Author’s Note: I’ve been vaping for 12 years and helping customers switch for over a decade at ILoveVapour. This guide explains the new UK vape tax in simple, honest terms — and what it means for real vapers.
The UK Government has officially announced a new Vaping Products Duty starting 1 October 2026. This is the first nationwide vape tax and will significantly change the cost of vaping liquid in the UK.
Here is everything you need to know about how the tax works, how much prices will rise, and what vapers can do to stay ahead.
What Is the UK Vape Tax?
The UK vape tax is a duty charged on all vape liquid sold in the UK. It applies whether the liquid contains nicotine or not.
The tax applies to:
- 10ml e-liquid bottles
- Nicotine shots (10ml)
- Shortfills (50ml, 100ml, etc.)
- Prefilled pods (e.g., 2ml pods)
The tax does NOT apply to:
- Vape kits / devices
- Batteries
- Coils (unless pre-soaked with nicotine)
- Tanks, pods (empty), or hardware
The duty is charged per millilitre of liquid, meaning larger bottles like 100ml shortfills will be taxed heavily.
How Much Will the Vape Tax Cost?
The confirmed rate is:
£2.20 per 10ml of vape liquid — equal to 22p per ml.
This rate applies across all liquid sizes, including nicotine-free e-liquid.
Examples:
- 10ml bottle: £2.20 tax
- Nic shot (10ml): £2.20 tax
- 50ml shortfill: £11.00 tax
- 100ml shortfill: £22.00 tax
- 2ml prefilled pod: £0.44 tax
VAT is added on top of the duty, increasing the final shelf price further.
How Will Prices Change?
| Product Type | Current Price | Tax Added | Estimated New Price |
|---|---|---|---|
| 10ml E-Liquid | £3.99–£5.99 | +£2.20 | £6.19–£8.19 |
| Nic Shot (10ml) | £1.00–£1.50 | +£2.20 | £3.20–£3.70 |
| 100ml Shortfill | £9.99–£14.99 | +£22.00 | £31.99–£36.99 |
| Prefilled Pod (2ml) | £3.99–£5.99 | +£0.44 | £4.49–£6.49 |
| Vape Kits | £9.99–£79.99 | No tax | No change |
Why Is the UK Introducing a Vape Tax?
The government states the goals are to:
- Reduce youth vaping
- Align vaping with tobacco tax frameworks
- Raise revenue for public health services
However, many smoking cessation experts warn the tax may make it harder for smokers to switch — especially with shortfills becoming far more expensive.
Impact on Vapers
Good News
- Vape kits and hardware are not taxed
- Coils and accessories remain the same price
- Refillable pod systems remain the cheapest option to vape
Challenges
- Shortfills will almost triple in cost
- Nic shots jump from £1 to over £3 each
- Prefilled pods become more expensive
Even with the new tax, vaping will still be much cheaper than smoking — especially when using refillable pod kits.
Tips to Reduce Costs Before and After the Tax
- Switch to refillable pod systems instead of prefilled pods
- Reduce liquid consumption by using MTL devices
- Buy shortfills and nic shots before October 2026
- Join loyalty programs and subscription services
- Avoid waste by choosing devices with long-lasting coils
FAQ – UK Vape Tax 2026
Will vape kits be taxed?
No. Only vape liquid is taxed.
Are 100ml shortfills taxed?
Yes. All liquid volume is taxed, so a 100ml bottle carries £22 duty.
Are nicotine shots taxed?
Yes — a nic shot is 10ml, so it will have £2.20 duty added.
Are prefilled pods taxed?
Yes. A 2ml pod will carry roughly 44p in duty.
Is vaping still cheaper than smoking?
Yes. Even with the new tax, vaping remains far more affordable than cigarettes.
About the Author
Sian has been vaping for 12 years and has helped thousands of smokers switch through ILoveVapour since 2014. This article is based on real experience, customer feedback and official government tax guidance.