Best Shortfills to Stock Up Before the Vape Tax

The new duty takes effect on 1 October 2026, although eligible unstamped stock produced or imported before that date can continue to be sold during the transitional period until 31 March 2027. For regular shortfill users, that makes September an important point to review existing favourites and consider reasonable stock levels before the new duty comes into effect.

Why Shortfills Get Hit Harder Than Anything Else?

The Vaping Products Duty (VPD) is an excise duty calculated by volume. HMRC will charge a flat £2.20 per 10ml of vaping liquid from 1 October 2026, equivalent to 22p per ml. The duty applies regardless of nicotine content, so a 0mg bottle is subject to the same rate as a nicotine-containing bottle of the same volume. There is no lower rate for larger formats or different types of vaping liquid. Because VPD is calculated by the volume of liable vaping liquid, larger-volume products such as shortfills will incur a higher absolute duty charge.

For a broader explanation of what the vape tax means for UK vapers, including how the new duty could affect different vaping products, prices and buying decisions, see our dedicated guide.

The table below shows the vaping products duty payable on common vaping formats, with illustrative VAT-inclusive figures assuming the full duty cost is passed through to consumers.

If you want to calculate the potential VPD on a specific bottle size or combination of vaping products, you can use our Vape Tax Calculator to calculate the impact of duty before buying.

VPD figures are calculated using the confirmed HMRC duty rate. The VAT-inclusive figures are illustrative and assume the full duty cost is passed through to consumers. Final prices are set by individual retailers.

A prefilled pod user pays VPD based on the volume of vaping liquid contained in the pod, so smaller-volume products will incur a lower absolute duty charge per unit. A 100ml shortfill combined with two 10ml nic shots represents 120ml of vaping liquid, resulting in £26.40 of VPD across the products. Because the duty is calculated by volume, people who use larger quantities of vaping liquid will face a higher overall duty burden. The government has also announced tobacco duty changes from October 2026 alongside VPD, with the stated aim of maintaining the financial incentive for smokers to switch to vaping.

Less Time Left Than Most Vapers Think

VPD comes into effect on 1 October 2026. Stock purchased before this date will not be retrospectively subject to the new retail duty rate, making September an opportunity to purchase bottled products at current prices before the new duty takes effect. In the period between 1 October 2026 and 31 March 2027, retailers are entitled to sell duty-free stock together with new duty-stamped stock; in this period, the same type of bottles may be sold at different prices depending on whether retailers got their stock of bottles before or after 1 October 2026. From 1 April 2027, all vaping goods should have a Vaping Duty Stamp from HMRC. For a complete breakdown of the UK vape tax dates, including the key duty and transitional deadlines, see our full timeline.

The key consideration is knowing which shortfills to buy, rather than debating whether to buy at all.

The Best Shortfills to Stock Up On

The most practical approach is to stock more of what you already vape. Buying unfamiliar flavours to save a few pounds is how vapers end up with a shelf of bottles they cannot finish. The products below feature some of the best shortfills to stock up on from Vape and Go, each selected based on established customer demand.

Fruit Shortfills

Fruit flavours outsell every other shortfill category in the UK and suit the widest range of vapers. At Vape and Go, popular options include:

1. Wick Liquor Boulevard 100ml, a fruit punch and mixed berry blend that ships with free nic shots included
2. Ultimate Puff Chilled Blue Raspberry 100ml & Ultimate Puff Chilled Mango 100ml, both iced fruit profiles that work reliably across both sub-ohm tanks and 50/50 pod-compatible setups. 
3. The Ultimate Puff On Ice Apple and Mango 100ml, Ultimate Puff On Ice Blackcurrant 100ml, and Ultimate Puff On Ice Rainbow 100ml complete the ice fruit range for vapers who want a cooling finish with genuine fruit depth underneath.

For something lighter and more mixed in profile, the Pick iT Mix iT Fruit Salad 100ml and Six Licks Truth or Pear 100ml both offer broad, approachable blends that avoid flavour fatigue across extended daily use. Fruit shortfills are the lowest-risk pre-tax buy precisely because they are the profiles vapers reliably finish rather than leave half-used.

Ice and Menthol Shortfills

For vapers who enjoy a cooling flavour, menthol shortfills offer a refreshing option. Popular choices include:

1. Peeky Blenders Gambino Minty Menthol 100ml – a clean, spearmint-forward flavour that works well as an all-day vape.
2. Wick Liquor Boulevard Shattered 100ml – the iced counterpart to the original Boulevard, combining a mixed berry base with a sharp cooling finish.

Both are included with free nic shots at Vape and Go.

Dessert and Bakery Shortfills

For those who enjoy a layered vaping experience featuring custard, vanilla and bakery notes, dessert shortfills can offer plenty of depth and variety throughout the day. At Vape and Go, two options to consider are:

1. Donut King Deep Fried Donut 100ml – a rich bakery-inspired profile with a sweet, indulgent character.
2. Donut King Vanilla Custard 100ml – a creamy combination of smooth vanilla and custard flavours.

Sweet and Candy Shortfills

For vapers who enjoy bold candy-inspired flavours, Dr Frost Frosty Fizz Pink Soda 100ml combines fruity pink soda notes with a refreshing cooling finish, bridging the gap between sweet candy and icy fruit profiles.

The Ultimate Puff Sherbet Raspberry 100ml and Ultimate Puff Sherbet Rainbow 100ml offer vibrant sherbet candy flavours with a sharp, tangy finish, making them a good choice for vapers who prefer more intensity than sweetness.

Rounding out the candy selection are Peeky Blenders Bookies Favourite Blue Raspberry Slush 100ml and Vaping Products Duty policy document by HMRC, the levy is expected to generate revenues amounting to £135 million in the first year and around £550 million every year by 2030-31.

Opeium Bubblegum Gazillions 100ml, both offering distinctive, sweet-shop-inspired flavour profiles.

Tobacco and Beverage Shortfills

For former smokers who find fruit flavours too bright for all-day vaping, Signature Heisenberg 100ml offers a mixed berry and aniseed blend with a cooling menthol finish. Its flavour profile is less fruit-forward than a typical fruit shortfill, making it a suitable option for those looking for something more balanced.

For those who prefer drink-inspired flavours, Ultimate Puff Soda Original Cola 100ml delivers a clear, familiar cola taste without an overly sweet finish, making it a consistent choice for all-day vaping.

Which Bottle Size Makes More Sense Right Now?

The 100ml format will attract the highest overall VPD charge from 1 October 2026, but it also offers the lowest duty cost per millilitre. This value advantage will remain after the new duty comes into effect, although the difference is more significant while current pricing remains in place. For vapers considering the best shortfills to stock up on, 50ml bottles can provide a good balance, allowing for greater flavour variety without committing to a larger quantity of a single flavour.

One important point to consider is that nic shots are subject to their own duty charge. Each 10ml shot will attract £2.20 in VPD, plus VAT, from 1 October 2026. This means shortfill users may pay duty on both the base e-liquid and each nic shot added. Keeping nic shots separate from the unmixed e-liquid until you're ready to use them can also help preserve the liquid's quality, as mixing can accelerate oxidation and means the resulting mixture's shelf life should be considered from the point of mixing.

Vape and Go is a Lancashire-based online vape retailer, founded in 2018 and operated by LOVE VAPING LTD. The retailer stocks more than 568 shortfills across fruit, menthol, dessert, candy and beverage flavour profiles, with products sourced from authorised UK distributors. The full shortfill range is available at vapeandgo.co.uk, with free nic shots included with most 100ml bottles and same-day dispatch available until 8pm, seven days a week.

Shelf Life and Storage: The Basics

Sealed shortfill e-liquids typically have a shelf life of one to two years from the date of manufacture. Bottles purchased in September 2026 remain well within quality range through 2027 and potentially into 2028. For those considering the best shortfills to stock up on, storage space is likely to be a more practical consideration than expiry. A sensible approach is to buy enough to cover a few months of your usual consumption rather than filling every available cupboard.

As e-liquid ages, flavour quality and nicotine strength can gradually decline. Some colour change can also occur naturally through oxidation, particularly in nicotine-containing liquids. However, significant darkening, an unusual odour or other noticeable changes in appearance or consistency may indicate that the liquid is no longer suitable for use. Always check the manufacturer's guidance and the product's stated shelf life before vaping..

Practical storage tips:

• Keep sealed bottles in a cool, dark cupboard, away from direct sunlight and heat.
• Do not refrigerate cream or dessert shortfills unless the bottle can fully return to room temperature before use.
• Store nic shots separately from the unmixed base and only combine when ready to vape.
• Write the mixing date on every bottle once a shot is added.
• Keep all stock in original child-proof packaging, out of reach of children and pets.

FAQs - Best Shortfills to Stock Up Before the Vape Tax

Does the Vape Tax Apply To 0mg Shortfills?

Yes. The duty is £2.20 per 10ml regardless of nicotine content. A 0mg shortfill is subject to the same rate as a 20mg bottle.

How Much More Will A 100ml Shortfill Cost After October 2026?

The base bottle alone carries approximately £26.40 in added duty and VAT. Two nic shots for mixing add a further £5.28, bringing the total duty addition to around £31.68..

Can I Still Buy Pre-Tax Shortfills After 1 October?

Yes, potentially. During the transitional period until 31 March 2027, retailers may sell pre-duty stock alongside duty-stamped products, so the same bottle may appear at two different prices. From 1 April 2027, all stock on UK shelves must carry an HMRC Vaping Duty Stamp.

How Long Do Sealed Shortfills Stay Fresh In Storage?

One to two years from date of manufacture when stored correctly. Bottles bought now remain in good condition well into 2027 and potentially into 2028. Once a nic shot has been added, follow the manufacturer's storage and usage guidance for the best quality..

Do Nic Shots Get Taxed Separately From The Shortfill Base?

Yes. Each 10ml nic shot is subject to its own £2.20 duty charge plus VAT from October 2026. Shortfill vapers pay the duty on the base liquid and again on every shot added.