In This Guide
From October 2026, the UK government is introducing a new vape duty of £2.20 per 10ml of e-liquid, plus VAT. If you buy e-liquid, prefilled pods, or refill containers, this changes what you'll pay at the till — and it's worth understanding exactly how before it lands.
What Is the New Vape Duty?
Vape duty is a flat excise tax charged on e-liquid by volume, not by product price. It applies to every 10ml of nicotine-containing or nicotine-free e-liquid sold in the UK, regardless of brand, strength, or format. The rate is set at £2.20 per 10ml, with standard UK VAT (20%) applied on top of the duty-inclusive price.
This means the tax hits small prefilled pod systems and large shortfill bottles differently in proportion to their size — a detail that matters a lot if you're comparing running costs between device types.
Why Is the Government Introducing It?
The duty sits alongside the wider Tobacco and Vapes Bill, which gives ministers powers to regulate flavours, packaging, and advertising. The stated aims are twofold: raising revenue from a fast-growing consumer category, and narrowing the price gap between vaping and smoking now that tobacco duty has risen sharply in recent budgets. The government has been explicit that it doesn't want vaping to become "too cheap relative to smoking" in a way that undermines the incentive for smokers to switch — while also not wanting vaping to become so expensive that ex-smokers relapse.
How Much More Will You Actually Pay?
Because the duty is charged per 10ml regardless of price, it hits budget e-liquids proportionally harder than premium ones. Here's a rough breakdown of what to expect from October 2026:
| Product | Typical Volume | Duty Added | Rough New Cost |
|---|---|---|---|
| Standard nic salt pod (10ml) | 10ml | £2.20 + VAT | +£2.64 |
| Prefilled pod kit refill (10ml auto-refill) | 10ml | £2.20 + VAT | +£2.64 |
| Shortfill bottle | 100ml | £22.00 + VAT | +£26.40 |
| Small nic shot (10ml) | 10ml | £2.20 + VAT | +£2.64 |
Which Products Are Affected?
The duty applies to all e-liquid sold in the UK, regardless of format:
- Prefilled pods and pod refill containers (like those used in the IVG Pro 12, Lost Mary BM6000, and Hayati kits)
- Freebase and nic salt e-liquid bottles sold separately
- Shortfill bottles (typically 0mg base liquid sold with nic shots)
- Disposable vapes that remain legally available (the small number of compliant reusable/limited-use formats)
The duty does not apply to the hardware itself — batteries, devices, and empty pods are unaffected. It's purely a tax on the liquid.
How to Prepare Before October 2026
A few sensible, low-effort steps can soften the impact:
- Stock up sensibly before the change — buying a few extra packs of pods in September, if you already know your preferred flavour and strength, avoids the immediate price jump. Don't overbuy — e-liquid does have a shelf life.
- Compare running costs by puff count, not sticker price — a £24.99 kit that lasts 30,000 puffs will cost less per puff post-duty than cheaper kits that need frequent refills.
- Consider refillable systems if you vape heavily — refillable pods let you buy e-liquid in whatever bottle size suits your budget, rather than being locked into a fixed prefilled pod price.
Does Vaping Stay Cheaper Than Smoking After the Duty?
Yes, by a significant margin. Even with the added duty, a typical vaper spending £15–£25 a month on pods will still spend far less than a 20-a-day smoker, who's currently paying upwards of £450–£500 a month for cigarettes after recent tobacco duty rises. The gap narrows slightly, but it doesn't come close to closing.