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Tax-free e-liquids is a retail term commonly used to describe eligible pre-duty e-liquid stock sold before the new UK Vaping Products Duty is reflected in the pricing of future stock.
At EcoSmok, the term refers to eligible pre-duty stock and does not mean that customers are avoiding UK taxes.
The UK Vaping Products Duty comes into effect on 1 October 2026. The statutory rate is £2.20 per 10ml of vaping liquid.
The duty is £2.20 per 10ml, equivalent to 22p per millilitre.
Yes. The duty applies to vaping liquid whether or not it contains nicotine.
Yes. Nicotine salt liquids fall within the scope of vaping products where they meet the statutory definition of a vaping product. The duty is based on the volume of vaping liquid rather than nicotine strength.
Yes. A 10ml vaping liquid would be subject to £2.20 of Vaping Products Duty at the statutory rate once the duty applies.
Vaping liquids intended to be mixed before use can still fall within the definition of a vaping product. The UK legislation specifically addresses liquids that require mixing with another liquid before being vaporised.
A nicotine shot is a vaping liquid, and its treatment under the duty depends on the applicable UK rules and how the product is supplied and used. The legislation specifically states that a vaping liquid can remain within the definition even where a consumer must mix it with another substance before vaping.