The vape tax starts on 1 October 2026
Quick recap if you missed our vape tax explainer: from 1 October 2026, vaping liquids made in or imported into the UK carry a new duty of 22p per ml. That is £2.20 on every 10ml, £22 on every 100ml, and £220 on every litre, before VAT gets added on top of the duty.
HMRC guidance says products manufactured or imported before 1 October 2026 are not classed as excise goods and carry no VPD liability. In plain English: what you buy before the duty starts was made before the duty existed, so the new duty is not built into its price.
That window closes on 1 October and does not come back.
Vaping Products Duty is a new excise duty on vaping products.
The rate is:
This is not VAT. It is a separate duty, and VAT is then charged on top of the duty-inclusive price. So the practical increase is not just £2.20 per 10ml. Once VAT on the duty is included, the tax effect is £2.64 per 10ml.
That is the bit a lot of people miss, and it makes it unfortunately even more expensive than you might expect.
Priority 1: VG, PG and Base mix
This is the big one.
Base liquid is almost pure volume. A 500ml bottle of VG sold as a vaping product after the duty applies carries £110 in duty, plus £22 VAT on that duty, before anyone has paid for the liquid itself, the bottle or the shipping.
Nobody knows exactly what shelf prices will look like in October. What we can say is that £220+VAT is without doubt the amount of tax on 1000ml of liquid intended for vaping use (£2.20/10ml x100), so large bottles of base will never be this cheap again. Not by a very long way!
If you mix regularly, base should be the first thing in your basket. Work out what you use (there is a table for that below), decide how much cash and cupboard space you can commit, and buy accordingly.
To make the decision easier, we are running 10% off all VG, PG and Base Mix, every size, with code VGPGBASE. No minimum. We would rather you sort your base out now than wish you had in November.
Priority 2: Nicotine shots
Nic shots take the same £2.20 per bottle hit as any other 10ml. Worth stocking, but with more care than base, because nicotine degrades with heat, light and air.
A 12 to 24 month supply is sensible for most people, but given the possible savings, many will want to go further than this. Longer is possible with proper storage (details below). If you're planning to fill a freezer with five years of nicotine shots, be sure you know what you are doing - safety is a factor if food is in the same freezer, so a dedicated appliance would be best for this, and of course you want to be sure you've only stocked up on products you're sure you'll want to use!.
Priority 3: Concentrates and Flavours
Concentrates are also worth stocking, your regular flavours especially, but they are third on the list for a reason. A 10ml concentrate carries £2.20 of duty after October.
Annoying, but nothing like the £220+VAT on a litre bottle of base.
Stock the flavours you know you love. This is not the moment to buy fifteen experimental flavours you have never tried. We have all done it. It never ends well!
Why October Matters
Quick recap if you missed our vape tax explainer: from 1 October 2026, vaping liquids made in or imported into the UK carry a new duty of 22p per ml. That is £2.20 on every 10ml, £22 on every 100ml, and £220 on every litre, before VAT gets added on top of the duty.
HMRC guidance says products manufactured or imported before 1 October 2026 are not classed as excise goods and carry no VPD liability. In plain English: what you buy before the duty starts was made before the duty existed, so the new duty is not built into its price.
That window closes on 1 October and does not come back.
What Is the Vape Tax?
Vaping Products Duty is a new excise duty on vaping products.
The rate is:
- 22p per ml
- £2.20 per 10ml
- £22.00 per 100ml
- £110.00 per 500ml
- £220.00 per litre
This is not VAT. It is a separate duty, and VAT is then charged on top of the duty-inclusive price. So the practical increase is not just £2.20 per 10ml. Once VAT on the duty is included, the tax effect is £2.64 per 10ml.
That is the bit a lot of people miss, and it makes it unfortunately even more expensive than you might expect.
Priority 1: VG, PG and Base mix
This is the big one.
Base liquid is almost pure volume. A 500ml bottle of VG sold as a vaping product after the duty applies carries £110 in duty, plus £22 VAT on that duty, before anyone has paid for the liquid itself, the bottle or the shipping.
Nobody knows exactly what shelf prices will look like in October. What we can say is that £220+VAT is without doubt the amount of tax on 1000ml of liquid intended for vaping use (£2.20/10ml x100), so large bottles of base will never be this cheap again. Not by a very long way!
If you mix regularly, base should be the first thing in your basket. Work out what you use (there is a table for that below), decide how much cash and cupboard space you can commit, and buy accordingly.
To make the decision easier, we are running 10% off all VG, PG and Base Mix, every size, with code VGPGBASE. No minimum. We would rather you sort your base out now than wish you had in November.
Priority 2: Nicotine shots
Nic shots take the same £2.20 per bottle hit as any other 10ml. Worth stocking, but with more care than base, because nicotine degrades with heat, light and air.
A 12 to 24 month supply is sensible for most people, but given the possible savings, many will want to go further than this. Longer is possible with proper storage (details below). If you're planning to fill a freezer with five years of nicotine shots, be sure you know what you are doing - safety is a factor if food is in the same freezer, so a dedicated appliance would be best for this, and of course you want to be sure you've only stocked up on products you're sure you'll want to use!.
Priority 3: Concentrates and Flavours
Concentrates are also worth stocking, your regular flavours especially, but they are third on the list for a reason. A 10ml concentrate carries £2.20 of duty after October.
Annoying, but nothing like the £220+VAT on a litre bottle of base.
Stock the flavours you know you love. This is not the moment to buy fifteen experimental flavours you have never tried. We have all done it. It never ends well!
the mrs isn't going to be happy. And I thought the government sanctioned these as a good way to stop smoking, they were obviously to effective. I've no doubt they will say the tax is to stop children using them. 
