A big change is coming to vaping in the UK
If you buy freebase e-liquid, nicotine salts, prefilled pod kits and replacement prefilled pods, shortfills or CBD e-liquids such as Orange County, you may have heard about the new Vaping Products Duty (VPD) coming into force on 1st October 2026.
Unfortunately, this isn’t just another small change to the price of vaping products.
The new duty is being charged at a flat rate of £2.20 ex VAT (£2.64 including 20% VAT) for every 10ml of e-liquid, regardless of whether the liquid contains nicotine, how strong it is, or what type of e-liquid it is.
That means a 10ml bottle, a 10ml nicotine shot, a 60ml bottle or a 100ml shortfill will all be affected according to the total volume of liquid they contain.
The government has confirmed that the duty will apply to all vaping liquid, including nicotine-free liquid and liquids intended to be vaporised, including applicable CBD e-liquids.
And because VAT is also charged on the price including the new duty, as well as the possibility of increased manufacturing, wholesale, distribution and card-processing costs, the real increase at the till and online will likely be greater than £2.64 per 10ml.
Why are we talking about this now?
Although the new tax officially starts on 1st October 2026, there is a transitional period for stock that is already in the supply chain.
Retailers can continue selling eligible unstamped stock that was produced or imported before 1st October 2026 until 31st March 2027.
This is why you may see manufacturers and wholesalers setting different ordering cut-offs over the coming months.
Some manufacturers are also making decisions now about which products they will continue producing under the new tax system.
For customers, this creates an important issue:
If your favourite flavour is discontinued, or a manufacturer stops producing it, once our remaining stock is gone, it may never come back.
So if there is a particular flavour you really don’t want to lose, now is the time to tell us.
The sooner you email us or pop into our store to let us know what products you may require in larger-than-usual quantities, and roughly how many you may want between now and the end of March, the more we can try to plan our stock accordingly.
Where possible, we may also be able to arrange additional stock to be paid for in advance and collected or purchased at a later date, subject to availability and our agreed arrangements. However, please be aware that until stock is specifically allocated to you, there is a risk that other customers may purchase some or all of it before the end of March.
Some people are already panic buying, whilst others don’t yet even know how significantly this new tax will raise the prices of their e-liquids.
10ml E-Liquid
Let’s look at what the new duty could mean in real terms.
At Vapour Days, imagine a 10ml bottle currently selling for £3.99.
The new duty is £2.20 ex VAT per 10ml.
Because VAT is currently 20%, the £2.20 duty itself could represent approximately £2.64 of additional retail cost once VAT is accounted for.
So, ignoring any other changes in manufacturing, distribution, packaging or card-processing costs:
£3.99 + £2.64 = approximately £6.63
That means a bottle currently costing £3.99 could potentially end up around £6.60–£7.00.
This is an illustration, not a guaranteed future selling price.
What about 3 for £10?
The same principle applies to multi-buy offers.
If three 10ml bottles currently cost £10, the additional duty and VAT would be approximately:
Current price: £10.00
Additional duty: £6.60
VAT on the additional duty: £1.32
Approximate new total: £17.92
So three bottles that currently cost £10 could potentially be around £17.90 after the duty is fully reflected.
Whether multi-buy offers continue, and at what price, will depend on manufacturer costs, wholesale prices and other expenses at the time.
Nicotine Salt 10ml Bottles
Nicotine salt e-liquids are not exempt from the new duty.
The important thing to understand is that the tax isn’t based on nicotine strength.
A 10ml bottle of 0mg, 5mg, 10mg, 18mg or 20mg liquid is still subject to the same £2.20 Vaping Products Duty per 10ml.
So, for example, if a 10ml nic salt currently costs £3.99, the same basic calculation applies:
£3.99 current price → approximately £6.63 after the £2.20 duty plus VAT
Again, the actual shelf price could be higher or lower depending on what happens to the manufacturer’s costs and our wholesale costs.
60ml Nicotine Salts / Big Salts
This is where the increase becomes particularly noticeable.
Let’s take a 60ml bottle currently priced at £9.99 as an example.
A 60ml bottle contains six lots of 10ml.
At £2.20 per 10ml, the new duty would therefore be:
6 × £2.20 = £13.20 duty ex VAT
With VAT accounted for, that represents approximately £15.84 of additional retail cost.
Using today’s £9.99 selling price as the starting point:
£9.99 + £15.84 = approximately £25.83
So a 60ml bottle currently selling for £9.99 could potentially end up around £25–£27.
That’s an enormous increase, and it demonstrates why we’re encouraging customers who regularly use particular liquids to think ahead.
100ml Shortfills – Nicotine Free
The new duty also applies to nicotine-free shortfills.
It doesn’t matter that a bottle contains no nicotine.
If it contains 100ml of liquid, the duty calculation is:
100ml × £2.20 = £22.00 duty
Once VAT is included, that is approximately £26.40 added to the retail price.
So, for illustration:
A £14.99 100ml shortfill could potentially become around £41.39.
That figure assumes the underlying product price remains exactly the same and only the new duty and VAT are added.
In reality, the final price could be different because manufacturers, wholesalers and retailers may also face additional costs.
120ml Shortfills With 2 Nicotine Shots
This is another area where the increase could be significant.
A typical 120ml finished product consists of:
100ml of e-liquid
2 × 10ml nicotine shots
120ml total liquid
For Vaping Products Duty purposes, it is the total volume of vaping liquid that matters.
That means 120ml is:
12 × 10ml
At £2.20 per 10ml:
12 × £2.20 = £26.40 duty
Once VAT is accounted for, that’s approximately £31.68 added to the retail price.
So, as an illustration, if a 120ml finished product currently costs £17.99:
£17.99 + £31.68 = approximately £49.67
Again, this is not a guaranteed future selling price. It is an illustration of the effect of the government duty and VAT alone.
What about prefilled pods and reusable pod kits?
The new duty also applies to the e-liquid contained in prefilled pods and cartridges, including pods designed for reusable vape devices.
This is important because the new duty is based on the volume of vaping liquid, rather than simply the type or price of the product.
For example, a typical prefilled pod containing 2ml of e-liquid would attract:
2ml × £2.20 per 10ml = 44p duty ex VAT
Once VAT is accounted for, that is approximately 53p of additional retail cost from the duty itself.
So, purely as an illustration, a prefilled pod currently selling for £6.99 could potentially become around:
£6.99 + £0.53 = approximately £7.52
The actual final selling price could be different depending on changes to wholesale prices, manufacturing, distribution and other costs.
The same principle applies to a reusable pod kit supplied with a prefilled pod.
The reusable hardware itself isn’t subject to £2.20-per-10ml Vaping Products Duty. The duty applies to the vaping liquid contained within the pod or cartridge.
So, if a £12.99 reusable kit includes one 2ml prefilled pod, the direct effect of the duty and VAT could be approximately 53p:
£12.99 + £0.53 = approximately £13.52
If a kit contains two 2ml prefilled pods, the calculation would instead be based on 4ml of liquid, giving approximately £1.06 including VAT in additional duty-related retail cost.
This means that prefilled pods and reusable pod kits are affected by the new duty, but generally by much less in absolute terms than larger bottles of e-liquid, simply because they contain considerably less liquid.
For example:
| Product | Liquid volume | Duty ex VAT | Approx. duty + VAT |
|---|---|---|---|
| 2ml prefilled pod | 2ml | £0.44 | ~£0.53 |
| 2 × 2ml prefilled pods | 4ml | £0.88 | ~£1.06 |
| 10ml bottle | 10ml | £2.20 | ~£2.64 |
| 60ml bottle | 60ml | £13.20 | ~£15.84 |
| 100ml bottle | 100ml | £22.00 | ~£26.40 |
These calculations show the direct effect of the new duty and VAT only. They are not guaranteed future retail prices.
It is also worth remembering that the final price of a prefilled pod or kit could still change by more or less than these figures depending on what happens to the manufacturer’s and wholesaler’s prices and other costs.
In other words, a £6.99 2ml pod isn’t suddenly facing £2.64 of duty. The £2.64 figure applies to 10ml of vaping liquid. A 2ml pod contains one-fifth of that amount, so the duty is one-fifth as well.
Why could the final prices be even higher?
The figures above are deliberately intended to show the direct effect of the new government duty and VAT.
They don’t include any possible increases in:
- Manufacturing costs
- Ingredients and flavourings
- Bottles and packaging
- Labels and duty stamps
- Distribution and delivery
- Wholesale prices
- Import costs
- Energy and production costs
- Card transaction fees
- Other business costs
If these costs increase as manufacturers and suppliers adapt to the new system, those increases may also eventually find their way into the price customers pay.
That’s why we don’t want to promise exact future prices today.
The £2.20 per 10ml duty is guaranteed under the current legislation. The final retail price isn’t.
Why are some manufacturers stopping products?
This is another important reason to plan ahead.
The new tax represents a substantial additional cost on e-liquid, particularly for larger bottles.
Some manufacturers are therefore reviewing their ranges and deciding which flavours and products remain commercially viable.
Some are already setting cut-off dates for production or orders before the new duty comes into effect.
This means that a flavour you regularly buy may not necessarily be available indefinitely.
We will do everything we reasonably can to keep popular products available, but we cannot guarantee that every manufacturer will continue making every flavour.
If you have a favourite flavour…
If there’s a particular e-liquid that you buy regularly and would be particularly disappointed to lose, please let us know by emailing sales@vapourdays.co.uk
If there is additional demand for particular flavours or products before the new duty fully feeds through the supply chain, it may help us understand which products our customers most want us to prioritise.
However, please understand that we cannot guarantee unlimited quantities or stock up indefinitely.
Should I buy more than I normally would?
That’s entirely up to you.
We’re not suggesting that everyone needs to panic-buy e-liquid.
However, if you have a particular favourite flavour or product that you use regularly, it is worth considering the fact that:
1st October 2026 – Vaping Products Duty begins
31st March 2027 – Transitional period for eligible existing unstamped stock ends
1st April 2027 – New duty-stamped regime fully applies to vaping products outside duty suspension
The earlier you identify products you don’t want to lose, and let us know if your expected demand is likely to be higher than usual, the more chance there is of us being able to plan around availability.
The important numbers at a glance
| Product | Current example | Approximate price after duty + VAT* |
|---|---|---|
| 2ml disposable | £4.99 | ~£5.52 |
| 2ml prefilled pod | £6.99 | ~£7.52 |
| 10ml bottle | £3.99 | ~£6.63 |
| 3 × 10ml | £10.00 | ~£17.92 |
| 60ml bottle | £9.99 | ~£25.83 |
| 100ml shortfill | £14.99* | ~£41.39 |
| 120ml finished liquid | £17.99* | ~£49.67 |
*The £14.99 and £17.99 starting prices are illustrative examples. Your actual current product price will determine the eventual calculation.
For the 2ml disposable and 2ml prefilled pod examples, the calculation assumes 2ml of chargeable vaping liquid. The approximately 53p increase represents the £0.44 duty plus VAT on that duty.
These figures do not include any potential increases in manufacturing, wholesale, distribution, packaging, card-processing or other costs, so the eventual retail prices could be higher.
These figures are not guaranteed future Vapour Days UK prices. They are intended to demonstrate the potential effect of the new £2.20-per-10ml duty and the VAT charged on the increased price.
We’ll keep you informed
We know this is a significant change for people who vape, and we want to be as transparent as possible about what’s happening.
The new Vaping Products Duty isn’t something Vapour Days UK has introduced, and it isn’t something individual vape shops can choose to avoid. It will affect every retailer across the UK, and therefore every individual who currently vapes.
The government has set the duty at £2.20 per 10ml, and it applies regardless of nicotine strength and whether the liquid contains nicotine at all.
We’ll continue to look for the best prices and value we can.
In the meantime, if you have a favourite flavour that you really don’t want to lose, don’t leave it until the last minute to ask us about it.
The sooner you let us know of any above-average purchase you are likely to make prior to 31st March, the more likely we are to be able to plan ahead and try to ensure that stock is available for you for as long as possible.
Vapour Days UK – keeping you informed as the vaping industry changes.