Regulation
The 2026 UK Vape Tax, Explained
The UK vape tax starts on 1 October 2026 at 22p per ml. What it adds to e-liquid, when it lands, and what it does not cover.
From 1 October 2026 the UK adds a new excise duty to vaping liquid. The rate is 22p per ml, which is £2.20 on a 10ml bottle, with VAT on top. It applies to every e-liquid, including zero-nicotine. It does not touch hardware, and it does not touch oral nicotine.
What the tax is
The Vaping Products Duty is a new excise duty from HMRC. It works like the duty already charged on tobacco and alcohol. Until now, vaping liquid carried no excise duty at all. From 1 October 2026 it does.
The duty is charged on the liquid, by volume. The rate is a flat 22p per ml. A standard 10ml bottle carries £2.20 of duty. Standard VAT of 20% then applies on top, so the real increase at the till is closer to £2.64 per 10ml.
How much it adds
Because the duty is charged on volume, the bigger the bottle, the bigger the bill. A 10ml bottle picks up £2.20. A 100ml shortfill picks up £22 in duty before nic shots or VAT. A bottle that costs around £3.50 today lands somewhere near £6 once the duty and VAT are applied.
The rate does not change with strength. A 20mg nic salt and a 0mg shortfill carry the same 22p per ml. The government chose a flat volume rate on purpose, after an earlier plan to tax by nicotine strength was dropped.
When it starts
The duty takes effect on 1 October 2026. From that date, vaping liquid sold in the UK has to carry a duty stamp that confirms the tax has been paid, similar to the stamps on tobacco. Older stock made before the deadline can sell through for a while, so prices will move at different speeds across different shops. By April 2027 every product has to carry the stamp. An e-liquid with no stamp after that point has not come through the legal supply chain.
What it does not cover
The duty applies to vaping liquid and nothing else. Your device, coils, pods and batteries are not affected. They carry only the usual 20% VAT, as they do now.
Oral nicotine is also outside the duty. Pouches and melts are not vaping liquid and are not vapourised, so the Vaping Products Duty does not apply to them. The price of these products does not move because of this tax.
What it means if you vape
Vaping gets more expensive on 1 October 2026, and it happens in one step rather than gradually. Heavy users and shortfill users feel it most, because they get through the most liquid. Vaping will still cost less than smoking for most people, though the difference gets smaller.
If you have been thinking about the device anyway, the tax is one more reason to look at what else is on the table. Oral nicotine sits outside the duty entirely. NYXE is a nicotine melt that dissolves in the mouth, with no device and no liquid. It is built for vapers, and it is not affected by the October tax.
FAQ
When does the UK vape tax start?
1 October 2026. Duty stamps are required from that date, and every product must carry one by April 2027.
How much is the vape tax?
22p per ml, which is £2.20 on a 10ml bottle. VAT of 20% applies on top, so the real rise is about £2.64 per 10ml.
Does it apply to zero-nicotine e-liquid?
Yes. The rate is the same for every strength, including 0mg.
Are nicotine pouches and oral nicotine taxed?
No. The duty applies to vaping liquid. Oral nicotine is outside its scope.
Does the tax apply to vape devices?
No. Hardware carries only standard VAT. The duty is on the liquid.