‘The UK Vape Tax is Coming!’, ‘Cost of Vaping Set To Soar’, ‘Vape Prices are Due To Change Dramatically’… I’m sure we have all seen and heard of the impending Vaping Products Duty set to increase prices of all vaping products containing e-liquid from the 1st October. Whilst this is all completely true, it is not set to change as dramatically and immediately as presented and we’re going to explain exactly why that is.
What has changed from the 1st October?
From the 1st October 2026, it has been decided that the Vaping Products Duty (VPD) will come into effect, which stipulates that vaping liquids sold in the UK will apply an additional flat rate of £2.20 per 10ml (22p per 1ml) as well as additional VAT on top of this.
This means that any new products produced and sold after the 1st October 2026 will incorporate a stamp to distinguish them as being different from pre-tax products. However, HMRC has confirmed that retailers can sell existing unstamped stock in a transitional sell-through period until the 31st March 2027 to minimise drastic changes and unnecessary product waste. This means that our duty-paid stock will begin to gradually enter our website when our saved pre-tax stock runs out. This means that the price may change at different times for different products. From April 2027, the duty-stamp requirements become fully applicable to all e-liquid containing vaping products.
Vaping Product Duty (VPD) Timeline
1st October 2026
VPD introduced stipulating all vaping liquid needs an additional flat rate of 22p per ml. New post-tax products will have a stamp.
29th October 2026
Restrictions on free promotional products, substantial discounts, coupons and giveaways and updated sales of age requirements, including nicotine-free products, nicotine pouches and strips.
31st March 2027
Any unstamped pre-duty products can no longer be sold.
1st April 2027
From this point onwards, every product must carry a duty stamp and every product price will reflect the additional VPD.
Will all prices remain the same until March?
Whilst it is true we have tried our best to calculate the demand and get a hold of stock ahead of time, we cannot confirm which products will change and when. The sell-through period gives us as retailers time to organise and manage the impending Duty, but how long those products last ultimately depends on you!
Every product has a different demand, and as soon as that pre-duty stock is gone, any replacement stock will be Duty stamped and incur the additional VPD. This means customers could see some unusual pricing during the transition, and two apparently identical products may temporarily have different prices because one was manufactured and supplied before the new duty applied while another was supplied after the duty came into effect.
Also, whilst we are trying our best to forecast our customers’ favourite products, our brands and suppliers are constantly releasing new flavours, kits and pods. Any new product released on the market after the 1st October 2026 will automatically incur the additional VPD from launch; therefore, it is likely that variations, of the same product may come with strange influxes in prices.
We will be trying our very best to communicate and distinguish between these variations so be vigilant.
Next Steps For You
We have done our best to calculate and plan for you, and our work here is not done. However, this is some recommendations on what you can do to help the VPD transition for yourself.
Plan and Stock Up!
Whilst we are confident in our calculations and pre-planning, there is no guarantee that your go-to e-liquids and prefilled pods will continue to be available throughout the entire sell-through period. Only you know how much vaping liquid you use, daily, weekly, monthly, etc…
We know that every single product containing vape liquid, nicotine-free or not, will incur an extra £2.20 per 10ml of VPD excluding VAT. Therefore, if you know you have a go-to flavour and use a 10ml bottle a week, we recommend you buy whilst pre-tax stock remains available! If you use anything that includes more than 10ml of vaping liquid, for example a 50ml shortfill (which will incur an extra £11 of VPD), we definitely recommend buying existing pre-tax stock.
Refillable Kits Over Prefilled Kits
With the additional VPD on all products, including vaping liquid, no matter the nicotine strength, the big question for you as consumers is where do you get your biggest bang for buck. Our reminder is that the most valuable option may not necessarily be the one with the lowest price tag.
Products without liquid will not be facing any tax, so refillable kits, empty replacement pods, etc will be a more cost-efficient way of vaping. Of course, you will still need to purchase the e-liquid to go into these kits, but purchasing a 10ml bottle of e-liquid to use in a refillable kit may be more cost-effective than using prefilled pod kits. A comparison might look something like this:
Potential Vaping Alternatives
We know that all of the talk of the VPD and other restrictions can be overwhelming. Working alongside the HMRC’s ethos of introducing the Vape Tax being making vaping less appealing to younger people. It is still important to us that ex-smokers or those looking to quit smoking or gradually decrease their nicotine intake do not feel they are being punished for turning to a healthier alternative.
What Will Buying Vaping Products Look Like Post-Tax Enforcement?
In short, we don’t know. I wish we could give you a direct step-by-step guide on what everything will look like post-tax, but we can’t, nor do we want to pretend that we do. We promise from our end that, as soon as we know, you will too.
Whilst we do not know how everything is going to settle after the tax is fully enforced, we have confidence in our predictions with how things may adapt slightly. Of course we, and everyone else, have drilled home that prices will be going up, we also anticipate there to be some innovations from manufacturers to reduce overall costs and soften the transition for the tax.
It may also be worth noting that with the restrictions enforced, we anticipate it may become more difficult to buy from your local vape shop as they might struggle to legitimately and consistently stock products. As a part of our preparation and planning, we have been able to secure all of our sought after products for the sell-through period and beyond. We will ensure that pre and post-tax products and stock are well communicated, new products are labelled, and the tax on each product is explained clearly.
Disclaimer
This blog post is intended as general information about the UK’s Vaping Products Duty and is based on Government and HMRC information available at the time of publication. Tax rules and implementation guidance can change, so customers and businesses should refer to the latest HMRC guidance for the most up-to-date information.