UK Vape Tax 2026: Everything You Need to Know About the New Vaping Products Duty (VPD)
Last Updated: July 2026 • 5 Minute Read
A significant change is coming for UK vapers.
From 1 October 2026, the UK Government will introduce the Vaping Products Duty (VPD), a new excise duty applied to vaping liquids manufactured in or imported into the UK.
Unlike VAT, which is already included in the price of most goods, the Vaping Products Duty is an additional tax charged on vaping liquids before VAT is then applied on top. For anyone who regularly buys nic salts, shortfills or prefilled pods, it's worth understanding how this new duty could affect prices.
What Is the Vaping Products Duty?
The Vaping Products Duty (VPD) is a new UK excise duty that applies specifically to vaping liquids.
Products expected to be affected include:
Nic Salts
Shortfill E-Liquids
Prefilled Pod Refills
Other vaping liquids containing e-liquid
The duty does not apply directly to vaping hardware such as pod kits, vape devices, replacement coils, chargers or accessories.
How Much Will the New Vape Tax Cost?
The Vaping Products Duty will be charged at 22p per millilitre.
After VAT is applied to the duty, the estimated increase works out to approximately:
Product | Estimated Duty + VAT |
|---|---|
10ml Nic Salt | ~£2.64 |
50ml Shortfill | ~£13.20 |
100ml Shortfill | ~£26.40 |
These figures relate to the duty and VAT on the duty itself before manufacturing costs, packaging, distribution and retailer pricing are added.
Will Pod Kits Become More Expensive?
Not directly.
One of the biggest misconceptions is that all vaping products will become more expensive because of the new tax. In reality, the Vaping Products Duty applies to the vaping liquid, not the hardware itself.
Products that are not directly affected include:
Pod Kits
Vape Devices
Replacement Pods
Replacement Coils
Chargers
While retailers may adjust pricing for other reasons, these products are not directly taxed under the Vaping Products Duty.
Why Is the Government Introducing This Tax?
According to the UK Government, the Vaping Products Duty has been introduced to:
Generate additional tax revenue.
Bring vaping products closer to the taxation of other nicotine products.
Support wider public health objectives.
Help discourage youth access to vaping.
Whatever the policy reasons, the practical effect for many adult vapers is likely to be higher prices on vaping liquids from October 2026 onwards.
Should You Stock Up Before October?
There's no need to panic buy.
However, if you already know which flavours you regularly vape, purchasing a little more than usual before October could help reduce the impact of future price increases.
Only buy what you're realistically likely to use within the product's recommended shelf life. Planning ahead is sensible, but there's no need to overbuy.
Will Prices Increase Overnight?
Not necessarily.
Products manufactured or imported before 1 October 2026 are expected to fall under separate transitional arrangements. This means existing stock may not immediately reflect the new duty.
As older stock sells through and new stock enters the supply chain, prices are likely to increase gradually rather than overnight.
Frequently Asked Questions
When does the Vape Tax start?
The Vaping Products Duty is scheduled to come into effect on 1 October 2026.
Will nic salts increase in price?
Yes. Because nic salts contain vaping liquid, they are expected to be affected by the new duty.
Are pod kits affected?
No. The Vaping Products Duty applies to vaping liquids rather than vaping hardware, so pod kits, vape devices and accessories are not directly taxed.
Should I buy my favourite flavours now?
If you regularly buy the same e-liquids or nic salts, purchasing your usual flavours before October could help reduce the impact of future price increases. Just be sure to buy only what you're likely to use.
Final Verdict
The introduction of the Vaping Products Duty represents one of the biggest pricing changes for vaping products in recent years.
While pod kits, replacement coils and accessories are not directly affected, products such as nic salts, shortfill e-liquids and prefilled pod refills are expected to become more expensive once the new duty comes into effect.
If you have favourite flavours that you buy regularly, planning ahead and stocking up sensibly before October may help reduce the impact of future price increases.
We'll continue to monitor official government guidance and update this article if any details change.
Disclaimer
This article is intended as general guidance based on publicly available information regarding the UK Vaping Products Duty. It does not constitute tax or legal advice, and the legislation or official guidance may change before implementation.