The vape tax is here, and the last untaxed bottles are running out
If you vape in the UK, you have probably noticed two things on the shelf lately. Some e-liquids now carry an official stamp and a higher price. Others look exactly as they always did and cost what they always cost.
That split has a simple cause which was explained in a previous article. On 1 October 2026 the government introduced Vaping Products Duty, the first UK tax aimed directly at e-liquid. Shops were given six months to sell the stock they already held. That window closes on 31 March 2027.
From 1 April 2027, every bottle, pod and prefilled device sold in the UK will include the duty. For most vapers, spring 2027 is when the vape tax becomes fully visible in what they pay.
At our city centre vape shop in Bristol, the question we hear most across the counter is a fair one: is vaping still worth it once the tax is on everything?
The short answer is yes on cost, by a wide margin. On health, the NHS position has not changed either: vaping is not risk-free, but it is substantially less harmful than smoking.
This guide sets out the detail behind both answers. It covers:
- what the UK vape tax is and how much it adds
- what changes at the end of March 2027
- worked price examples for bottles, shortfills and pods
- how the yearly cost of vaping now compares with smoking
- what the NHS and the latest research say about vaping and health
- practical ways to keep your costs down
- how to spot illegal e-liquid once duty stamps are mandatory
This article is written for adult smokers and vapers aged 18 and over. If you do not smoke, the advice from the NHS is not to start vaping.
What is the UK vape tax?
The UK vape tax is officially called Vaping Products Duty. It is an excise duty of £2.20 on every 10ml of vaping liquid, which works out at 22p per millilitre. It has applied since 1 October 2026.
Three features matter to anyone buying e-liquid.
It is a flat rate. Earlier proposals had different rates for different nicotine strengths. The final version has one rate for everything. A 20mg nic salt and a 3mg freebase liquid carry the same duty per millilitre.
It applies to nicotine-free liquid too. Zero-nicotine e-liquid and shortfills are taxed at the same 22p per millilitre. So are the liquids inside prefilled pods and prefilled devices.
VAT is charged on top. Duty is added before VAT, so the 20% VAT applies to the duty as well. The real increase at the till is £2.64 for every 10ml.
Hardware is not taxed. Devices, batteries, tanks, coils and empty refillable pods contain no liquid, so the duty does not apply to them.
The duty is paid by manufacturers and importers, not by shops. Retailers like us do not send it to HMRC directly. It arrives in the wholesale price we pay, and that is how it reaches the shelf price.
Key dates
Timeline of UK vape tax key dates from 1 October 2026 to 1 June 2027
| Date | What happens |
| 1 October 2026 | Vaping Products Duty starts at £2.20 per 10ml. New stock must carry a vaping duty stamp. Tobacco duty rises on the same day. |
| 29 October 2026 | Selling any vaping product to under-18s becomes illegal, including nicotine-free vapes. |
| 1 October 2026 to 31 March 2027 | Grace period. Shops can sell unstamped stock made or imported before 1 October 2026. |
| 1 April 2027 | All vaping products on sale must carry a duty stamp. Unstamped stock can no longer be sold. |
| 1 June 2027 | Planned start of the ban on vape advertising and sponsorship. |
Sources: GOV.UK guidance for retailers, HMRC announcement, Department of Health and Social Care.
What changes at the end of March 2027?
From 1 April 2027 it is illegal to sell any vaping product in the UK without a duty stamp. That is the date the tax reaches every product on every shelf.
Until then, two kinds of stock sit side by side. Liquid made or imported before 1 October 2026 carries no stamp and no duty. Shops are allowed to sell it during the six-month grace period. Liquid made or imported since then carries a stamp and the full duty.
This is why prices have looked inconsistent since October. One shop may still have plenty of stock of your favourite flavour at the old price. Another may have sold through and restocked at the new one. Both are following the rules.
That overlap ends on 31 March 2027. Any unstamped stock left after that date has to be returned, exported or destroyed. It cannot be sold.
What this means for you
- Older stock is finite. No new untaxed liquid has entered the UK market since 1 October 2026. Each week there is less of it, and popular lines go first.
- Prices will level out. By April, every retailer will be selling duty-paid stock. The gaps between shops will narrow.
- The stamp becomes your quality check. After 1 April 2027, a product with no stamp is not legal stock. More on that below.
- Nothing changes in the law for vapers. The duty is a tax on the supply chain. You do not need to register, declare or do anything at all.
Should you stock up before April?
Buying a sensible amount of liquid you already know and like is reasonable.
Be wary of anyone offering unstamped liquid at old prices after 1 April 2027. From that date it is not a bargain. It is illegal stock, and you have no way of knowing what is in it.
How much does the vape tax add to e-liquid prices?
The vape tax adds 26.4p to every millilitre of e-liquid once VAT is included. That is £2.64 on a standard 10ml bottle.
The sum is the same for every product:
- Take the volume of liquid in millilitres.
- Multiply by 22p to get the duty.
- Add 20% VAT to the duty.
The table shows what that adds to common products. These are the tax amounts only. Final shelf prices depend on the brand and the retailer.
Bar chart of vape tax added to pods, 10ml bottles and shortfills
| Product | Liquid | Duty | Added to price with VAT |
| Prefilled pod | 2ml | £0.44 | £0.53 |
| Nic salt or freebase bottle | 10ml | £2.20 | £2.64 |
| Nicotine shot | 10ml | £2.20 | £2.64 |
| Shortfill | 50ml | £11.00 | £13.20 |
| Shortfill | 100ml | £22.00 | £26.40 |
A worked example
Take a 10ml nic salt that sold for £3.99 before the duty. Add £2.64 and the same bottle is £6.63. That is a rise of about two thirds on that bottle.
Price breakdown of a 10ml e-liquid bottle: £3.99 plus £2.20 duty plus £0.44 VAT
It is a big jump in percentage terms, and there is no point pretending otherwise. In pounds and pence it is smaller than it sounds. A vaper using two 10ml bottles a week pays £5.28 more each week.
Why shortfills are hit hardest
A flat rate per millilitre treats every liquid the same, whatever it cost to begin with. That hits low-priced bulk liquid hardest in percentage terms.
A 100ml shortfill carries £26.40 of tax before you add nicotine shots, and each 10ml shot carries another £2.64. Shortfills used to be the cheapest way to vape by a long way. They can still work out cheaper per millilitre than 10ml bottles, but the gap is much narrower than it was.
Why prefilled pods change least
A 2ml pod only holds 2ml of liquid, so the tax on each pod is 53p. Pods were already the most expensive way to buy liquid per millilitre. They still are, but the duty is a smaller share of what you pay.
What the tax does not touch
Your device, coils, replacement pods sold empty, batteries and chargers are not liquid, so they carry no duty. The cost of running your kit has not changed.
Is vaping still cheaper than smoking after the vape tax?
Yes. With the duty included, a typical refillable vaper still spends a fraction of what a smoker spends. On our example prices, a year of vaping costs about a quarter of a 10-a-day habit and about an eighth of a 20-a-day habit.
Tobacco duty went up on the same day
The government did not tax vaping in isolation. On 1 October 2026, tobacco duty rose by inflation plus 2%, as it does every year. On top of that came a one-off increase of £2.20 per 100 cigarettes and per 50g of rolling tobacco.
The official policy paper gives the reason plainly. The extra rise exists to keep the financial incentive to choose vaping over smoking.
So the gap between the two was designed to stay open. Both got dearer. Smoking started from a much higher price and went up again.
The yearly numbers
The table uses example prices: 20 cigarettes at £17, and a 10ml bottle at £6.63 with duty included (£3.99 before). Your own figures will differ, so treat these as a guide.
Bar chart comparing the yearly cost of vaping and smoking after the UK vape tax
| Habit | Cost per week | Cost per year |
| Smoking 20 a day | £119.00 | £6,205 |
| Smoking 10 a day | £59.50 | £3,103 |
| Vaping 4 bottles a week (heavy) | £26.52 | £1,379 |
| Vaping 2 bottles a week (typical) | £13.26 | £690 |
| Vaping 1 bottle a week (light) | £6.63 | £345 |
Add roughly £100 a year for coils or pods, and a one-off cost for a device if you need one.
What the tax costs a vaper over a year
On the same example, the duty itself adds:
- about £137 a year for a light vaper
- about £275 a year for a typical vaper
- about £549 a year for a heavy vaper
Those are real sums, and nobody enjoys paying them. Set them against the alternative, though. A typical vaper who went back to 10 cigarettes a day would spend around £2,400 more each year. Against 20 a day, the difference is over £5,500.
The NHS view on cost
The NHS has estimated that, once you have bought the kit, vaping costs about a third as much as smoking. Our examples come out a little better than that for refillable kits and bottled liquid. Prefilled pods cost more to run, so they sit closer to the NHS figure.
Either way, the conclusion is the same. The tax narrows the saving. It does not come close to removing it.
Is vaping less harmful than smoking? What the evidence says
The NHS says nicotine vaping is substantially less harmful than smoking. It also says vaping is not completely harmless. Both halves of that statement matter, so this section covers each.
Why smoking does the damage it does
The harm from cigarettes comes mainly from burning tobacco. Smoke carries tar, carbon monoxide and thousands of other chemicals into the lungs. Nicotine is what keeps people smoking, but it is not what causes most of the disease.
The NHS notes that nicotine itself is not very harmful and has been used safely for years in stop-smoking medicines such as patches and gum.
What is different about vaping
A vape heats liquid. It does not burn tobacco. According to the NHS, most of the harmful chemicals in tobacco smoke, including tar and carbon monoxide, are not found in vape aerosol. Vapers are exposed to far fewer toxins, and at lower levels, than smokers.
In 2022, UK experts reviewed the international evidence for the government. They concluded that in the short and medium term, vaping poses a small fraction of the risks of smoking.
What vaping is not
It would be wrong to describe vaping as healthy or safe. The honest position is this:
- Vaping is unlikely to be totally harmless.
- It has not been around long enough for anyone to know the effects of decades of use.
- Nicotine is addictive.
- Vaping is recommended only for adults who smoke, as a way to stop and stay stopped.
- If you have never smoked, do not start vaping.
- It is illegal to sell vapes to anyone under 18.
Does vaping help people stop smoking?
The NHS describes vaping as one of the most effective tools for quitting smoking. It says people are roughly twice as likely to quit using a nicotine vape as with other nicotine replacement products such as patches or gum.
The independent Cochrane review is the most thorough ongoing study of this question. Its 2026 update examined 80 randomised trials. It found high-certainty evidence that nicotine e-cigarettes lead to higher quit rates than nicotine replacement therapy.
The review authors made one point that matters here. Their findings apply to regulated nicotine vapes. Unregulated products are a different matter.
Switch completely
The NHS is clear that any smoking is harmful. You only get the full benefit of vaping if you stop smoking altogether. Vaping during the week and smoking at the weekend is better than smoking every day, but it is not the goal.
Free help is available
Your local stop smoking service offers free support, and combining a vape with expert help gives you the best chance of success. A GP or pharmacist can point you to it. If you are pregnant, speak to your midwife before choosing any nicotine product.
We sell vaping products and we are not doctors. The statements in this section come from the NHS and from published research, and we have linked to both so you can read them yourself.
Seven ways to keep vaping costs down after the tax
The duty is charged per millilitre, so the way to pay less of it is to use less liquid for the same satisfaction. None of these tips involves cutting corners.
1. Use a refillable kit
Prefilled pods are convenient, but they are the dearest way to buy liquid. A refillable pod kit or tank with bottled liquid usually costs far less per millilitre, even with the duty on both.
2. Choose the right nicotine strength
The duty is the same at every strength. A 20mg liquid carries no more tax than a 3mg one. If your strength is too low, you will vape more liquid to get the same effect, and pay duty on every extra millilitre. Pick the strength that keeps you satisfied and off cigarettes.
3. Match the device to how you vape
High-powered sub-ohm devices produce big clouds and get through liquid quickly. Lower-powered mouth-to-lung kits use much less. If you vape mainly for nicotine, a small pod kit with a higher strength liquid will go a lot further.
4. Look after your coils
Coils are not taxed, but replacing them early still costs money. Prime a new coil before use, let the liquid soak in for a few minutes, and avoid running the tank dry. Very sweet liquids tend to clog coils faster.
5. Stop leaks and waste
Every drop that ends up in your pocket has had duty paid on it. Check seals and O-rings, do not overfill, and keep devices upright. Fix or replace a pod that leaks.
6. Store liquid properly
Keep bottles sealed, cool and out of sunlight. Liquid stored well keeps its flavour until the best before date. Liquid left on a car dashboard does not.
7. Know what you use
Most people have no idea how many millilitres they get through in a week. Count your bottles for a fortnight. Once you know the figure, you can work out your yearly cost and see what a change of kit or strength would save.
If you are not sure which setup suits you, ask in a specialist vape shop. Matching the kit to the person is what the staff are there for.
Vaping duty stamps: how to tell legal e-liquid from illegal
From 1 April 2027, every legal vaping product on sale in the UK must carry a vaping duty stamp on its retail packaging. No stamp means it should not be on sale.
The stamp shows that duty has been paid and that the product came through a supplier approved by HMRC.
What to look for
- Until 31 March 2027: you will see both stamped and unstamped products. Unstamped stock is legal if it was made or imported before 1 October 2026.
- From 1 April 2027: every bottle, pod pack and prefilled device should carry a stamp. That includes nicotine-free liquid.
Why it matters to you
A new tax always creates a market for people who want to dodge it. Expect to see cheap unstamped liquid offered on social media, at markets and under the counter.
The saving is not worth it. Legal e-liquid in the UK has to meet rules on ingredients, nicotine strength and labelling, and it has to be notified to the regulator. Illegal liquid has had none of those checks. You do not know the nicotine strength, what it has been mixed with, or where it was made.
The Cochrane researchers made the same point about their findings. The evidence on vaping and quitting is based on regulated products. It tells you nothing about what is in an unregulated one.
How to buy safely
- Buy from an established shop or a UK website you can identify and contact.
- Check for the duty stamp once the grace period ends.
- Be suspicious of prices that look like the tax never happened.
- Report sellers of illegal vapes to Trading Standards through Citizens Advice.
A specialist vape shop has every reason to get this right. Selling unstamped stock after the deadline risks penalties and seizure, and no legitimate retailer will take that chance.
Thinking of going back to cigarettes? Do the sums first
Going back to smoking because of the vape tax would cost you more, and it would undo the reason most people switched.
It is an understandable reaction. When the price of something you buy every week jumps by two thirds, it feels like the deal has changed. Some ex-smokers will look at a £6.63 bottle and wonder whether they might as well buy a pack.
The numbers say otherwise.
- One 10ml bottle at £6.63 lasts many vapers the best part of a week.
- One pack of 20 at £17 lasts a 20-a-day smoker one day.
- The vape tax adds about £5.28 a week for a typical vaper.
- A 10-a-day habit costs about £59.50 a week.
Put another way, the entire yearly cost of the vape tax for a typical vaper, about £275, is roughly what a 20-a-day smoker spends in sixteen days.
Cigarettes are not standing still either. Tobacco duty rises above inflation every year under the duty escalator, and it got an extra one-off rise in October 2026. The price of smoking has only ever gone one way.
Then there is the health side. The NHS position is that vaping is substantially less harmful than smoking, and that any amount of smoking is harmful. A tax of 26p per millilitre does not change either fact.
If the cost of vaping is a real worry, there are better answers than cigarettes. Change to a refillable kit. Check your nicotine strength. Talk to your local stop smoking service, which is free. And if your aim is to be free of nicotine altogether, the same service can help you step down from vaping when you are ready.
UK vape tax: frequently asked questions
When did the UK vape tax start?
Vaping Products Duty started on 1 October 2026. Shops can sell older untaxed stock until 31 March 2027. From 1 April 2027 the duty is on every vaping product sold in the UK.
How much is the vape tax?
The duty is £2.20 per 10ml of vaping liquid, or 22p per millilitre. With VAT on top, it adds £2.64 to the price of a 10ml bottle.
Does the vape tax apply to nicotine-free e-liquid?
Yes. The duty applies to all vaping liquid, with or without nicotine. A 0mg shortfill is taxed at the same rate as a 20mg nic salt.
Are vape devices and coils taxed?
No. The duty is charged on liquid only. Devices, batteries, tanks, coils and empty pods are not affected. Prefilled pods and prefilled devices are taxed on the liquid they contain.
Can shops still sell e-liquid without a duty stamp?
Until 31 March 2027, yes, if the stock was made or imported before 1 October 2026. From 1 April 2027, no. All vaping products on sale must carry a stamp.
Is vaping still cheaper than smoking in 2027?
Yes. On typical prices, a refillable vaper using two 10ml bottles a week spends about £690 a year on liquid with the duty included. Smoking 10 a day costs about £3,100 a year, and 20 a day about £6,200.
Why did the government tax vaping?
The government says the duty is intended to discourage young people and non-smokers from taking up vaping, and to raise revenue for public services. Tobacco duty was raised at the same time so that vaping stays the cheaper option for smokers.
Is vaping safe?
Vaping is not risk-free. The NHS says it is substantially less harmful than smoking, and that the long-term effects are not yet known. It recommends vaping only for adult smokers who want to quit.
Will the vape tax go up again?
The government has not published a schedule of future increases for vaping duty. Excise duties are reviewed at each Budget, so the rate can change. We will update this page if it does.
Do I have to do anything as a vaper?
No. The duty is paid by manufacturers and importers. All you need to do is buy from a legitimate retailer and, from April 2027, check for the duty stamp.
The bottom line
The vape tax makes e-liquid dearer, and from 1 April 2027 there will be no untaxed stock left to soften it. That is the bad news, and it is real.
The rest of the picture has not changed:
- Vaping still costs a fraction of what smoking costs, because tobacco duty rose too.
- The NHS still says vaping is substantially less harmful than smoking, though not risk-free.
- The evidence that nicotine vapes help smokers quit has grown stronger, not weaker.
- Duty stamps will make it easier to tell legal products from illegal ones.
If you smoke and have been thinking about switching, the tax is not a reason to put it off. If you already vape, a few changes to your kit and habits can take much of the sting out of it.
We are an independent vape shop in Bristol. If you want to talk through what the duty means for the liquids and kit you use, call in or get in touch through vapourdays.co.uk. You must be 18 or over to buy vaping products.
This article is general information, not medical advice. For help to stop smoking, speak to your GP, pharmacist or local stop smoking service. Prices quoted are examples and were checked in November 2026.
Sources
- Changes to tobacco duty rates, GOV.UK
- Vaping to quit smoking, NHS Better Health
- Ending the advertising and sponsorship of vaping and nicotine products, Department of Health and Social Care