If you are among those who are hearing the news about the new UK vape laws, and you are confused about whether these are rumours or reality. Get ready, vaping in the UK is about to change significantly. The government has confirmed a new Vape Tax UK, coming into effect from October 2026. The UK will introduce a new excise duty on e-liquids called the Vaping Products Duty, commonly referred to as the vape tax. This change will impact every vaper in the country, whether you use prefilled pod kits, nic salts, or bottled e-liquids.

The new Vape Tax UK will increase the price of vaping based on how much e-liquid your product contains,  meaning the more liquid it has, the higher the tax. If you vape regularly, this new tax could noticeably affect your monthly spend.

In this guide, you'll find:

• A simple vape tax calculator showing how much extra you’ll pay
  

• A breakdown of which products will be affected, including nic salts, e-liquids, and pod vapes
  

• Why the government is introducing the tax and how much money it expects to raise
  

• Smart ways to keep vaping affordable, including switching from expensive vapes to more cost-efficient options
  

By the end of this blog, you’ll know exactly how the vape tax works and how to plan so you can continue vaping more smartly and cost-effectively. 

What Is the Vape Tax in the UK 2026? 

The UK government is introducing an excise duty on vaping liquids, known as the Vape Tax UK, and it will soon become part of the law. This new duty applies to any liquid designed for vaping, regardless of whether it contains nicotine. 

This tax applies to every type of vaping liquid, including:

• Nicotine e-liquids
  

• Nic salts
  

• Zero-nicotine e-liquids
  

• E-liquids used in refillable and prefilled pod vape kits
  

Unlike VAT, which vapers already have (20%), this is an additional tax based solely on the amount of e-liquid in the product.

The more e-liquid a product contains, the higher the tax.

For example:

• A 10ml bottle of e-liquid will incur duty
  

• A 2ml prefilled pod will incur duty
  

• Even DIY e-liquid mixing (PG/VG/flavouring) will be taxed
  
  

When will the UK tax vapes officially?

• Tax approvals start: April 2026
  

• Tax charges begin: October 2026
  

• Duty stamps become mandatory: April 2027
  

These duty stamps will be placed on retail packaging, similar to cigarette tax stamps, to prove the product is legal and tax has been paid.

Who Will Be Affected by the Vape Tax UK?

The Vape Tax UK won’t just affect manufacturers; it will impact the entire vaping chain, from businesses to everyday vapers. The tax applies to every e-liquid product, regardless of where it's made or how it is sold.

1. Manufacturers (UK-based and overseas): Businesses producing e-liquids or prefilled vape pods must register with HMRC and   follow strict approval processes before October 2026. They will also need to attach duty stamps to every product they sell.
   

2. Importers and distributors: Companies importing vaping products will have to prove tax was paid and ensure labelled duty stamps are attached before products leave customs.
   

3. Retailers (vape shops & online stores): From April 2027, shops will not be allowed to sell unstamped vaping products. Selling unstamped, untaxed stock can result in high fines, product seizure or criminal penalties in serious cases.

4. Vapers (Consumers) Affected: Whether you vape occasionally or every day, the tax will increase your costs based on the volume of vape liquid you use. This includes:
   (i) Prefilled pod kit users
   (ii) Refillable vape kit users (including Nic Salts and bottled E-Liquids)
   
   

How Much Will the Vape Tax Cost? (UK Vape Tax Calculator)

The Vape Tax UK will be applied based on the amount of e-liquid inside your vape product. The government has set a flat duty rate:

£2.20 for every 10ml of e-liquid 

That means the more liquid your vape contains, the more tax you’ll pay.

• Here’s a quick breakdown using the UK Vape Tax Calculator logic: 

Simplified/Short UK Vape Tax Calculator (Use This Logic Yourself)

Use this simple formula to work out how much extra you’ll pay:

Liquid volume (ml) × £0.22 = Tax you’ll pay

Example:

• If you buy a pack of two 2ml pods → 4ml total

•  4ml × £0.22 = £0.88 tax added to price
  
  

How Much Will the Vape Tax Raise for the UK Government?

The UK government estimates that the Vape Tax UK will generate hundreds of millions of pounds in additional revenue within the first year of implementation. This new duty is designed not only to regulate the vaping industry but also to serve as a new revenue stream in the national budget.

According to government projections, the revenue will be used to:

• Support public services and NHS funding
  

• Fund initiatives aimed at reducing youth vaping
  

• Strengthen enforcement against illicit and non-compliant vape products
  
  

Why is the Government Interested in Vape Tax Revenue?

There are two reasons:

1. Financial gain

Vaping is a fast-growing market in the UK.

More demand = more tax revenue.

2. Public health messaging 

To discourage non-smokers and underage users from taking up vaping.

In simple terms, the vape tax gives the government more money while making vaping slightly less accessible for non-smokers and teenagers.

Why Is the UK Taxing Vapes?

You may be wondering or having some assumptions, “Why is the UK taxing vapes now?”. The government has stated that the new Vape Tax UK is not only about raising prices, it’s also about controlling how vaping products enter the market, who buys them, and ensuring legal compliance across the supply chain. Here are the main reasons behind the tax:

1. To reduce youth vaping

Vapes are cheap and widely accessible, especially to teenagers. Increasing their cost serves as a deterrent and reduces impulse buying.

2. To regulate the vaping industry

The tax requires vape duty stamps on every retail product. This helps HMRC track products, prevent counterfeits, and enforce legal compliance.

3. To generate tax revenue

Vaping is a rapidly growing sector. The tax revenue is expected to support public services such as NHS funding.

4. To maintain the price difference between smoking and vaping

Cigarette tax will increase simultaneously to ensure vaping remains the cheaper and less harmful alternative for adult smokers.

Will the Vape Tax Make Vaping More Expensive Than Smoking?

No, even with the vape tax increase, vaping will still not cost more than smoking! 

Why will vaping remain cheaper?

• Cigarette duty will increase at the same time the vape tax begins.
  

• The NHS and UK public health system still recommend vaping as a less harmful alternative to smoking.
  

• The government wants to discourage non-smokers and teenagers from starting vaping, not punish existing smokers who are switching.
  
  

How Will the Vape Tax Affect Different Types of Vapers?

The impact of the Vape Tax UK largely depends on the type of device and liquid you use. Because the tax is calculated on the volume of e-liquid, the more liquid you consume, the higher your total tax cost will be.

Here’s how it affects different styles of vaping and which type of vaping will become more expensive: 

Shortfills / Bottled E-Liquids (Higher Volume Use)

• These come in larger bottles, such as 50ml and 100ml.
  

• Since the vape tax is charged per ml, larger bottles will carry a higher total tax.

Example: 100ml shortfill → £22.00 in duty (100 × £0.22)

If you vape heavily, shortfills will absorb more tax simply because of the volume.

Frequent pod replacement (High Consumption Users)

• If someone replaces pods more often or refills multiple times per day, they will consume more mL of liquid.
  

• More refills = more total liquid used = more tax.
  
  

Best Ways to Save Money After the Vape Tax

When the Vape Tax UK takes effect, every millilitre of e-liquid you use will increase the cost of vaping, but the good news is that not all vaping methods are affected in the same way. You can reduce your monthly vaping spend simply by switching to formats that use less liquid or offer better value per refill.

Here are the most cost-effective options:

1. Switching to Nic Salts

Nic Salts are ideal for people who want:

• A higher nicotine strength with fewer puffs
  

• A smooth throat hit similar to disposables
  

• Lower overall liquid consumption
  

Because Nic Salts are used separately, you use less liquid per day, which means less tax overall. 

2. Use Refillable Pod Kits with E-Liquids

Refillable vape kits let you fill the pod manually using E-Liquids. You own the device; you only purchase the liquid. This makes refillable pod systems the most budget-friendly option once the tax starts. 

3. Choose Prefilled Pod Vape Kits instead of buying a new device

With prefilled pod systems:

• You reuse the same device
  

• Only the pods are replaced (and taxed)
  

This means you avoid repeatedly paying for hardware, making it cost-effective over time. 

4. Buy Larger E-Liquids Shortfills

If you vape frequently, shortfills are a smart option:

• Larger bottles spread the tax across more refills
  

• Lower cost per ml compared to buying multiple small bottles
  

Even after duty is applied, shortfills remain the best-value option for heavy vapers.

The Role of Vaping Duty Stamps

When the Vape Tax UK comes into effect, every legal vape product sold in the country will require a Vaping Duty Stamp. This works similarly to the duty stamp system used for alcohol and tobacco.

What Does a Vaping Duty Stamp on a Product Mean?

• The product has gone through the correct approval process
  

• The vape tax has been paid
  

• The product is legal to sell in the UK
  

From April 2027, retailers will not be allowed to sell any vaping product without a duty stamp. 

What Can Happen if a Product Is Found Without the Stamp?

• HMRC can seize the stock on the spot
  

• The business may face heavy fines
  

• Persistent violations can lead to criminal charges
  
  

What the Vape Duty Stamp Means for You as a Vaper

• You’ll be able to identify legal products easily, no second-guessing.
  

• It reduces the risk of buying counterfeit or unsafe liquids.
  

• It helps remove illegal or untested high-capacity vapes from the market.
  

In simple words:

The duty stamp is your assurance that the product is safe, regulated, and taxed correctly.

How does the Stamp Work?

• The stamp will be attached to the outer packaging of the product (box or bottle).
  

• It includes secure features and a digital element (QR code).
  

• HMRC can track where the product came from and who is responsible for it.
  
  

This ensures full transparency from 

Manufacturing 

                   ↓

              Importing  

                        ↓

                   Distribution 

                             ↓

                           Retail Sale

No Stamp = Not Legal to Sell

Even if a product is genuine, if it does not have a duty stamp, retailers cannot sell it.

UK Vape Tax 2026 - Key Takeaways

To quickly recap everything covered so far, here are the most important things you need to know about the Vape Tax UK:

1. The tax is confirmed

The UK government has officially approved the UK Vape Tax 2026.

2. It applies to all e-liquids

Nicotine or nicotine-free - if it’s a vape liquid, it will be taxed.

3. Tax rate

£2.20 per 10ml (22p per 1ml)

4. Timeline

Applications for approval begin: April 2026

Tax starts affecting prices: October 2026

Duty stamps become mandatory on all vaping products: April 2027

5. The more liquid you use, the more tax you'll pay

High-volume liquids (like 100ml shortfills) will be impacted the most.

6. Vaping will still be cheaper than smoking

7. Cigarette duty will increase at the same time

What You Can Do to Keep Vaping Affordable? 

To minimise costs after the Vape Tax UK begins:

• Switch to Nic Salts - lower usage, strong satisfaction
  

• Consider Refillable Pod Kits or Prefilled Pod Vape Kits
  

• Use E-Liquids instead of high-volume bottles if you’re a light to medium vaper
  
  

If you’re still wondering “are vapes taxed UK?”, the answer is now a clear YES, and the tax applies to every millilitre of vape liquid, including nicotine-free bottles and prefilled pods.

The Vape Tax UK is coming, and it will change the cost of vaping for everyone. The tax is unavoidable, but overspending isn’t. Because the tax is based purely on how much e-liquid you use, the smartest way to stay cost-efficient is to use less liquid while getting the same level of satisfaction.

This vape tax will change how much you pay, but not how you vape. Instead of relying on high-usage formats, choose systems that stretch every millilitre further. Refillable pod kits paired with concentrated liquids (like nic salts), or pod systems where you only replace the pod rather than the whole device, help you keep your monthly costs predictable and controlled.

The goal isn’t to vape more,  it’s to vape smarter.

By choosing a device and liquid combination that fits your usage, you’ll stay ahead of the price changes, keep your spending low, and continue vaping in a way that works for you. And yes, vaping will still remain more cost-effective than smoking, even after the tax comes into effect.

Frequently Asked Questions (Vape Tax 2026 UK)

1. Are vapes taxed in the UK?

Yes, from October 2026, all e-liquids will be taxed in the UK, whether they contain nicotine or not. The new Vape Tax UK applies to bottled e-liquids, nic salts, and prefilled pod liquids.

2. Is the UK government going to tax vaping?

Yes. The government has confirmed the introduction of an excise duty as part of the UK Vape Tax 2026. The goal is to regulate the vaping market, reduce youth access, and generate revenue.

3. How much will the vape tax cost me? 

To estimate how much extra you’ll pay under the vape tax, use this simple formula:

Liquid volume (ml) × £0.22 = the tax amount added to the price.

For example:

• A 10ml Nic Salt bottle will be charged £2.20 in tax.
  
  

• A 2ml pod will be charged £0.44 in tax.
  
  

• A 50ml shortfill will be charged £11.00 in tax.
  
  

4. Do nicotine-free e-liquids get taxed too?

Yes. Even zero-nicotine liquids fall under the tax because the duty applies to all substances intended for vaping.

5. Will vaping become more expensive than smoking?

No. Cigarette tax will increase at the same time to ensure vaping remains the cheaper alternative for adults trying to quit smoking.

6. Can vape shops sell products without duty stamps?

No. From April 2027, selling unstamped vape products will be illegal. HMRC can seize stock and issue fines.