest way to stay on the right side of the rules.
What it means for vape shops and trade buyers
According to HMRC guidance, retailers and wholesalers that only buy and sell duty-paid products do not need to apply for approval under the duty or stamps scheme. Manufacturers, importers and warehousekeepers do need HMRC approval. If you run a shop, the practical steps are:
- Buy from suppliers who can confirm products are duty paid and stamped.
- Plan to clear any unstamped stock before 31 March 2027.
- Check that your prices reflect the duty, especially on shortfills, where it has the biggest effect.
If you buy for a shop, our nic salts, e-liquids and shortfills are available at trade prices. Email support@vapesdirectwholesale.co.uk to ask about trade pricing.
Related guides
Frequently asked questions
Does the duty apply to nicotine-free e-liquid?
Yes. The duty applies to all vaping liquids, including 0mg e-liquids and shortfills.
Is there duty on a refillable pod kit?
Not on the device itself, as long as it is sold empty. If a kit comes with liquid or prefilled pods, duty applies to that liquid.
Where can I read the official guidance?
Full details are published by HMRC on GOV.UK under the Vaping Products Duty and Vaping Duty Stamps Scheme guidance.
Vapes Direct Wholesale sells to adults aged 18 and over only. Vaping products containing nicotine are not for use by non-smokers. This product contains nicotine which is a highly addictive substance.
