From 1 October 2026, the UK Government charges a new tax on vaping liquid called Vaping Products Duty, or Vape Duty. Here is what it means for you, what the Government says it is for, and what we think of that.
What is changing?
Duty is charged at £0.22 per ml of vaping liquid, which is £2.20 plus VAT for a 10ml bottle. It applies to e-liquids with or without nicotine, nicotine shots, and the liquid in prefilled pods and kits. Vape devices, batteries, empty pods, tanks, coils and nicotine pouches are not charged.
The Government’s reasons
In its own published papers, the Government gives these aims for the duty:
- To reduce vaping among young people and non-smokers by making it less affordable.
- To raise money for public services such as the NHS and smoking initiatives.
- To keep the tax simple to run, with one flat rate.
- To make sure it does not make smoking more attractive, which is why tobacco duty has gone up too.
Our view
We don’t object to vaping being taxed in principle. We think this tax, at this level, is wrong, and here is why.
- The rate is too high. The trade body UKVIA told the Government it should be £1 per 10ml. The final rate is £2.20 per 10ml [1], more than double that [3]. The consultation (6 March to 29 May 2024, 114 responses) [2] did take place, but the industry’s main request on the rate was not taken up.
- It hits the people it says it wants to help. A flat tax on every bottle is paid by the adult smoker who has switched, just as much as by anyone the Government is worried about.
- It is also a money-raiser. The Government says one of its aims is to raise revenue.
- Higher prices can push people to sellers who don’t check ID. Legal, age-checked shops carry the extra cost and paperwork, such as duty stamps.
What about the health risks?
Smoking is the real killer. In England alone, an average of 61,439 deaths a year were attributed to smoking in 2022 to 2024 [7], and the World Health Organization puts the global figure at over 7 million a year [8].
By comparison, here is what the UK records show about deaths linked to vaping:
- A study of the main UK drug-death records (more than 42,000 deaths from 1997 to 2020) found two deaths associated with vaping products [5]. Both were men in prison, in 2017 and 2018, and both involved synthetic cannabinoids put into a vape, not nicotine e-liquid.
- The medicines regulator, the MHRA, has received reports of two possible fatal cases of vaping-related lung injury (known as EVALI) in the UK, up to January 2020 [6]. These were reports, and a link to vaping has not been proven.
- In the large US outbreak of EVALI in 2019, most patients reported using THC-containing products, including counterfeit branded cartridges, and vitamin E acetate was identified as a chemical of concern. A small share (13%) reported using only nicotine products, and investigators said the cause was still being studied [9].
So, to our knowledge, there is no confirmed UK death caused by correctly sourced, professionally made, regulated nicotine e-liquid. The confirmed deaths on record involve other substances, and the two possible lung-injury cases have not been proven to be caused by vaping. That is a good reason to buy from a legal, regulated shop, and a poor reason to make legal vaping more expensive.
The Government’s own advice is that vaping is less harmful than smoking and can help adult smokers quit. These are our opinions. You can read the Government’s reasoning yourself on GOV.UK: Introduction of Vaping Products Duty and New Vaping Products Duty comes into effect.
Check where you are buying from
Our view is that this duty will make illegal vape sellers more money, not less. Criminals don’t pay the duty, but they can charge as if they do. Before you buy, check where your vape and e-liquid is coming from, and ask whether it is legal, duty-paid and age-checked. If a price looks too good to be true, it probably is.
Buy local and buy British from a shop that pays its tax and checks ID, and don’t fund them.
Why might prices look different?
Stock made or imported before 1 October 2026 can still be sold until 31 March 2027. For a while you may see the same product as older stock and as newer duty-paid stock, at different prices. Older stock is available while it lasts, and we can’t guarantee how long. Prices of duty-paid products include the duty, and all duty amounts are plus VAT.
Travelling to Great Britain?
From 1 October 2026 you can bring up to 50ml of vaping liquid into Great Britain from abroad for personal use without paying UK tax or duty. If you bring more, you must declare all of it, not just the amount over 50ml.
For the full details, including a duty table and key dates, see our Vaping Products Duty guide. If you aren’t sure why a price has changed, ask in store or contact us.
This is a general guide and not tax advice. Our products are for adults aged 18 and over.
Sources
- Duty rate of £0.22 per ml (£2.20 per 10ml), start date 1 October 2026 and the Government’s stated aims: HMRC, Introduction of Vaping Products Duty from 1 October 2026 (published 26 November 2025), and HM Treasury, Vaping Products Duty consultation response.
- Consultation dates (6 March to 29 May 2024) and 114 responses: GOV.UK, Vaping Products Duty consultation.
- UKVIA’s proposal of £1.00 per 10ml: UK Vaping Industry Association, Vaping Products Duty consultation response (May 2024).
- Vaping Duty Stamps scheme and the duty coming into effect: GOV.UK, New Vaping Products Duty comes into effect.
- Two vaping-associated deaths among more than 42,000 records (1997 to 2020), both involving synthetic cannabinoids: Addiction journal, Drug-related deaths associated with vaping product use in the United Kingdom.
- Two possible fatal EVALI reports to January 2020, with causation not established, and the regulation of nicotine e-liquids since 2016: MHRA, E-cigarette use or vaping: reporting suspected adverse reactions, including lung injury.
- Average of 61,439 smoking-attributable deaths a year in England, 2022 to 2024: Office for Health Improvement and Disparities, Smoking profile: statistical commentary, July 2026.
- Global figure of over 7 million tobacco deaths a year: World Health Organization, tobacco fact sheet (who.int).
- US EVALI outbreak: CDC, Update: Demographic, Product, and Substance-Use Characteristics of Hospitalized Patients in a Nationwide Outbreak of EVALI, December 2019 (MMWR).