One of the most common questions we've received since the announcement of the UK's new vape tax is:
"Is 0mg vape liquid taxed?"
Many vapers assume that because a vape liquid contains no nicotine, it won't be affected by the new Vaping Products Duty (VPD).
Unfortunately, that's not the case.
From 1 October 2026, the UK's new Vaping Products Duty (VPD) will apply to all vape liquids, regardless of nicotine content. Whether you use nicotine salts, freebase e-liquids, shortfills, nicotine shots or nicotine-free vape liquid, the tax is based on the volume of liquid, not the amount of nicotine it contains.
In this guide, we'll explain exactly how the tax works, why nicotine-free vape liquid is affected, how much prices could increase and what it means for vapers across the UK.
Yes, 0mg Vape Liquid Is Taxed
The short answer is:
Yes.
The UK Vaping Products Duty applies to all vape liquids, including:
0mg vape liquid
Nicotine-free shortfills
Nicotine salts
Freebase e-liquids
Nicotine shots
Prefilled vape pods
The Government has chosen to apply the duty based on liquid volume rather than nicotine strength.
This means a 10ml bottle of 0mg vape liquid attracts exactly the same VPD charge as a 10ml bottle containing 20mg nicotine salts.
What Is The Vaping Products Duty?
The Vaping Products Duty (VPD) is a new excise tax introduced by the UK Government.
From 1 October 2026, all vape liquids sold in the UK will be subject to:
£2.20 per 10ml of vape liquid
plus standard VAT.
The duty applies to every vape liquid regardless of nicotine strength.
Why Is 0mg Vape Liquid Taxed If It Contains No Nicotine?
This is where many people become confused.
Historically, nicotine-free vape liquids have avoided regulations that specifically target nicotine products.
However, the Vaping Products Duty works differently.
The Government has decided to tax:
Vape liquid itself
rather than:
Nicotine content.
As a result, all vape liquids are treated equally for taxation purposes.
Whether a bottle contains:
0mg nicotine
3mg nicotine
10mg nicotine
20mg nicotine
the duty remains exactly the same.
Are 0mg Shortfills Taxed?
Yes.
Nicotine-free shortfills are also affected by the Vaping Products Duty.
This is particularly important because shortfills contain significantly larger volumes of vape liquid than standard 10ml bottles.
Because the tax is based on volume, larger bottles incur much larger duty charges.
These figures represent the Vaping Products Duty only and do not include VAT.
Why Shortfills Are Hit Hardest
One of the biggest impacts of the Vaping Products Duty will be felt by shortfill users.
Many vapers choose shortfills because they offer excellent value and a lower cost per millilitre than smaller bottles.
However, because the tax is applied per millilitre of vape liquid, larger bottles attract substantially larger charges.
For example:
100ml Shortfill
Current Duty: £0
Future Duty: £22.00
before VAT.
Once VAT is applied to the duty amount, the increase becomes even more significant.
This is one reason many vapers are reassessing their vaping habits ahead of October 2026.
Popular Nicotine-Free Shortfills
Some of the most popular shortfills purchased by customers include:
Vampire Vape Heisenberg
Wick Liquor Boulevard
Wick Liquor Boulevard Shattered
Seriously Nice Arctic Berries
Seriously Nice Blue Razz Ice
All of these products will be affected by the Vaping Products Duty regardless of whether they contain nicotine.
Can I Avoid Vape Tax By Using 0mg Liquid?
No.
Many vapers initially assumed switching to nicotine-free vape liquid would allow them to avoid the tax.
Unfortunately, because the VPD applies to all vape liquids regardless of nicotine content, using 0mg e-liquid does not provide any tax advantage.
Whether you vape:
Nicotine-free vape liquid
Nicotine salts
Freebase e-liquid
the duty is still applied.
What Vape Products Are Affected?
One of the biggest misconceptions surrounding the new tax is that only nicotine products are affected.
This is incorrect.
The VPD applies to all vape liquids.
What About Nicotine-Free Vape Kits?
The Vaping Products Duty applies only to vape liquid.
The tax does not apply to:
Vape kits
Batteries
Chargers
Replacement glass
Drip tips
Hardware components
This means hardware prices are not directly affected by the VPD.
Can I Still Buy 0mg Vape Liquid After October 2026?
Yes.
The Vaping Products Duty does not ban vape liquid.
It simply increases the cost.
Nicotine-free vape liquid will remain legal and widely available throughout the UK after October 2026.
The main difference will be the addition of duty and VAT to retail pricing.
The Unstamped Stock Grace Period
The Government has introduced a six-month grace period for existing unstamped stock.
Retailers can continue selling eligible products between:
1 October 2026
and
31 March 2027.
This means some existing stock may remain available while retailers transition to duty-paid inventory.
Will Vaping Still Be Cheaper Than Smoking?
For most adult users, yes.
Even after the Vaping Products Duty is introduced, vaping remains significantly cheaper than smoking cigarettes.
While smoking costs continue to rise due to tobacco taxation, vaping generally remains one of the most affordable alternatives available.
If you're looking to minimise future vaping costs, read our guide: How To Save Money After The Vape Tax.
Many adult vapers are also moving away from disposable-style products. Our Best Disposable Vape Alternatives guide explains the most cost-effective refillable options.
Popular 0mg E-Liquids
For customers who prefer nicotine-free vaping, some of most popular 0mg flavours include:
Tobacco
Menthol
Triple Menthol
USA Mix
Blueberry
Frequently Asked Questions
Is 0mg vape liquid taxed?
Yes. The UK's Vaping Products Duty applies to all vape liquids regardless of nicotine strength.
Is nicotine-free vape liquid affected by vape tax?
Yes. Nicotine-free vape liquid is taxed in exactly the same way as nicotine-containing vape liquids.
Are shortfills taxed?
Yes. Shortfills are affected by the Vaping Products Duty and may experience some of the largest increases because the tax is based on volume.
Why is 0mg vape liquid taxed?
The Government applies the tax to vape liquid itself rather than nicotine content.
Does nicotine-free vape liquid avoid vape tax?
No. Nicotine-free vape liquids are still subject to the Vaping Products Duty.
Can I still buy 0mg vape liquid after October 2026?
Yes. The tax affects price, not legality.
Is vaping still cheaper than smoking?
For most adult users, yes. Vaping remains significantly cheaper than smoking even after the introduction of the Vaping Products Duty.
Final Thoughts
If you're wondering whether nicotine-free vape liquid is affected by the UK's new vape tax, the answer is clear.
Yes.
The Vaping Products Duty applies to all vape liquids regardless of nicotine strength, including 0mg vape liquids and nicotine-free shortfills.
While prices are likely to increase from October 2026, understanding how the legislation works can help you prepare and make informed decisions about your future vaping purchases.