Refillable vs Prefilled Pods: How the Vape Tax Could Change Your Costs

Both formats are subject to the same duty rate per millilitre, but the way you buy and replace your vaping liquid can make a significant difference to your overall costs. This guide looks at refillable vs prefilled pods cost after the tax comes into effect and where potential savings may be found. 

What Does the UK Vape Tax Charge — and Why Does It Matter for Pods?

The Vaping Products Duty (VPD) is an excise levy set at £2.20 per 10ml of vaping liquid, irrespective of the nicotine content. VAT is charged on top of the levy, thus making the actual increase per 10ml of vaping fluid at retail around £2.64. VPD is calculated according to the volume of vaping liquid, at a flat rate of 22p per ml.

The duty is format-neutral, meaning refillable and prefilled pods are treated the same way when it comes to the liquid they contain. The main difference lies in how that liquid is packaged and supplied, with prefilled systems incorporating the pod hardware into every purchase.

For a broader explanation of What the Vape Tax Means for UK Vapers, including how the new duty could affect different vaping products and buying costs, see our dedicated guide.

Standard 2ml prefilled pod 2ml £0.44 £0.53 Twin-pack 2ml pods 4ml £0.88 £1.06 10ml refill bottle 10ml £2.20 £2.64 12ml combo kit (2ml pod + 10ml refill) 12ml £2.64 £3.17 50ml shortfill 50ml £11.00 £13.20

*Illustrative figures only. These calculations assume the full VPD cost is passed on to the consumer and VAT is applied to the additional duty amount. Actual retail prices will vary.

Duty at £0.22 per ml; VAT at 20% applied to the duty component only.

At 22p per ml, a single 2ml pod incurs 44p in VPD, or approximately 53p including VAT on the duty. While that may seem relatively small per purchase, the additional cost can become more noticeable for people who use several pods each month.

What Prefilled Pods Will Actually Cost After October?

Prefilled pods bundle the cartridge, the liquid in a sealed, ready-to-use format. Products like the Hayati Pro Max Plus Pods, Lost Mary BM6000 Refill Pods, and IVG Pro 12 Pods follow this model. When the liquid has been used, the pod is replaced.

The per-pod duty charge is modest on its own. A single 2ml pod carries around 53p in combined duty and VAT. The issue is how often the pods are replaced. A moderate vaper consuming 2ml pods per day uses approximately 60ml of liquid per month. At 60ml per month, the VPD liability attributable to that volume is £13.20. If the full duty cost is passed through and VAT is charged on that additional amount, the illustrative VAT-inclusive impact would be £15.84.

This is where the overall cost of prefilled pods under the new tax can become more significant. Each replacement includes the liquid as well as the cost of the pod hardware and manufacturing. For light users, this bundled approach may remain convenient and cost-effective. For people with higher consumption, however, those recurring hardware costs can add up alongside the duty.

What Refillable Systems Will Cost After October?

Refillable pod kits separate the device from the e-liquid. Devices such as the Vaporesso XROS Pro, Vaporesso XROS 4, OXVA Xlim Pro 3 and OXVA Xlim Go are purchased separately, while e-liquid is bought in refill bottles. Pods or coils are then replaced periodically rather than with every liquid purchase.

The VPD rate on the liquid remains exactly the same. A refillable user consuming 60ml of e-liquid in a month would incur the same £13.20 in illustrative VPD and VAT as a prefilled-pod user consuming the same volume.

The potential difference comes from what is included in each purchase. With a refillable system, you're buying the e-liquid separately, rather than purchasing a new cartridge containing liquid every time. This can make refillable systems more economical for regular users, although the initial device cost and ongoing replacement pod or coil costs also need to be considered.

Other factors can affect the overall cost, including the price of e-liquid, how frequently pods or coils need replacing and any liquid wasted when changing flavours. The most economical option will therefore depend on individual usage and product prices.

Vape and Go, established in 2018 and based in Preston, Lancashire, stocks Vaporesso XROS and OXVA Xlim devices alongside a range of nic salt e-liquids and vape juices. Products are supplied in accordance with applicable UK requirements.

Comparing Monthly Costs Across Different Usage Levels

The VPD is fixed at 22p per ml, while the other costs can vary. The table below illustrates how the duty component changes at different monthly consumption levels and where the main cost drivers can differ between prefilled and refillable systems..

VPD at £0.22/ml; VAT on duty at 20%. Retail prices vary by product and are not included. Want to estimate the potential duty impact based on your own monthly consumption? Use our Vape Tax Calculator to calculate the VPD on different volumes.

For light users, the difference between the two formats may be relatively small, particularly once the upfront cost of a refillable device is taken into account. As consumption increases, however, the recurring cost of replacing prefilled pods can become more significant. With refillable systems, the hardware cost is spread over a longer period, while the user continues to pay VPD only on the volume of liquid purchased..

When Do Prefilled Pods Still Make Financial Sense?

Refillable systems will not be the best choice for everyone.

• Occasional users: Those consuming around 10–15ml per month may find that the simplicity of prefilled pods outweighs the potential savings from investing in a refillable device.
• New vapers: Anyone who is still working out their preferred device and typical consumption may benefit from starting with a prefilled system rather than buying hardware before knowing their long-term requirements.
• Frequent flavour changes: Prefilled pods make it easier to switch between flavours without having to empty or clean a refillable tank. For people who regularly change flavours, this convenience can be worth the additional cost

The cost of prefilled pods may therefore remain a reasonable trade-off for users who prioritise convenience, simplicity or flexibility. The introduction of VPD changes the overall cost calculation, but it doesn't make one format automatically cheaper for every user. 

The Transition Period: October 2026 to March 2027

Stock that entered the supply chain before 1 October 2026 is not retrospectively subject to VPD. During the transitional period, eligible pre-duty stock can be sold alongside newer duty-paid and duty-stamped products. As a result, the same product may be available at different prices depending on when the particular batch entered the supply chain and whether the new duty has been accounted for.

For a complete breakdown of the UK vape tax dates, including the VPD start date, transitional arrangements and duty-stamp deadline, see our full timeline.

From 1 April 2027, vaping products outside duty suspension that are required to carry a duty stamp must have the appropriate stamp attached before they can be sold or supplied.

If you're considering buying products you regularly use before the new duty takes effect, comparing current prices with the potential post-VPD cost can help you decide whether stocking up makes sense for your consumption.

FAQs - Refillable vs Prefilled Pods: How the Vape Tax Could Change Your Costs

Is The Vape Tax Different For Refillable Versus Prefilled Pods?

No. The duty is 22p per ml of liquid regardless of format. The difference in overall refillable vs prefilled pods cost comes from factors such as hardware, liquid pricing and replacement requirements rather than a different duty rate.

How Much More Will I Pay Each Month After October 2026?

It may be worth comparing the costs if you regularly use prefilled pods, particularly at higher consumption levels. However, the most suitable option depends on your current pod usage, e-liquid consumption, device costs and how frequently you replace pods or coils.

Should I Switch To A Refillable Kit Before The Tax Starts?

If you regularly use more than 30 to 40ml per month on prefilled pods, it may be worth comparing the total running cost of a refillable system with your current prefilled-pod spend.

Does the vape tax apply to nicotine-free liquid?

Yes. VPD is charged according to the volume of vaping liquid rather than its nicotine content. A 0mg e-liquid, nicotine-free shortfill and 20mg nic salt are therefore subject to the same £2.20 per 10ml duty rate.