UK Vape Tax 2026: What the New Vape Duty Means for You

If you've heard about the new vape tax coming to the UK and are wondering how it will affect your vaping costs, you're not alone.

From 1st October 2026, the Government is introducing a new Vaping Products Duty (VPD) on all vape liquids sold in the UK. This is the biggest change to vape pricing since vaping products were first regulated, and it's likely to increase the cost of many products.

Here's everything you need to know.

What Is the New Vape Tax?

The Vaping Products Duty is a new government tax that applies to vape liquids. Unlike VAT, which already applies to vape products, this is an additional excise duty that will be charged on the amount of e-liquid contained within a product.

The rate has been set at:

£2.20 per 10ml of vape liquid

When VAT is added, the total increase works out at approximately:

£2.64 per 10ml of vape liquid

The duty applies whether the liquid contains nicotine or not. Nicotine strength, flavour and brand make no difference as the tax is based purely on volume.

Which Products Will Be Affected?

The new duty will apply to:

• 10ml nicotine salt e-liquids
• Freebase e-liquids or shortfills
• Prefilled pods
• Prefilled pod kits

The duty does not apply to:

• Vape devices
• Batteries
• Coils
• Empty pods
• Chargers and accessories

Unless those products are sold with e-liquid already inside them.

How Much More Will I Pay?

The exact retail price increase will vary by product and manufacturer, but here are some simple examples based on the duty rate.

These figures represent the tax alone. Final retail prices may vary depending on supplier and manufacturing costs.

Why Is the Government Introducing It?

The Government says the new duty is intended to:

• Discourage non-smokers and young people from taking up vaping
• Create a tax system similar to tobacco products
• Raise additional revenue for public services

At the same time, tobacco duty is also increasing to maintain a price gap between smoking and vaping, meaning vaping should remain the cheaper alternative to cigarettes.

Will Vaping Still Be Cheaper Than Smoking?

Yes.

Even after the new duty is introduced, vaping is expected to remain significantly cheaper than smoking for most users. The Government has specifically designed the tax alongside tobacco duty increases to ensure vaping remains the lower-cost option for adult smokers looking to quit.

Can I Avoid the Price Increase?

Once the duty comes into force, all new duty-paid vape liquids entering the market will be subject to the tax.

However, there will be a transition period where retailers can continue selling existing stock that was purchased before the duty came into effect. This means some products may remain at current prices for a limited time after October 2026, depending on stock levels.

What Does This Mean for RefillaVape Customers?

At RefillaVape, we're committed to keeping vaping as affordable as possible.

While the new tax is unavoidable across the entire industry, we'll continue to:

• Offer competitive pricing
• Run multi buy promotions
• Provide value focused bundles

We'll also keep customers informed as the October 2026 deadline approaches and explain any pricing changes clearly and transparently.

Key Dates to Remember

1 October 2026 Vaping Products Duty officially comes into force.

1 April 2027 Full compliance period begins, with duty stamped products required across the market.

Final Thoughts

The new UK Vape Duty will undoubtedly increase the cost of vaping products from October 2026. A standard 10ml bottle of e-liquid is expected to carry an additional £2.64 in tax and VAT, while larger formats such as shortfills will see much bigger increases.

Although nobody welcomes higher prices, vaping is still expected to remain substantially cheaper than smoking and continues to be one of the most popular alternatives for adult smokers looking to quit.

We'll continue to monitor developments and keep you updated with the latest information as the new rules approach.

Sources

The information in this article is based on official government guidance and industry resources:

1. UK Government – Introduction of Vaping Products Duty from 1 October 2026
   https://www.gov.uk/government/publications/introduction-of-vaping-products-duty-from-1-october-2026/introduction-of-vaping-products-duty-from-1-october-2026
2. HM Treasury – Autumn Budget 2024 (Vaping Products Duty)
   https://www.gov.uk/government/publications/autumn-budget-2024
3. HMRC – Vaping Products Duty Guidance
   https://www.gov.uk/government/collections/vaping-products-duty
4. UK Vaping Industry Association (UKVIA)
   https://www.ukvia.co.uk
5. Action on Smoking and Health (ASH) – Factsheets and Research
   https://ash.org.uk