UK Vape Tax 2026 Explained: What It Means for Vape Prices

Updated: October 2026

The UK vaping industry has entered a significant period of change following the introduction of the new Vaping Products Duty on 1 October 2026.

For customers, one of the biggest questions is simple: How much more will vaping products cost, and why are prices changing?

At Eazy Vapes, we believe customers should understand the changes affecting the industry. This guide explains the new UK vape tax, how it works, which products are affected, and what customers can expect over the coming months.

What Is the UK Vape Tax?

The UK vape tax, officially known as Vaping Products Duty (VPD), is a new government excise duty applied to vaping liquids.

Introduced on 1 October 2026, it applies to vaping liquids manufactured in or imported into the UK, including liquids that do not contain nicotine.

The duty is calculated according to the volume of liquid contained in a product, rather than its retail price, nicotine strength or advertised puff count.

The confirmed rate is:

£2.20 per 10ml of vaping liquid, equivalent to 22p per millilitre.

This is an additional duty, separate from the VAT already applicable to vaping products.

Why Has the Government Introduced the Vape Tax?

The government introduced Vaping Products Duty primarily to reduce the affordability and appeal of vaping, particularly among young people and people who do not smoke.

The policy also forms part of broader changes to the regulation and taxation of vaping products in the UK.

While the government has outlined public health objectives, the new duty also creates additional costs for manufacturers and importers, which may ultimately affect retail prices.

How Much Will the Vape Tax Increase Prices?

The amount of duty depends on the total quantity of vaping liquid in a product.

Liquid quantity	New excise duty
2ml	£0.44
5ml	£1.10
10ml	£2.20
12ml	£2.64
20ml	£4.40
30ml	£6.60

These figures show the duty itself, not the final increase in the retail selling price.

Retail prices may also reflect VAT, wholesale costs, manufacturing expenses, distribution costs and individual retailer pricing decisions.

Does VAT Apply on Top of the Vape Tax?

Yes. Vaping Products Duty is separate from VAT.

Where the full additional duty is passed through to a VAT-inclusive retail price, the combined effect of the duty and 20% VAT would be approximately £2.64 for a 10ml bottle.

However, this does not mean every 10ml bottle will automatically increase by exactly £2.64. Actual retail pricing will vary.

Will Hayati and Elux Nic Salt Prices Increase?

Bottled nicotine salt e-liquids are among the product categories affected by the new tax.

For example, 10ml bottles sold under brands such as Hayati Nic Salts and Elux Nic Salts fall within the duty rules when manufactured in or imported into the UK under the new regime.

A standard 10ml bottle attracts £2.20 in excise duty, regardless of whether it contains 10mg or 20mg nicotine.

This means nicotine strength does not determine the amount of duty payable. The liquid volume does.

As existing supplies are replaced by newly manufactured or imported products, customers may notice changes in the retail prices of these e-liquids.

What Does the Vape Tax Mean for Big Puff Vapes?

Big puff devices have become a significant part of the UK vaping market, but the new duty is not calculated using the puff count advertised on the packaging.

For example, products marketed as:

• Hayati Pro Ultra+ 25K
• Pyne Pod Click 50K
• Other rechargeable prefilled pod systems

are assessed according to their actual vaping liquid content.

A product advertised as providing 50,000 puffs does not automatically attract twice the tax of a product advertised as providing 25,000 puffs.

The important factor is the total millilitres of vaping liquid supplied.

This distinction is especially important because puff counts are estimates and can vary according to individual usage and testing conditions.

What about smaller pod kits such as the Hayati Pro Max+ 6K?

Smaller rechargeable pod systems, including the Hayati Pro Max+ 6K category, are also affected by Vaping Products Duty.

Their tax liability depends on the liquid supplied with the product or replacement refill packs.

Because the tax is volume-based, smaller liquid quantities result in lower absolute duty charges than larger quantities.

However, it is too early to say whether the new tax will cause smaller pod kits to become more popular. Consumer preferences will also depend on device prices, replacement costs, convenience and product availability.

Why Are Some Vape Prices Still Unchanged?

Although Vaping Products Duty began on 1 October 2026, customers may not see every product increase in price immediately.

This is partly because of transitional arrangements for existing stock.

Eligible products manufactured or imported before the new rules took effect can continue to be sold without the new duty stamps until 31 March 2027.

From 1 April 2027, vaping products sold or supplied in the UK must carry the required duty stamp.

As a result, some retailers may still have earlier stock available alongside newer, duty-paid products.

Other reasons for different pricing include supplier costs, existing contracts, retailer margins and stock availability.

Will Vape Prices Continue to Change in 2027?

The industry is undergoing a transition as businesses adjust to the new duty and packaging requirements.

From 1 April 2027, all vaping products outside approved duty-suspension arrangements must carry a valid vaping duty stamp.

This means the coming months may bring further changes to product packaging, stock availability and pricing.

However, there is no single guaranteed percentage increase that applies to every vape product.

Frequently Asked Questions About the UK Vape Tax

When did the UK vape tax start?

The new Vaping Products Duty came into effect on 1 October 2026.

How much is the vape tax in the UK?

The duty is £2.20 per 10ml of vaping liquid, equivalent to 22p per millilitre.

Does the tax apply to nicotine-free e-liquids?

Yes. The new duty applies to vaping liquids whether or not they contain nicotine.

Will Hayati Nic Salts cost more?

Newly manufactured or imported 10ml nicotine salt liquids are subject to £2.20 in duty. Whether and how much retail prices increase depends on the supplier and retailer.

Will Elux Nic Salts be affected?

Yes. Elux Nic Salts are subject to the same volume-based rules as other vaping liquids.

Are big puff vapes taxed more?

Not necessarily. The tax is based on the quantity of liquid supplied, not the advertised puff count.

Are existing vape products exempt from the new tax?

Eligible stock manufactured or imported before 1 October 2026 can continue to be sold under transitional arrangements until 31 March 2027.

Is the vape tax the same as the disposable vape ban?

No. The disposable vape ban and Vaping Products Duty are separate government measures. The tax applies to vaping liquid across different product types.

Final Thoughts: Understanding the UK Vape Tax

The introduction of Vaping Products Duty represents a major change for the UK vaping industry.

The most important points for customers are that the tax began on 1 October 2026, applies at a rate of £2.20 per 10ml of liquid, and covers both nicotine-containing and nicotine-free vaping products.

The effects on retail prices may become more noticeable as older stock is replaced and businesses complete the transition to the new duty-stamp requirements.

At Eazy Vapes, we will continue to provide clear information about regulatory changes, product availability and any changes to our pricing.

For the latest official information, visit GOV.UK and search for Vaping Products Duty.