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What's happening, in one paragraph

From 1 October 2026 there's a new government tax on vaping liquid. It's called Vaping Products Duty, and it applies to liquid only. Your kit, coils and tanks aren't affected, anything already in your cupboard stays legal, and prices won't all change on the same day.

The rate is set by HMRC at £2.20 per 10ml. Once VAT goes on top, the duty and VAT together come to £2.64 per 10ml. Our vape tax calculator works out what that means for your own routine.

I quit smoking a few years back and vaping is how I've stayed off them, so let me say the important bit first: tobacco duty goes up on the same day, deliberately, to keep vaping the cheaper option. If you switched to get off the cigs, this isn't a reason to go back.

The rest of this page is the detail. Every figure comes from HMRC and I've linked all of it at the bottom so you can check it yourself.

The basics

The quick version

Ten questions, ten short answers. Everything below expands on these.

What Vaping Products Duty actually is

Vaping Products Duty, or VPD, is an excise duty. It sits in the same category as the taxes already on alcohol, tobacco and petrol. HMRC describes it as a new excise duty on all vaping liquids manufactured in, or imported into, the UK, whether they contain nicotine or not. The rate was set at the Autumn Budget 2024, and it's one flat figure for everything.

It covers e-liquid in bottles, the liquid inside prefilled pods and prefilled kits, nicotine shots, shortfills, CBD vape liquid, and PG, VG and flavourings sold for vaping. It doesn't touch hardware.

Who sets this duty, and why it isn't ours

I want to be straightforward about this, because I know how it looks when prices start moving. This is a government duty, not a charge we've created. It's applied before the product ever reaches us, at the point liquid is made in or imported into the UK.

HMRC's own guidance for shops says it plainly. Businesses that only sell or distribute duty-paid vaping products, wholesale or retail, do not need to apply for approval for the duty or the stamps scheme. Retailers sit at the end of this chain, not the start of it.

The rate is set by government, it's identical for every UK seller, and HMRC has confirmed there are no exemptions except where the law requires one, such as supplies to diplomatic missions. Nobody can opt out.

What it costs

How much will my vape cost? Format by format

What the duty adds to the formats we sell. These figures are duty plus the VAT charged on it, and nothing else.

50ml shortfills sit between the last two rows: 50ml carries £13.20 in duty and VAT, and £15.84 once you add a 10ml nic shot.

A word on shortfills and nic shots. A shortfill is sold nicotine-free and you add a nicotine shot yourself. Both are vaping liquid, so both carry duty. A 100ml shortfill plus a 10ml shot is 110ml of taxable liquid, which is why that last row is the biggest number here.

That last figure looks alarming and I'm not going to pretend otherwise. But a bottle price is the wrong way to think about this, because it isn't what you spend in a month. Work out your own number below.

Work it out

Vape tax calculator: what will the duty cost you?

Our vape tax calculator works out the duty on your actual routine rather than on a bottle you might never finish. Pick what you buy and how often.

Now you've got your number, we can try to bring it down. Tell us what you vape and we'll work out whether a different format, strength or coil gets you there on less liquid →

The number that matters: cost per ml

Percentages make shortfills look like a disaster and pods look like they got away with it. Cost per millilitre tells you something far more useful: which format gives you the most vaping per pound.

That's the second look the numbers deserve, because it flips the headlines completely. Shortfills take the worst percentage hit and remain by far the cheapest way to vape. Big puff prefilled formats take the smallest percentage hit and are still the most expensive per millilitre, before the duty and after it.

Three moves that genuinely reduce what you pay

What isn't affected at all

The reassuring part, and it's a longer list than most coverage admits.

On your existing stock specifically: the stamping regulations exclude vaping products held by a private individual for their own use. Whatever you already own stays legal indefinitely. No deadline, no cut-off, nothing you need to do.

Timing

Why prices won't all change on 1 October

This is the part almost every article gets wrong, and understanding it will save you a lot of confusion in October.

Duty is charged when liquid is manufactured or imported. Stock already made or brought into the country before 1 October hasn't had duty charged on it, and HMRC allows shops to keep selling eligible unstamped stock they already hold until 31 March 2027. So prices move product by product, as older stock runs out and new duty-paid stock replaces it.

Vaping duty stamps: what you'll see on the box

Alongside the duty, a Vaping Duty Stamps Scheme starts on the same date. Stamps begin appearing on retail packaging from 1 October 2026.

A stamp is a secure label, 42mm long and 18mm wide, fixed to the outermost retail packaging so the pack can't be opened without damaging either the packaging or the stamp. It can't be reused once applied, and digital stamps carry a scannable code for authentication and supply chain tracing.

It's similar to the stamps already used on tobacco and spirits: it shows the duty has been paid and the product has come through the regulated UK supply chain. During the transition you'll see both stamped and unstamped products on shelves, and both are perfectly legal to sell until 31 March 2027.

What this does to multi-buy deals

Because duty is charged on every bottle, bundles carry it several times over.

Our current multi-buy prices reflect stock we bought before the duty applied. As that stock sells through, deals will change.

I can't tell you exactly which ones or when, because it depends entirely on how fast each individual product sells and when replacement stock arrives, and that varies enormously across hundreds of products. But if you buy through multi-buys, it helps to understand how the arithmetic works.

Common questions

Can I just mix my own?

This is the biggest misconception about the duty, and getting it wrong has real consequences.

HMRC's guidance is explicit that all substances intended for vaping are covered, including those made at home from ingredients such as propylene glycol (PG), vegetable glycerine (VG) and flavourings. HMRC lists "a manufacturer of vaping products (including products made at home) based in the UK" among those affected.

The exception matters, so let me be clear about it. Combining two products that have already had duty paid on them isn't manufacturing. Adding a nic shot to a shortfill, the way shortfills have always worked, carries on exactly as before. That routine is safe.

What's changed is mixing from scratch. From 1 October, producing vaping liquid on premises HMRC hasn't approved is against the law, whether or not any of it is ever sold. Unapproved production can attract financial penalties and, in serious cases, criminal prosecution. Approval itself is a commercial process involving approved premises, duty returns and stamp procurement, so it isn't a realistic route for an individual.

Bringing vaping products into the UK

New rules for travellers bringing vaping products into the UK for personal use apply from 1 October 2026, and there are different rules for Great Britain and Northern Ireland. If you're in Northern Ireland, check the NI-specific guidance when it publishes, because the rules there aren't identical to the rest of the UK.

HMRC has confirmed it will publish the personal allowance, and the updated guidance goes live on GOV.UK on 1 October 2026.

HMRC hasn't published the figure yet, so I'm not going to guess at it. I'd rather tell you nothing than tell you something that turns out to be wrong at a customs desk. I'll update this section on 1 October with the confirmed number.

Will vaping still generally be cheaper than smoking?

For most adult smokers who switch completely, yes. Vaping is expected to remain the cheaper option, and the government is deliberately maintaining that financial incentive.

Tobacco duty rises on the same day the vaping duty starts. HMRC states the new duty comes into force alongside tobacco duty increases, and that together they form part of wider plans to create a smoke-free generation, tackle youth vaping and help adult smokers give up tobacco.

Being straight with you: it depends on what and how much you vape. A heavy shortfill routine carries more duty than a couple of pods a week, so the size of the gap isn't the same for everybody. The calculator above will tell you your own number rather than an average.

But if you're an ex-smoker looking at these figures and thinking about going back to cigarettes, please don't. Cigarettes are going up too, on the same day, and the gap is being maintained on purpose. As HMRC puts it, while vaping is less harmful than smoking and can help adult smokers quit, children and non-smokers should never vape.

If the cost is making you think about going back, talk to us first. We'd genuinely rather spend ten minutes finding you something cheaper than lose you to cigarettes →

Help choosing

Who should do what

Find yourself below. This is what I'd actually do in each case.

Our commitments

How we'll help you through this

A tax change is easy to write about and harder to live with, so here's what we're committing to between now and April 2027.

Looking ahead

What might change about the products themselves

Everything above is settled: the rate, the dates, the arithmetic. This section isn't, and I want to be upfront that it's the one part of this page where I'm speculating rather than reporting.

The duty is charged on volume of liquid, not on the device, the coil, the battery or the flavour. That creates a fairly obvious incentive: anything that helps you get more satisfaction from less liquid becomes more valuable than it was before 1 October. The industry hasn't stood still through any previous regulatory change, and the same is reasonable to expect here. Where it might show up:

Still wondering

Vape tax questions

When does the vape tax start?

1 October 2026.

How much is the vape tax?

£2.20 per 10ml of vaping liquid, which is 22p per ml. With VAT on top, duty and VAT together come to £2.64 per 10ml.

Is there a vape tax calculator?

Yes. Our vape tax calculator is on this page. Choose the format you buy and how many you get through in a month, and it works out the duty and VAT on your own routine, monthly and annually.

How much will my vape cost after the duty?

It depends on the format. A 2ml prefilled pod carries 53p of duty and VAT. A 10ml bottle carries £2.64. A 100ml shortfill with a nic shot carries £29.04. The calculator above works it out for your own routine.

Should I stock up before 1 October?

There's no need to rush. Nothing you already own becomes illegal, stock bought before the duty can be sold through to 31 March 2027, and prices change gradually rather than all at once. Buy the way you normally would.

Does it apply to 0mg liquid?

Yes. The duty applies whether or not the liquid contains nicotine, so a nicotine-free shortfill pays the same rate as a 20mg nic salt.

Does it apply to CBD vape liquid?

Yes. It's liquid intended for vaping, so the same rate applies.

Will my vape kit cost more?

Not because of this. Hardware isn't taxed. Prefilled kits that come with liquid inside will carry duty on that liquid.

Is the e-liquid I already have at home still legal?

Yes, indefinitely. Products held by a private individual for their own use sit outside the stamping requirement.

Will every price go up on 1 October?

No. Stock bought before the duty applied can be sold through to 31 March 2027, so prices change gradually, product by product. How much any individual price moves will also depend on supplier costs and promotions, not just the duty.

Can I avoid the vape tax by mixing my own?

No. Home-made liquid is within scope of the duty, and unapproved production becomes illegal from 1 October 2026.

Will manufacturers release new products because of the duty?

Possibly, but nothing has been announced. Because the duty is charged on liquid volume rather than on hardware, there's an incentive for more efficient devices and rethought formats. Treat anything specific you read about this as speculation for now.

Is this myCigara putting prices up?

No. It's a UK government excise duty at a rate set by HMRC, applied before products reach us, and it applies identically to every retailer in the country.

Are the rules different in Northern Ireland?

Some are. The traveller allowance rules differ between Great Britain and Northern Ireland, and HMRC is publishing separate guidance for each.

What happens on 1 April 2027?

Every vaping product on sale in the UK must carry a valid duty stamp from that date.

In summary

In short

The duty is £2.20 per 10ml, or £2.64 per 10ml once you count the VAT charged on it, starting 1 October 2026. It applies to liquid only, at a rate set by government that's the same for everyone.

Your hardware isn't affected. Your existing stock isn't affected. Prices will move gradually rather than all at once, and for most people who've switched from smoking, vaping is being kept the cheaper option on purpose.

There's no need to panic-buy and we're not going to ask you to. The thing to remember when the headlines get loud: the formats that look worst in a news story are usually the ones costing you least.

I'll keep this page updated as things change, including the traveller allowance on 1 October and anything else HMRC confirms between now and April 2027. If anything here isn't clear, ask us — that's what we're here for.

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Where to next

Sources

Everything on this page comes from HMRC and GOV.UK:

• One month until Vaping Products Duty and the Vaping Duty Stamps Scheme start — HMRC, 1 September 2026
• Handling wholesale or retail vaping products in the UK — HMRC guidance
• Prepare for Vaping Products Duty and the Vaping Duty Stamps Scheme — HMRC policy briefing
• Vaping Products Duty and Vaping Duty Stamps Scheme: detailed information — HMRC collection

General information for UK adults aged 18 and over. Not tax or legal advice. Nicotine is addictive. The duty stamp shown is illustrative — HMRC has not yet published the final design.

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