Understanding the UK vape tax rules coming in 2026 can feel confusing, especially when you’re trying to work out what the changes actually mean for you. The Government has confirmed that a new Vaping Products Duty will apply from 1 October 2026, and every liquid made for vaping, including nicotine-free options, will fall under this system.
This guide explains what the vape tax 2026 covers, why it’s being introduced, and how it may affect the products you use daily. You’ll find clear examples, price-impact breakdowns, and practical information to help you stay informed and make confident choices as the UK moves toward the new duty.
The Vaping Products Duty is a new UK tax on liquids used in vape devices. The full legal framework is published on GOV.UK in HMRC’s guidance for vaping products duty. The duty begins on 1 October 2026, and from that date all taxable vape liquids must follow the new rules.
The duty is calculated using two factors:
The nicotine band the liquid falls into, and
The total millilitres inside the product.
This system applies to bottled liquids, prefilled pods, cartridges, and any legally sold disposable-style formats. The bands determine the rate per ml, but the calculation method remains the same across all formats.
A significant part of the policy is its broad definition of “vape liquid.” HMRC states that the duty applies to any finished liquid formulated for vaporisation. That includes nicotine salts, freebase e-liquids, shortfills, and 0 mg liquids. Even nicotine-free liquids are included because the duty is based on intended use, not nicotine content. If a liquid is designed for use in a vape device, it falls within the duty system from October 2026.
The UK vape tax rules begins on 1 October 2026, and that date marks the point at which all vape liquids must comply with the new duty rules. Products placed on the market before this deadline must also be cleared through compliant channels, as retailers will be required to follow HMRC’s structure from the moment the duty takes effect. You should expect to see changes in product labelling and duty stamps around this time as the industry transitions to the new system.
In practice, the duty applies to the liquids you already see across the vape market. That includes standard 10 ml bottles, shortfills, nicotine salt e-liquids, the liquid in prefilled pods, and any remaining legal disposable-style devices. If you buy it to fill or power a vape, it will be subject to the duty system.
Nicotine-free liquids are included because the law focuses on what the liquid is used for, not just what is in it. If a bottle or pod is sold for vaping, it falls into one of the duty bands, even at 0 mg. This avoids gaps where some vape liquids would be taxed and others would not.
The UK has introduced a new vape liquid tax as part of a broader plan to regulate how vape products are priced and controlled from 2026. Government departments have linked the duty to reducing youth access, creating a clearer tax category for vape liquids, and ensuring the sector contributes to public revenue. Public health organisations, including ASH, also outline why the vape tax is being introduced when discussing the policy background.
Youth vaping is one of the main reasons given for the change. Ministers have stated that increasing the cost of liquids may help reduce the appeal of certain products to those who should not be using them. For adults who buy vape liquids legally, the policy functions as a pricing mechanism tied to nicotine strength and bottle size.
Another aim is to place vape liquids inside a structured duty category. These products previously sat outside the established tobacco duty framework, and the new system creates consistent rates based on nicotine bands. This provides HMRC with a unified way to tax all vape liquids, regardless of the format or flavour.
Government statements link the duty to rising youth vaping rates and the need for tighter controls on products that may appeal to underage users. The tax is described as one element within a broader public health strategy.
The duty reflects the scale of vaping within the UK economy and creates a dedicated tax structure for vape liquids. It also aligns these products with established systems used for other regulated nicotine categories.
The vape duty is built around three nicotine strength bands, each with its own rate per 10 ml. Every bottled liquid, pod, cartridge, or compliant refill container is placed into one of these bands based on its nicotine content. Higher-strength liquids fall into higher-duty brackets, but the way duty is calculated stays the same for all products regardless of format or brand. The table below follows the structure used in Government documentation, although the exact figures may change once the final legislation is confirmed.
The table is illustrative and reflects the structure used in Government documentation. Exact numbers may be updated when final legislation is published.
| Nicotine Band | Strength Category | Duty Rate (Per 10 ml) |
|---|---|---|
| Zero Nicotine | 0mg Nicotine-free liquids | £1.00 per 10 ml |
| Low Nicotine | Under mid-strength threshold | £2.00 per 10 ml |
| High Nicotine | Strongest nicotine band (e.g., 20mg nic salt) | £3.00 per 10 ml |
Nicotine strength decides the band a product enters. Zero-nicotine liquids sit at the lowest rate, low-nicotine blends fall into the middle band, and the strongest e-liquids sit at the top. This tiered system means higher-strength liquids attract higher duty, but the formula itself is straightforward:
tax = (duty rate ÷ 10) × millilitres
Once the new system begins, retailers will build the correct duty into shelf prices automatically. The price displayed for any vape liquid already includes the duty for its band and volume, so customers don’t need to calculate anything at checkout.
Different products will be affected differently once the duty begins, as they contain varying amounts of liquid and strengths. This section explains how the duty applies across standard formats so you can understand how each type may change under the new structure.
Single-use disposable vapes were banned in the UK from 1st June 2025, but some remaining stock is still being sold during the transition period. Any disposable device that continues to be legally available contains 2 ml of 20 mg nic salt, which places it in the highest nicotine band under the vape tax structure. Because disposables are sold as fully assembled units, the entire duty for the liquid inside them is built into the price you see on the shelf.
If you have used disposables in the past or still rely on remaining stock, this is the category where the new duty would create the most noticeable change. The fixed liquid volume and high nicotine strength mean the banded rate applies at its highest level.
Multi-chamber devices and high-capacity formats still comply with UK rules because each chamber contains 2ml or less, but the total liquid used over multiple pods can be much higher. Under the new system, the duty applies to the liquid itself, not the device's layout. Whether the flavour is switched or stored in separate pods, the duty is based on the total filled volume. If you use big-puff devices regularly, costs will reflect the liquid you go through, not the hardware.
Prefilled pods contain a set amount of liquid, usually 2 ml, and many come in high-nicotine strengths. Each pod will attract duty according to its nicotine band and volume. If you use pod systems with strong nic salt refills, you may notice the duty more because each pod carries its own liquid allowance. Lower-strength pods will still be taxed, but at a different band.
Nicotine salts are commonly sold in 10ml bottles at 20mg, which puts them in the highest band. Because these bottles contain more liquid than a single disposable or pod, the duty will likely be more visible across the whole 10ml. If you prefer stronger nic salts, this category is where you may see the most apparent difference.
Low-nicotine freebase liquids fall into a lower duty band, and that band carries a smaller rate. If you vape at lower strengths, the effect of the duty will be more negligible because the band itself is lower. The volume still matters, but the rate applied per millilitre is not the same as the high-nic band.
Shortfills contain more liquid than standard bottles, and even though many shortfills contain 0mg, they are still taxed. The duty applies to any liquid made for vaping, so larger bottles will attract more duty because they hold more millilitres. If you buy shortfills because you prefer mixing your own strength, the duty will apply to the whole bottle before the nic shot is added.
Zero-nicotine liquids sit in the lowest duty band, but they are still included because the duty covers any liquid formulated for vaporisation. The lower band means the rate is smaller, but the tax still applies to the volume inside the bottle or pod.
Refillable kits don’t change how the duty works, but they give you more control over the liquid you buy. Because the duty is linked to liquid, not devices, your costs depend on the nicotine band and bottle size you choose. If you use refillables, you can decide which strengths and volumes you buy, which may make it easier to manage how the duty affects you.
The financial impact of the new duty varies depending on the strength and volume of the liquid you use. Some groups will experience greater changes because their liquids sit in higher bands, while others will be affected less because of the lower rates applied to their preferred strengths.
You’ll see the most significant impact if you use high-strength liquids, as these fall into the highest duty band. This includes 20 mg nic salt bottles, strong prefilled pods, and any refills positioned at the upper end of the nicotine scale.
Users of high-strength pod systems may feel the change more, as each 2ml pod carries a higher rate of duty. Anyone still using remaining high-nicotine disposable formats during the transition period would also face a larger increase, as these strengths sit at the top of the duty structure.
If you choose low- or zero-nicotine liquids, the duty is lower because they fall into lower bands. The calculation still applies, but the rate per millilitre is less than the amount charged on stronger liquids.
Refillable kit users who prefer lower strengths may notice fewer changes, as they can choose the band and bottle size that suits their use. Zero-nicotine liquids are still included in the duty system, but the cost impact is lower than for high-strength categories.
The UK vape tax introduces a new cost structure for every vaping liquid. You can manage the financial impact of the new duty by understanding how each liquid format interacts with the tax bands. These four practical approaches can help you stay in control of your spending while staying within the rules.
Refillable kits give you more control over the liquid you buy. Because the duty is linked to bottle size and nicotine band, choosing liquids separately from the device allows you to pick the volumes and strengths that suit your needs. Over time, this flexibility can make your spending easier to manage compared with formats that include a fixed amount of high-strength liquid per unit.
Liquids in the lower nicotine bands attract a more minor duty charge. If you already use lower strengths, the tax impact may be reduced because the rate per millilitre is lower. This is purely an economic observation, not a suggestion to change your nicotine use.
Shortfills usually offer more millilitres for each purchase, so the duty built into the price will be higher than for a single 10 ml bottle. When you compare options, it can help to look at the total cost per ml rather than just the headline bottle price.
Once the duty begins, retailers must include the tax in their pricing. Buying from compliant sellers ensures the correct duty is applied and avoids the risks associated with unregulated products. Planning your purchases in line with your preferred strengths and bottle sizes can help you stay in control of costs as the new system takes effect.
The vape tax in the UK increases the cost of vape liquids, but even with the new duty, the overall economic difference between vaping and smoking remains significant. Cigarettes already carry some of the highest duties in the UK, and a typical pack of 20 can exceed £13–£15 depending on the retailer. The Government’s own duty figures show that tobacco attracts far higher tax levels per unit than vape liquid.
Because the vaping duty is charged per millilitre, the total cost depends on the strength and size of the liquid you buy. Although the tax increases the price of vaping, it does not reach the level of the tobacco duty applied to cigarettes. This means that, in most practical scenarios, vaping remains the lower-cost option from a purely financial standpoint.
A pack of 20 cigarettes carries multiple layers of duty, including tobacco tax and VAT, which push the retail price into the mid-teens for most brands. By contrast, vape liquids attract duty only on the liquid volume and nicotine band. Even after 2026, purchasing vape liquid generally results in a lower total spend than buying cigarettes.
Tobacco is taxed at a far higher rate because it falls under long-standing duty categories designed for combustible products. The vape tax uses a smaller, volume-based system, which keeps the duty on liquids lower than that on cigarette packs.
The UK vape tax introduces a structured duty on vape liquids, and similar systems already exist in other regions. Looking at how different countries tax vaping helps show where the UK sits in relation to international approaches. The UK model uses a per-millilitre duty with nicotine bands, which places it in the middle range globally, higher than some EU countries but lower than the most expensive US states.
EU countries use a mix of tax systems, with some applying flat-per-millilitre charges and others adding percentage-based levies. Nations such as France and Germany already tax nicotine liquids, though the rates vary widely. In several cases, EU duties on high-strength liquids are lower than the UK’s planned upper band, while taxes on zero-nicotine liquids can be similar or higher depending on the country.
Guernsey and the Channel Islands have discussed adopting their own vape duties, which may follow UK-style banding but could differ in rate level.
The US does not use a single national vape tax. Instead, each state sets its own system, with approaches ranging from per-millilitre duties to percentage taxes based on wholesale price. Some states impose rates far higher than the UK’s planned structure, especially for higher-strength liquids, while others have minimal or no vape-specific taxes.
In comparison, the UK’s banded system is more consistent and sits between the lowest and highest international rates.
The UK vape tax introduces a new system that requires every taxable vape liquid to carry official duty stamps and updated packaging. These changes are designed to help customers identify products that meet HMRC rules once the duty begins. Duty stamps and compliant packaging will appear across liquids in bottles, pods, cartridges, and disposable-style formats that remain legally on sale.
Duty stamps are official HMRC markings that show the correct tax has been applied to the liquid inside a product. They may appear as printed labels, secure markings, or digital identifiers, depending on the format. Their purpose is to make it easy for you to see that the duty has been paid before the product reaches the shelf. Any liquid subject to the duty must have a valid stamp.
From 2026, packaging will include clearer information about liquid volume, nicotine strength, and the presence of a duty stamp. These elements help confirm that the product follows the new rules. You may also see updated layouts or security features designed to prevent tampering or mislabelling.
Buying from compliant retailers ensures that every product you receive has the correct duty stamp and meets UK regulations. Stores like Vape and Go follow HMRC and TPD requirements, giving you confidence that the liquids you buy are lawful, accurately labelled, and tax-compliant.
The UK vape tax will introduce new duty stamps and updated labelling for all taxable vape liquids. From 2026, any liquid sold through Vape and Go will follow these rules, alongside the TPD and age-verification standards the store already meets. The duty applies only to the liquid inside a product, and Vape and Go will ensure every item listed is lawful, clearly labelled, and compliant with HMRC requirements.
Vape and Go will continue to supply only lawful, correctly labelled products for adult customers. This includes stocking liquids that meet HMRC duty-stamp requirements, displaying accurate nicotine strengths, and ensuring that every item listed has passed through regulated supply chains. The aim is to give you clear information and a straightforward experience, without uncertainty about whether a product meets UK rules.
When the new duty begins, you can expect updated product pages showing clearer volume and strength information, along with packaging that includes HMRC-approved duty stamps. Prices will reflect the new duty bands, but the ordering process stays the same: verified, compliant, and focused on serving adults who want transparent, regulation-aligned options.
Below you’ll find clear answers to the most common questions people have about the new vape tax and what it means for you.
The vape tax is a new duty on vape liquids. It covers nicotine and nicotine-free juice in bottles, pods, cartridges, and any remaining legal disposable-style formats. The amount charged depends on the nicotine band and the product's volume.
The duty begins on 1 October 2026. From that date, every taxable vape liquid sold in the UK must follow HMRC’s new structure, carry the correct duty stamp, and meet updated packaging and labelling rules.
The duty is charged per 10 ml and increases with nicotine strength. The planned structure includes a band for nicotine-free liquids, a band for low-nicotine liquids, and a higher band for stronger nicotine levels. Each band has its own set rate.
Any remaining legally sold disposable-style formats contain fixed high-strength liquid, placing them in the upper duty band. Because the duty applies to the liquid inside each device, these formats are likely to reflect higher charges once the system begins.
Yes. Shortfills are included in the new duty. Because they contain more liquid than a standard 10 ml bottle, the total duty wrapped into the price will usually be higher, even when they are sold as 0 mg.
Yes. Nicotine-free liquids fall into the lowest duty band, so they carry a smaller charge but are still included. Any bottled or prefilled liquid sold for vaping is brought into the same duty system.
Yes. Each pod contains a set volume of liquid that falls into one of the duty bands. The duty on that liquid must be applied before the product is sold.
No. The duty applies only to vape liquid. Devices, kits, coils, chargers, and other hardware are not taxed under this system unless they contain prefilled liquid.
Government sources link the duty to youth-vaping concerns, the need for a structured tax system, and the expectation that vape liquids contribute to public revenue. Public bodies also discuss how the duty fits into broader regulatory plans.
Cigarettes carry far higher duty than vape liquids, including the new rates coming in 2026. While the vape tax raises costs, vaping generally remains the lower-cost option from an economic perspective.
Yes. HMRC requires duty stamps on taxable vape liquids. These stamps confirm the correct duty has been paid and help you identify compliant products when shopping.
The decision is personal, but the duty will apply to taxable liquids from 1 October 2026. Understanding the nicotine band and bottle sizes you use can help you plan your purchases ahead of the change.
Salman Essap is the founder and CEO of Vape and Go, a leading online retailer of high-quality vaping products and accessories. Alongside his crucial involvement in the company, he is passionate about vaping and is committed to helping others switch from harmful tobacco products to safer alternatives. Salman is an expert in the vaping industry and has extensive knowledge of the latest trends, technologies, and innovations.
Understanding the UK vape tax rules coming in 2026 can feel confusing, especially when you’re trying to work out what the changes actually mean for you. The Government has confirmed that a new Vaping Products Duty will apply from 1 October 2026, and every liquid made for vaping, including nicotine-free options, will fall under this system.
This guide explains what the vape tax 2026 covers, why it’s being introduced, and how it may affect the products you use daily. You’ll find clear examples, price-impact breakdowns, and practical information to help you stay informed and make confident choices as the UK moves toward the new duty.
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