What is the 2026 vape tax?

This October a new vape liquid tax will go into effect. The tax is set to apply to all e-liquids regardless of nicotine content. Vape distributors will be expected to pay this tax on all e-liquids directly to the UK government which will in turn increase prices for customers.

The projected rise in e-liquid costs

After the tax goes into effect a flat rate of £2.20 per 10ml of e-liquid will be applied to all e-liquids. This will be on top of the current 20% consumer goods VAT which applies to all vape products, not just e-liquids.

Product price increase breakdown

  • 10ml nic salt e-liquids: 10ml e-liquids arent expected to become significantly more expensive. As the tax applies to every 10ml of e-liquid you will only be paying around £2.20 extra on these products. 

  • Nic shots: Nic shots are usually around 10ml, meaning that they will probably also only be taxed £2.20 more than they are currently. 

  • Nicotine-free e-liquids: Nicotine free e-liquids are often sold as 50ml and 100ml shortfills, meaning these products are actually expected to increase in price the most.

  • Refillable vape kits: If being sold as a device only, refillable vape kits will not increase in price at all. However, currently a lot of these kits are sold with e-liquids, something which may change to stop the e-liquid tax increasing the price after the tax is implemented.

  • Pre-filled pod kits: Again, the device itself will not increase but currently most pre-filled pod kits come with pre-filled pods. This may also be changed to keep stop vape devices themselves from becoming more expensive. 

Frequently asked questions

At the moment e-liquids are taxed in the same way as standard consumer goods. That is, a flat 20% VAT on all products including devices, e-liquids and nicotine pouches.

Once the vape tax goes into effect, a stamp will be attached to all e-liquids that have paid the duty fee. There is a 6-month grace period so you may not see these on every bottle of e-liquid until April 2026.

The aim of the e-liquid tax is to discourage youth from vaping by making it unaffordable for them.

No, even after the tax takes effect, vaping will still be a much more affordable option than smoking. The costs of smoking are also expected to increase at the same time as the vape tax. Smoking is also currently taxed at a far higher rate than vaping is, with a costly excise duty applying as well as a standard 20% VAT .

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