UK Vape Tax Explained: What £2.20 per 10ml Costs You, and Whether Shortfills Still Make Sense
Vaping Products Duty came into force on 1 October 2026. It is the first time e-liquid has ever been taxed as an excise product in the UK, and it changes the price of almost every e-liquid we sell.
This page explains what the duty is, exactly how much it adds to each bottle size, why some products on our shelves are still at the old price, and whether shortfills are still the cheaper way to vape now the tax has landed. No spin, just the arithmetic.
What the UK vape tax actually is
Vaping Products Duty is a flat excise duty of £2.20 per 10ml of vaping liquid, charged from 1 October 2026.
Three things about it catch most people out:
It is charged per millilitre, not per bottle. A 100ml bottle carries ten times the duty of a 10ml bottle. There is no cap and no sliding scale.
It applies to nicotine-free liquid too. HMRC's wording is “all vaping liquids (nicotine and non-nicotine)”. A 0mg shortfill is taxed at exactly the same rate as a 20mg nic salt. This is the single most misunderstood part of the duty, and it is the reason shortfills are affected far more than people expected.
It is not the same as the flavour or disposables rules. Vaping Products Duty is a tax. It sits alongside the separate legislation covered in our guide to life after the disposable vape ban, and it does not ban anything.
Retailers like us do not register for the duty — manufacturers, importers and warehousekeepers do, and the cost reaches the shelf through the wholesale price.
What it adds to a bottle
Duty is charged before VAT, and VAT is then charged on the duty-inclusive price. So the real effect at the till is £2.20 duty plus 44p VAT on that duty = £2.64 per 10ml, or 26.4p per millilitre.
| Format | Duty | Duty + VAT on duty | Added at checkout |
|---|---|---|---|
| 10ml nic salt or freebase | £2.20 | £2.64 | +£2.64 |
| 10ml nic shot | £2.20 | £2.64 | +£2.64 |
| 100ml shortfill | £22.00 | £26.40 | +£26.40 |
| 200ml shortfill | £44.00 | £52.80 | +£52.80 |
| 2ml prefilled pod | £0.44 | £0.53 | +53p |
That 100ml row is not a typo. A nicotine-free shortfill that sold for £5.99 carries £22.00 of duty — more than three times the old retail price of the product.
So are shortfills still worth buying?
Yes — but for different reasons than before, and the gap has narrowed a long way. (If you are new to the format, start with our honest buyer's guide to shortfills.)
Here is the comparison, using our own pre-duty shelf prices as the starting point:
| Product | Was | Per ml | Post-duty | Per ml | Increase |
|---|---|---|---|---|---|
| 10ml nic salt | £2.99 | 29.9p | £5.63 | 56.3p | +88% |
| 100ml shortfill (0mg) | £5.99 | 6.0p | £32.39 | 32.4p | +441% |
| 100ml premium shortfill | £8.99 | 9.0p | £35.39 | 35.4p | +294% |
| 200ml shortfill | £11.99 | 6.0p | £64.79 | 32.4p | +440% |
In percentage terms, shortfills are hammered. A 441% increase is brutal, and it is entirely because the liquid itself was cheap while the duty is flat.
In pence per millilitre, shortfills are still clearly cheaper. 32.4p against 56.3p. If you vape 100ml a month, that is roughly £24 a month difference — about £290 a year.
The reason both statements are true at once: the duty adds the same 26.4p to every millilitre regardless of what that millilitre used to cost. It does not scale with price. So cheap liquid looks like it has gone up enormously, while still being the cheaper liquid.
What has genuinely changed is the upfront ticket price. Paying £32 for a bottle that was £6 is a different psychological purchase, even when the per-ml maths favours it. If cash flow matters more to you than cost per ml, smaller bottles more often may suit you better now, even though they work out dearer.
One thing to watch: if you add nic shots to a shortfill, those are liquid too, and they carry their own £2.64 each. A 100ml shortfill plus two nic shots is 120ml of liquid and roughly £31.68 of duty and VAT in total. Factor that in before assuming the shortfill route wins for your setup — and if you are weighing formats, our explainer on nic salts vs freebase covers which suits which device.
Why some prices here have not changed yet
You may notice products on this site still at pre-duty prices. That is not an error, and it is not a loophole.
HMRC set a transitional period. Retailers can continue selling unstamped stock they already held until 31 March 2027. Any new stock a retailer buys from 1 October 2026 must carry a duty stamp and is priced accordingly.
What that means for you in practice:
- Stock bought in before 1 October is still being sold at the old price while it lasts — including the multibuys on our bundle deals page
- Once that stock runs out, replacements come in at duty-paid prices
- From 1 April 2027 every vaping product on sale in the UK must carry a valid duty stamp
So there is a genuine window — roughly six months from now — where some pre-duty stock is still on shelves across the UK. When it is gone, it is gone. We are not going to tell you to panic-buy, but if you have a flavour you rely on, that is the honest timeline.
What the duty stamp looks like
From 1 October 2026 duty stamps must be affixed to the retail packaging of vaping products produced in or imported into the UK. From 1 April 2027 everything held outside duty suspension must carry one.
A missing stamp after that date is a red flag. If you are buying from somewhere that is selling unstamped liquid in April 2027 or later, that product has not had duty paid on it, and that is a problem for the seller, not a bargain for you.
What is not taxed
The duty is on liquid only. It does not apply to:
Prefilled pods and prefilled devices do contain liquid, so duty applies to the millilitres inside them — about 53p on a 2ml TPD-limited pod.
What to do now
If you vape a lot, do the per-ml maths rather than reacting to the shelf price. Larger bottles still cost less per millilitre than small ones, even though the headline number is much bigger.
If you use nic shots, count them. They are liquid and they are taxed.
If you were considering moving from disposables to refillable, the case got stronger, not weaker. A 2ml prefilled pod carries 53p of duty on 2ml. Buying liquid in 100ml carries 26.4p per ml either way — but the liquid itself is far cheaper per ml than prefilled formats, and the device is a one-off cost that is not taxed at all. If you have never refilled before, our guide on how to fill a pod kit takes about two minutes to read.
Do not buy unstamped liquid after 31 March 2027. Whatever the price.
Frequently asked questions
When did the UK vape tax start?
1 October 2026.
How much is the UK vape tax?
£2.20 per 10ml of liquid, plus VAT on that duty — so £2.64 per 10ml at retail, or 26.4p per millilitre.
Do nicotine-free e-liquids get taxed?
Yes. HMRC applies the duty to all vaping liquids, nicotine and non-nicotine. A 0mg shortfill is taxed identically to a 20mg nic salt.
Does the vape tax apply to disposables and prefilled pods?
Yes, on the liquid they contain. A 2ml pod carries about 53p.
Are vape kits and coils taxed?
No. The duty is on liquid only.
Why are some shops still selling at the old prices?
Retailers may sell unstamped stock they already held until 31 March 2027 under HMRC's transitional arrangements. New stock bought from 1 October 2026 must be stamped and duty-paid.
Are shortfills still cheaper after the tax?
Per millilitre, yes — around 32p per ml against roughly 56p for a 10ml nic salt, based on typical pre-duty prices. But the percentage increase on shortfills is far larger, and the upfront cost of a 100ml bottle is now substantially higher.
Read next
- Best Shortfills UK 2026: An Honest Buyer's Guide
- Nic Salts vs Freebase E-Liquid: The Difference, Explained Simply
- Life After the Disposable Vape Ban: What UK Vapers Should Do in 2026
- Best Tobacco E-Liquids UK: A Serious Guide for Ex-Smokers
You must be 18 or over to purchase vaping products. These products contain nicotine, which is a highly addictive substance.
Prices and worked examples on this page are illustrative, based on our own pre-duty shelf prices and the duty rate published by HMRC. Actual prices vary by brand, supplier and stock. This page is general information about a tax change and is not financial or legal advice.
Sources: HM Revenue & Customs, Introduction of Vaping Products Duty from 1 October 2026; HMRC press release, HMRC says UK businesses should apply now for Vaping Products Duty.