The UK Vape Tax Is Coming — Here's What Every Vaper Needs to Know
From 1 October 2026, the UK government will introduce the Vaping Products Duty (VPD) — a new excise tax on e-liquids that will push up the price of vaping products across the country. Whether you vape every day or just occasionally, this change will affect how much you pay for your e-liquids, nic salts, shortfills, prefilled vapes, and cartomiser refills.
At Vapours Club, we want to make sure our customers are fully informed and ready. This guide covers everything you need to know about the UK vape tax — how it works, what it costs, which products are affected, and how to prepare before prices rise.
What Is the UK Vape Tax (Vaping Products Duty)?
The Vaping Products Duty (VPD) was announced as part of the UK government's Autumn Budget 2024 and confirmed in subsequent legislation. It brings vaping products into a regulated excise duty framework for the first time — similar in structure to tobacco duty, but applied specifically to the liquid used in vaping devices.
The duty is levied at the point of manufacture or import into the UK, meaning it applies before products reach retailers. Retailers will then reflect the increased cost in consumer prices. The VPD applies regardless of whether the product is sold online or in-store.
The duty rates are:
- Nicotine-containing e-liquids: £2.20 per 10ml
- Nicotine-free e-liquids: £1.00 per 10ml
These rates apply to all vaping liquids — including nic salts, freebase e-liquids, shortfills, prefilled pod/cartomiser refills, and disposable vapes — based on the volume of liquid and its nicotine content.
Why Is the UK Government Introducing a Vape Tax?
The government has cited several reasons for introducing the Vaping Products Duty:
- Revenue generation — excise duties on vaping are projected to raise hundreds of millions of pounds annually for the Treasury.
- Discouraging youth uptake — higher prices are intended to reduce vaping among under-18s, in line with the government's broader anti-youth-vaping agenda.
- Regulatory parity — bringing vaping into a similar tax framework as tobacco, while maintaining a price gap that keeps vaping a more affordable alternative for adult smokers looking to switch.
- Funding stop-smoking services — a portion of the revenue is earmarked to support NHS stop-smoking programmes.
Importantly, the government has stated that vaping should remain significantly cheaper than smoking even after the duty is applied — but the price increases for consumers will still be substantial.
When Does the UK Vape Tax Start?
The Vaping Products Duty comes into effect on 1 October 2026. Products manufactured in the UK or imported after this date will be subject to the duty. Products already in the supply chain before this date are not retrospectively taxed, which is why buying now — before the duty kicks in — is the most effective way to save money.
How Much Will Vape Prices Increase? — Full Breakdown
The impact on retail prices will be significant and unavoidable across the industry. Below is a detailed breakdown of the expected duty cost added to common product types:
| Product Type | Volume | Nicotine? | Duty Added | Est. Pre-Tax Price | Est. Post-Tax Price |
|---|---|---|---|---|---|
| Nic Salt (10ml) | 10ml | Yes | +£2.20 | ~£3.99 | ~£6.19+ |
| Freebase E-Liquid (10ml) | 10ml | Yes | +£2.20 | ~£3.49 | ~£5.69+ |
| Shortfill (50ml, no nic) | 50ml | No | +£5.00 | ~£9.99 | ~£14.99+ |
| Shortfill (100ml, no nic) | 100ml | No | +£10.00 | ~£14.99 | ~£24.99+ |
| Shortfill (100ml) + Nic Shot | 110ml total | Yes (nic shot) | +£12.20 | ~£16.99 | ~£29.19+ |
| Cartomiser Refill (nicotine) | ~1.6–2ml | Yes | +~£0.35–£0.44 | ~£4.99 (pack) | ~£5.50+ (pack) |
| Prefilled Pod (nicotine) | ~2ml | Yes | +~£0.44 | ~£7.99 (pack) | ~£8.50+ (pack) |
| Disposable Vape (2ml) | 2ml | Yes | +£0.44 | ~£4.99 | ~£5.43+ |
* Estimated retail prices are indicative and will vary by brand and retailer. Post-tax prices include the duty cost passed through to consumers and may be subject to additional VAT adjustments.
Vaping vs Smoking After the Tax — Will Vaping Still Be Cheaper?
Yes — and by a significant margin. Even with the Vaping Products Duty applied, vaping remains far more cost-effective than smoking cigarettes in the UK. Here's a rough comparison for a typical daily user:
| Habit | Typical Daily Cost (Pre-Tax) | Typical Daily Cost (Post-Tax) | Annual Cost (Post-Tax) |
|---|---|---|---|
| Smoking (20/day) | ~£14.00 | ~£14.00 (tobacco duty unchanged) | ~£5,110 |
| Vaping — Nic Salts (10ml/day) | ~£0.40 | ~£0.62 | ~£226 |
| Vaping — 100ml Shortfill (monthly) | ~£0.50/day | ~£0.83/day | ~£303 |
| Vaping — Cartomiser Refills | ~£0.50/day | ~£0.55/day | ~£201 |
* Daily vaping costs are estimates based on average usage. Actual costs depend on device, usage habits, and product choice.
The savings versus smoking remain enormous — but the duty will still add meaningful cost for regular vapers, making it well worth stocking up before October 2026.
What About Cartomiser Refills?
If you use a cartomiser-based vaping system, you'll want to pay close attention to how the vape tax affects your refills. Cartomiser refills contain e-liquid and will be subject to the Vaping Products Duty in the same way as other e-liquid products.
The duty will be calculated based on the volume of liquid and its nicotine content:
- Nicotine-containing cartomiser refills will attract £2.20 per 10ml of liquid
- Nicotine-free cartomiser refills will attract £1.00 per 10ml of liquid
Because cartomiser refills typically contain smaller volumes (1.6–2ml per cartomiser), the per-unit duty increase is lower than for larger bottles — but it still adds up for regular users. For example, a pack of 5 cartomisers at 1.6ml each (8ml total) with nicotine would attract approximately £1.76 in duty.
For regular cartomiser users, stocking up before 1 October 2026 is strongly recommended. At Vapours Club, we stock a range of cartomiser refills at today's pre-tax prices.
🛒 Browse cartomiser refills at Vapours Club before the vape tax hits.
Which Products Are NOT Affected by the Vape Tax?
It's worth clarifying what the Vaping Products Duty does not apply to:
- Vaping hardware — devices, mods, tanks, coils, batteries, and accessories are not subject to the VPD. Only the liquid itself is taxed.
- Nicotine pouches — these are not e-liquids and are not covered by the VPD (though they may face separate regulation).
- CBD e-liquids — the position on CBD-only (zero nicotine) e-liquids is subject to the £1.00/10ml nicotine-free rate if they are vaping liquids.
- Nicotine replacement therapy (NRT) — patches, gum, and inhalers are not affected.
How to Prepare for the UK Vape Tax — Stock Up Now at Vapours Club
The smartest thing you can do right now is stock up at today's prices before the tax kicks in on 1 October 2026. Here's how to get ahead:
- Buy your favourite e-liquids and cartomiser refills in bulk now — lock in current prices before the duty applies
- Go for larger bottle sizes — 100ml shortfills offer the best value per ml and are worth stocking up on
- Switch to shortfills — if you currently buy 10ml bottles, shortfills with nicotine shots may offer better long-term value post-tax
- Consider cartomiser refills — the per-unit duty increase is lower than for larger bottles, making them relatively good value post-tax
- Watch out for our pre-tax deals — we'll be running special offers at Vapours Club ahead of October 2026 to help you save
🛒 Browse our full e-liquid range at Vapours Club and stock up while prices are still at their lowest.
UK Vape Tax 2026 — Frequently Asked Questions
When does the UK vape tax start?
The Vaping Products Duty comes into effect on 1 October 2026, as announced in the UK government's Autumn Budget.
How much is the UK vape tax?
The duty is £2.20 per 10ml for nicotine-containing e-liquids and £1.00 per 10ml for nicotine-free e-liquids. This is applied at the point of manufacture or import and will be reflected in retail prices.
Who pays the vape tax?
The duty is paid by manufacturers and importers, not directly by consumers. However, the cost is passed through the supply chain and reflected in the retail prices consumers pay.
Does the vape tax apply to cartomiser refills?
Yes. Cartomiser refills contain e-liquid and are subject to the Vaping Products Duty. Nicotine-containing refills will attract £2.20 per 10ml, and nicotine-free refills will attract £1.00 per 10ml.
Does the vape tax apply to prefilled vapes?
Yes. Prefilled vapes contain e-liquid and are fully subject to the Vaping Products Duty. Expect retail prices to increase from October 2026.
Does the vape tax apply to nicotine-free e-liquids?
Yes, but at a lower rate of £1.00 per 10ml, compared to £2.20 per 10ml for nicotine-containing liquids.
Will shortfill e-liquids be taxed?
Yes. Shortfills are subject to the duty based on their volume. A 100ml nicotine-free shortfill would attract £10.00 in duty; a 100ml shortfill with nicotine would attract £22.00. Stocking up before October 2026 is strongly recommended.
Does the vape tax apply to vaping hardware?
No. Devices, tanks, coils, mods, and accessories are not subject to the Vaping Products Duty. Only the liquid itself is taxed.
Will vaping still be cheaper than smoking after the tax?
Yes. Even with the Vaping Products Duty, vaping is expected to remain significantly cheaper than smoking cigarettes in the UK. The tax is designed to maintain that gap while bringing vaping into a regulated framework.
Can I stock up before the vape tax comes in?
Yes — and we'd strongly encourage it! Buying e-liquids and cartomiser refills before 1 October 2026 means paying today's prices with no added duty. Shop at Vapours Club now to get ahead.
Where can I buy e-liquids and cartomiser refills before the vape tax hits?
Shop our full range of e-liquids and cartomiser refills at Vapours Club online or visit us in store. We stock a huge selection of nic salts, shortfills, cartomiser refills, and disposables at competitive pre-tax prices right now.
Final Thoughts — Beat the Vape Tax at Vapours Club
The UK vape tax is coming, but being prepared makes all the difference. With e-liquid and cartomiser refill prices set to rise significantly from 1 October 2026, now is the ideal time to stock up on your favourites and save money in the long run.
At Vapours Club, we're committed to keeping our prices as competitive as possible and will continue to offer the best value for our customers before and after the Vaping Products Duty comes into effect. Keep an eye out for our exclusive pre-tax deals and bulk buy offers.
🛒 Shop e-liquids and cartomiser refills at Vapours Club today — beat the vape tax before it hits on 1 October 2026.