If you vape in the UK, you may have noticed a lot of discussion about the new Vape Tax 2026. From 1 October 2026, the UK has introduced a new Vaping Products Duty (VPD) on vaping liquid.
The basic rule is simple:
Vaping Products Duty is charged at £2.20 per 10ml of vaping liquid, which works out at 22p per ml. It applies whether the liquid contains nicotine or not.
That sounds straightforward, but there are several important questions behind it.
Does the tax apply to 0mg e-liquid? What about shortfills and nicotine shots? What happens to DIY liquids? Are empty vape cartridges taxed? What are vaping duty stamps? What happens to older stock? And does the new duty mean every vape product will simply cost 22p more per ml?
This guide explains the UK Vape Tax 2026 in plain English, with examples and a clear timeline so you can understand exactly what has changed.
Quick Answer: From 1 October 2026, UK Vaping Products Duty is charged at £2.20 per 10ml (£0.22 per ml) of vaping liquid. The duty applies regardless of nicotine content. Empty hardware without vaping liquid is treated differently from liquid-containing vaping products. New rules around vaping duty stamps also apply, with a transition period for eligible older stock until 31 March 2027.
| Question | Answer |
| What is the new tax called? | Vaping Products Duty (VPD) |
| When did it start? | 1 October 2026 |
| How much is it? | £2.20 per 10ml |
| Equivalent rate | 22p per ml |
| Does it apply to 0mg liquid? | Yes |
| Does it depend on nicotine strength? | No |
| Does it apply to vaping liquid? | Yes |
| Does it apply to empty hardware with no vaping liquid? | No VPD is charged on the empty hardware itself |
| What are duty stamps? | Security/traceability stamps for liable vaping products |
| Can eligible older unstamped stock still be sold? | Yes, during the transition period |
| Final transition deadline | 31 March 2027 |
| When must all relevant products carry a valid duty stamp? | From 1 April 2027, subject to the rules and exceptions |
HMRC confirms the standard VPD rate is £2.20 per 10ml, or 22p per ml, and that the duty applies whether or not the liquid contains nicotine.
The term “vape tax” is commonly used to describe the UK’s new Vaping Products Duty, or VPD.
It is an excise duty on qualifying vaping products produced in or imported into the UK. The duty is calculated according to the amount of vaping liquid rather than the strength of nicotine in that liquid.
The legislation defines a vaping product as a liquid that contains nicotine and glycerine and/or glycol, or a liquid intended to be vaporised by a vape, subject to exclusions such as medicinal and tobacco products. The legislation also makes clear that a liquid can still fall within the definition where it needs to be mixed with another substance before being used in a vape.
The rate is a flat:
£2.20 per 10ml
or:
£0.22 per 1ml
or:
£220 per litre
This is important because the duty is based on volume, not simply on the number of bottles you buy.
The easiest way to calculate the duty is:
Liquid volume in ml × £0.22 = Vaping Products Duty
Here are some straightforward examples:
| Liquid volume | VPD at 22p/ml |
| 1ml | £0.22 |
| 2ml | £0.44 |
| 5ml | £1.10 |
| 10ml | £2.20 |
| 20ml | £4.40 |
| 30ml | £6.60 |
| 50ml | £11.00 |
| 100ml | £22.00 |
| 250ml | £55.00 |
| 500ml | £110.00 |
| 1 litre | £220.00 |
HMRC itself gives the example of a 2ml pod attracting 44p of VPD and a 10ml bottle attracting £2.20.
Imagine a product contains 50ml of vaping liquid.
The calculation is:
50 × £0.22 = £11.00
So the VPD amount calculated on 50ml is £11.
For 100ml:
100 × £0.22 = £22
And for 1 litre:
1,000 × £0.22 = £220
The rate itself is fixed, but the final retail price you see can depend on other costs and commercial pricing decisions.
Yes.
This is one of the most important points to understand.
Vaping Products Duty is not based on nicotine strength. HMRC states that the duty applies to vaping liquids whether they contain nicotine or not.
That means a 0mg product is not automatically exempt simply because it contains no nicotine.
The practical rule is:
No nicotine does not automatically mean no VPD.
The legal definition looks at whether the liquid is a vaping product, including whether it is intended to be vaporised by a vape.
Yes.
Nicotine-containing vaping liquids fall within the new Vaping Products Duty regime when they meet the legal definition.
Importantly, the duty does not increase or decrease according to the nicotine concentration.
For example, the VPD calculation is based on volume:
10ml × 22p = £2.20
The calculation does not become a different rate simply because the product contains a different nicotine strength.
Shortfills require more careful consideration than simply looking at the bottle size.
HMRC’s definition covers liquids intended to be vaporised by a vape, and the legislation specifically says a liquid can remain within the definition even where the consumer needs to mix it with another liquid before vaping it. HMRC gives the example of adding a nicotine shot to a shortfill.
So the fact that a product is designed to have something added to it does not automatically take it outside the VPD rules.
If you sell or import products in this category, the exact product classification and intended use matter.
A nicotine shot can fall within the vaping-product definition depending on what the product is and how it is intended to be used.
HMRC specifically notes that a vaping liquid can remain within the definition even when the consumer is expected to mix it with another liquid before vaping.
For consumers, the important takeaway is:
Do not assume a product is outside VPD simply because it is designed to be mixed with something else.
For businesses, classification should be checked against the current HMRC guidance rather than relying on the product name alone.
DIY vaping products are another area where the rules need careful attention.
HMRC’s guidance says Vaping Products Duty can cover vaping substances intended for vaping, including products made at home from ingredients such as:
HMRC also states that products can be liable whether or not they contain nicotine.
This means the question is not simply:
“Does this bottle contain nicotine?”
The more relevant question is:
“Is this liquid intended to be used as a vaping product under the VPD rules?”
That distinction matters for DIY products and individual ingredients.
There is an important distinction here.
Ordinary raw ingredients can have different treatment depending on their intended use and how they are supplied.
HMRC explains that substances intended for vaping can be covered by VPD, while certain raw ingredients and products intended for purposes other than vaping can fall outside the duty.
Therefore, it would be misleading to say:
“All VG and PG are automatically taxed.”
The intended use and legal classification matter.
This is particularly important if you are buying empty vape cartridges or refillable hardware.
VPD is a duty on vaping liquid. Empty hardware that contains no vaping liquid is not itself charged with VPD based on its empty capacity.
HMRC’s excise guidance specifically distinguishes electronic vaping devices imported without vaping liquid from products containing vaping liquid. Where an electronic device is imported without vaping liquid, it is not subject to vaping products duty on that basis.
This means you should not automatically take the capacity printed on an empty cartridge and calculate 22p per ml as though the cartridge already contained taxable liquid.
For example, an empty 2ml cartridge is not the same thing as a 2ml cartridge containing vaping liquid.
The tax applies to the relevant vaping product/liquid, not simply to the physical capacity of an empty piece of hardware.
The Vaping Products Duty is specifically a duty on vaping products/liquid.
A device without vaping liquid is therefore different from a product supplied with vaping liquid.
HMRC’s excise guidance explicitly states that electronic devices imported without vaping liquid are not subject to Vaping Products Duty on that basis.
This distinction is useful when shopping for reusable vaping hardware.
You can also browse the Reusable Vapes collection for hardware-focused products.
VPD is not a blanket tax on every item associated with vaping.
The duty is based on qualifying vaping products/liquid.
Items such as empty hardware and other accessories should therefore not automatically be treated as though they contain 22p-per-ml taxable liquid.
If you’re looking for non-liquid vaping accessories, Smokes N Jokes also has an Accessories collection.
A prefilled pod is different from an empty cartridge because it contains vaping liquid.
HMRC calculates VPD using the volume of vaping liquid in the vaping product. Its own example shows that a 2ml pod would attract 44p of VPD:
2ml × £0.22 = £0.44
The key distinction is therefore not simply whether something is called a “pod”.
The relevant question is whether the product contains vaping liquid that falls within the VPD rules.
This is an easy way to remember it:
| Product type | Main VPD consideration |
| Bottle containing vaping liquid | VPD applies where it meets the legal definition |
| 0mg vaping liquid | VPD can apply |
| Nicotine-containing liquid | VPD applies where it meets the definition |
| Prefilled pod | VPD applies to qualifying liquid |
| Prefilled device | VPD applies to qualifying liquid |
| Empty cartridge | No VPD on empty hardware itself |
| Empty pod | No VPD on empty hardware itself |
| Vape device without liquid | No VPD on the empty device itself |
| Battery | Not a vaping liquid |
| Coil | Not a vaping liquid |
Always distinguish the liquid from the hardware when thinking about VPD.
The government describes Vaping Products Duty as part of a wider approach intended to reduce the affordability and appeal of vaping products, particularly among young people and non-smokers. The government’s policy documents also explain that the duty is intended to sit alongside tobacco-duty changes.
That explains why the rate is structured around liquid volume rather than nicotine concentration.
For consumers, however, the most useful question is usually much simpler:
How does the new duty affect the products I buy?
That depends mainly on the amount and type of vaping liquid involved.
Not necessarily.
The legal duty rate is 22p per ml.
That does not mean every retailer must increase the displayed retail price by exactly 22p for every ml.
The final price can also reflect factors such as:
The important distinction is:
22p per ml is the Vaping Products Duty rate, not a universal retail-price increase.
HMRC confirms that VAT continues to apply to vaping products.
Vaping Products Duty and VAT are separate parts of the overall tax treatment.
The new VPD is an excise duty charged at £2.20 per 10ml.
VAT continues to apply to vaping products under the normal VAT rules.
This is why it can be misleading to say that the only possible change to the consumer price is exactly 22p per ml.
The actual amount you pay at checkout depends on the product’s final selling price and applicable taxes.
Alongside Vaping Products Duty, the UK has introduced a Vaping Duty Stamps Scheme.
A duty stamp is used to identify vaping products subject to the duty and supports authentication and traceability.
Under the Finance Act 2026, a duty stamp can be affixed to the vaping product or its retail packaging.
HMRC’s system includes product information such as:
This information is used as part of the duty-stamp system and supply-chain traceability.
No.
The duty-stamp requirements are primarily a supply-chain and business compliance matter.
Retailers that only buy and sell duty-paid vaping products do not generally need to apply for approval simply to sell those products.
For consumers, the practical point is simply to expect compliant vaping products to carry the required stamp as the new system becomes fully established.
The transition is easier to understand as a timeline.
The new Vaping Products Duty starts.
The rate is:
£2.20 per 10ml
or:
22p per ml
New qualifying vaping products manufactured in or imported into the UK for the UK market are subject to the new regime.
Duty stamps also become part of the new system.
Products released for sale under the new regime need the appropriate stamp arrangements unless an applicable exception or duty-suspension arrangement applies.
HMRC states that transitional stamps can be affixed up to 31 December 2026.
From 1 January 2027, only digital duty stamps may be affixed.
Retailers can continue to sell eligible unstamped vaping products that were already produced or imported before 1 October 2026 during the six-month transition period.
That transition ends on 31 March 2027.
From 1 April 2027, vaping products outside duty suspension in the UK must carry a valid vaping duty stamp, subject to the rules and applicable exceptions.
Unstamped products cannot simply continue to be sold as normal after this point.
This is one of the most confusing parts of the new rules.
The introduction of VPD does not mean every bottle already sitting in a retailer’s stockroom suddenly has to be treated in exactly the same way as a product manufactured or imported after 1 October.
HMRC has created transitional arrangements.
Eligible unstamped stock that was produced or imported before 1 October 2026 can continue to be stored and sold until 31 March 2027, provided it meets the conditions of the transition.
Retailers should keep appropriate evidence showing why eligible unstamped stock is permitted to remain in sale.
HMRC specifically advises businesses to keep evidence demonstrating that unstamped stock was produced or imported before 1 October 2026 where that is the reason it qualifies for the transition.
Yes, where the imported product falls within VPD.
The duty applies to vaping products produced in or imported into the UK.
For imports, the point at which duty becomes payable depends on how the goods enter the UK and whether they are placed into an approved duty-suspension arrangement.
HMRC explains that imported vaping products normally become liable when released, unless they enter duty suspension, in which case the duty point occurs when they later leave that suspension arrangement.
For consumers, this means buying an imported vaping liquid does not automatically mean the product escapes UK vaping duty.
The new rules are particularly important for manufacturers, importers, warehousekeepers, wholesalers and other businesses handling vaping products.
Businesses may need to:
HMRC states that applications for the relevant approvals opened on 1 April 2026, ahead of the 1 October 2026 start date.
The duty is generally payable at the relevant excise duty point, and HMRC provides specific rules for domestic manufacture, warehousing and imports.
For most straightforward examples, the calculation is simply:
Volume in millilitres × £0.22
For example:
10ml
10 × £0.22 = £2.20
20ml
20 × £0.22 = £4.40
50ml
50 × £0.22 = £11
100ml
100 × £0.22 = £22
1,000ml
1,000 × £0.22 = £220
HMRC also has specific rules around how businesses determine and evidence liquid volume. For example, where relevant sources show different volumes, HMRC can use the greatest volume, subject to its rules and exceptions.
If you want to estimate the VPD amount associated with a particular volume, use this simple formula:
For example:
30ml
30 × 0.22 = £6.60
That £6.60 is the Vaping Products Duty calculated at the statutory rate.
It is not automatically the same thing as the final price increase you will see in a shop.
The final retail price is affected by the wider pricing and tax structure.
For people specifically interested in empty cartridges, the most important point is that capacity and liquid content are not the same thing.
An empty cartridge might be advertised as having a particular capacity, such as 1ml or 2ml. That describes the amount of liquid the hardware is designed to hold.
It does not mean the empty hardware itself automatically attracts 22p per ml of VPD.
HMRC’s excise guidance specifically recognises electronic devices imported without vaping liquid as outside VPD on that basis.
If you’re researching refillable or empty cartridge options, see the Smokes N Jokes Empty Carts collection.
There are several UK vaping rules and tax changes happening around the same period, and they should not be confused.
This is the new excise duty on qualifying vaping liquid.
These are part of the compliance, identification and traceability system connected with vaping duty.
These are separate from Vaping Products Duty.
A disposable-vape restriction does not mean that the disposable rules and VPD are the same legal measure.
Keeping these topics separate makes it easier to understand what applies to a particular product.
Not correct.
VPD applies whether or not the vaping liquid contains nicotine.
Not correct.
Nicotine content does not by itself determine whether a vaping product falls within VPD.
Not on the empty hardware itself.
VPD is calculated on qualifying vaping liquid. HMRC distinguishes devices imported without vaping liquid from vaping products containing liquid.
Not necessarily.
22p per ml is the statutory VPD rate. Retail prices can change by different amounts depending on VAT and commercial pricing.
No.
They are separate regulatory measures.
Not automatically.
Eligible stock already produced or imported before 1 October 2026 can be sold during the transitional period, currently ending 31 March 2027.
No.
The rate is based on liquid volume, not nicotine strength.
The effect will depend on how much vaping liquid someone purchases and the final pricing decisions made by suppliers and retailers.
Because the duty is volume-based, someone purchasing a larger amount of liquid will have a larger VPD amount associated with that volume.
For illustration:
10ml → £2.20 VPD
50ml → £11 VPD
100ml → £22 VPD
500ml → £110 VPD
1 litre → £220 VPD
These figures show the statutory duty calculation, not a prediction of the final shelf price.
If you’re buying vaping products in the UK, the main practical changes are around product packaging and supply-chain compliance.
You may notice:
HMRC says retailers can sell eligible older unstamped stock until 31 March 2027, while products manufactured or imported for the UK market from 1 October 2026 are subject to the new requirements.
If all the terminology feels confusing, remember these four points:
The tax is not simply a tax on every item associated with vaping.
That’s the same as £2.20 per 10ml or £220 per litre.
0mg products can still be liable.
An empty cartridge or device without vaping liquid should not be treated as though it already contains taxable liquid.
For hardware options, you can explore Empty Carts and Reusable Vapes.
The new Vaping Products Duty started on 1 October 2026.
The Vaping Products Duty rate is £2.20 per 10ml, equivalent to 22p per ml.
Yes. HMRC states that £2.20 per 10ml is equivalent to £0.22 per 1ml.
Yes. VPD applies whether or not the vaping liquid contains nicotine.
No. The VPD rate is based on the volume of vaping liquid rather than the nicotine strength.
Shortfills can fall within the vaping-product definition. HMRC specifically explains that a liquid can remain a vaping product even if the consumer must mix it with another substance before vaping.
A nicotine shot can be within the VPD rules depending on the product and intended use. Product classification should be checked against current HMRC guidance.
DIY vaping substances can be covered where they meet the VPD definition. HMRC specifically refers to vaping substances made from ingredients such as PG, VG and flavourings.
VPD is charged on qualifying vaping liquid. Empty hardware without vaping liquid is not itself charged with VPD based simply on its capacity.
The same basic distinction applies: VPD concerns qualifying vaping liquid rather than the empty hardware itself.
A device imported without vaping liquid is not subject to VPD on that basis.
VPD is a duty on qualifying vaping products/liquid, not a general duty charged on batteries.
At the statutory rate, 10ml attracts £2.20 of VPD.
50ml × £0.22 = £11.
100ml × £0.22 = £22.
1,000ml × £0.22 = £220. HMRC lists the rate as £220 per litre.
Yes. HMRC confirms that VAT continues to be paid on vaping products.
They are stamps used within the UK’s Vaping Duty Stamps Scheme to support the identification, authentication and traceability of vaping products subject to the new duty.
The Vaping Duty Stamps Scheme starts alongside VPD on 1 October 2026.
HMRC says transitional stamps can be affixed until 31 December 2026.
From 1 January 2027, only digital duty stamps may be affixed.
Eligible unstamped stock produced or imported before 1 October 2026 can be sold during the transition until 31 March 2027.
From 1 April 2027, vaping products outside duty suspension in the UK must carry a valid vaping duty stamp, subject to applicable rules and exceptions.
Yes, qualifying vaping products imported into the UK are within the VPD regime.
No. Vaping Products Duty and disposable-vape restrictions are separate regulatory measures.
Not necessarily. 22p per ml is the statutory VPD rate. Final retail prices can also be affected by VAT, wholesale costs, retailer margins and other commercial factors.
Yes, empty cartridges are hardware products and should be distinguished from vaping liquids when considering VPD. You can view the Smokes N Jokes Empty Carts collection.
The UK’s new Vaping Products Duty can look complicated because several changes are happening at the same time.
The core calculation, however, is straightforward:
£2.20 per 10ml
or:
22p per ml
The duty applies to qualifying vaping liquid regardless of whether it contains nicotine.
A 10ml product therefore has a VPD amount of £2.20, while 50ml has an amount of £11 and 100ml has an amount of £22.
The important distinction is between vaping liquid and empty hardware. An empty cartridge or vape device without vaping liquid should not simply be treated as though it contains taxable liquid.
The second major change is the introduction of vaping duty stamps. New products entering the UK market under the VPD regime are subject to the relevant stamping requirements, while eligible older unstamped stock has a transition period running until 31 March 2027. From 1 April 2027, the stamping requirement becomes fully applicable to vaping products outside duty suspension, subject to the relevant rules and exceptions.
For consumers, the best way to understand the change is to look beyond the phrase “vape tax” and ask three questions:
How much liquid does the product contain?
Does the liquid fall within the VPD definition?
Is the product new stock or eligible older stock under the transition rules?
For businesses, the new regime requires considerably more attention to product classification, volume records, duty points, approvals and duty-stamp compliance.
Because HMRC can update guidance, anyone involved in manufacturing, importing, warehousing or selling vaping products should use the latest official GOV.UK guidance when making compliance decisions.
