From 1 October 2026, the UK Government charges a new excise duty, Vaping Products Duty, on vaping liquid. Here is what it means when you shop with us.
How much is the duty?
The duty depends on the amount of liquid in the product, including liquid in prefilled pods and kits.
| Liquid amount | Vape Duty (plus VAT) |
|---|---|
| 2ml | £0.44 |
| 10ml | £2.20 |
| 50ml | £11.00 |
| 100ml | £22.00 |
All duty amounts are plus VAT. A pack of two 2ml prefilled pods holds 4ml of liquid, so the duty is £0.88.
Which products does it apply to?
- Charged: e-liquids (nicotine or nicotine-free), nicotine shots and liquid in prefilled pods and kits.
- Not charged: vape devices and batteries, empty pods and tanks, coils, and nicotine pouches.
Why might you see two prices for the same product?
Stock made or imported before 1 October 2026 can still be sold until 31 March 2027. For a while, the same product may be available as older stock and as newer duty-paid stock, at different prices. Prices of duty-paid products include the duty. Older stock is available while it lasts, and we can't guarantee how long.
Key dates
| Date | What happens |
|---|---|
| 1 October 2026 | Vaping Products Duty starts. Duty-paid stock begins to arrive, and older stock can be sold while it lasts. |
| 31 March 2027 | The transition period ends. After this, all vaping liquid we sell will be duty-paid. |
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. Rules in Northern Ireland can differ. Please see the official GOV.UK guidance.
Questions?
If you aren't sure whether duty applies to something, or why a price has changed, contact us in store or through our contact page.
This page is a general guide and not tax advice. Information is based on UK Government rules at the time of writing. Our products are for adults aged 18 and over.