The Vaping Products Duty took effect on 1 October 2026 at a flat rate of £2.20 for every 10ml of vaping liquid, which works out at roughly £2.64 once VAT is added. It applies to every vaping liquid sold in the UK regardless of nicotine strength, including 0mg and shortfill liquids, and from the same date, a physical or digital duty stamp has been required on newly released stock as proof the correct duty has been paid.

A survey of around 3,500 vapers carried out by the UK Vaping Industry Association in the weeks before launch found that more than half were unaware the duty was coming at all, and nearly 60 percent did not realise it would also apply to liquid with no nicotine in it. The same survey put average weekly e-liquid use at roughly double HMRC's own planning estimate, which helps explain why the real cost of the duty has landed harder on some vapers than expected.

Because the charge is calculated per 10ml rather than per device, a kit that holds less liquid simply attracts less duty, whatever the puff count printed on the box. That single fact is now reshaping some of the best known ranges on the market.

Duty is charged once, early in the supply chain, but the increase it causes does not stop there. Ahsan Bawa, chief executive of IVG Group, has warned retailers that once a manufacturer, distributor, wholesaler and retailer each add their normal percentage margin on top of a higher base cost, the cumulative shelf price increase can end up far larger than the £2.20 duty itself. Some trade estimates published ahead of launch suggested certain lines could see list prices rise by well over 100 percent once every stage of markup was applied, though these remain industry projections rather than official figures.

Trade commentary has also predicted that retailers will simplify their ranges in response, cutting duplicate flavours and pack sizes to keep fewer, more efficient lines in stock. There is a real concern, echoed across several trade bodies, that a sharp price jump could tempt some shoppers toward unstamped or counterfeit stock being sold outside the regulated market, which carries its own safety and legal risks that our guide to spotting a fake or faulty vape sets out in more detail.

• Check the actual millilitre capacity printed on the pack, not just the advertised puff count, since a smaller fill means a shorter lasting kit even at the same price.
• Compare the cost per millilitre across similar products rather than the sticker price alone, especially when comparing a newly resized kit against an older stock listing.
• Look for the physical or digital duty stamp on any bottle or kit you buy after 1 October 2026. It is the clearest sign the correct duty has been paid and the product is legitimate.
• Consider a simple 10ml nicotine salt bottle or a multi pack rather than a single large capacity kit, since standard bottles are not subject to the same resizing seen in some disposable style ranges.
• Keep an eye on our best vape deals page for bundles and multi packs that help offset the price rise without compromising on what you actually receive.

For the fuller legal and duty picture, our UK Laws & Regulations page and our guide to the duty stamps scheme cover the detail behind the rate itself. If you are curious about the next change coming down the line, we have also covered the planned retail licensing scheme for vape shops, now expected from 2027.