UK Vape Tax Calculator 2026
From 1 October 2026 the UK charges a new excise tax on vaping liquid: £2.20 per 10ml. VAT is then charged on top of the duty, so the real added cost is £2.64 per 10ml. Enter what you buy and this works out what it will cost.
What are you buying?
The duty is charged on liquid volume only. Nicotine strength makes no difference — a 0mg shortfill is taxed at exactly the same rate as a 20mg nic salt.
What the duty adds to common items
| Item | Liquid | Duty | VAT on duty | Added |
|---|---|---|---|---|
| 2ml prefilled pod | 2ml | £0.44 | £0.09 | £0.53 |
| Pod 3-pack | 6ml | £1.32 | £0.26 | £1.58 |
| 10ml nic salt | 10ml | £2.20 | £0.44 | £2.64 |
| 50ml shortfill | 50ml | £11.00 | £2.20 | £13.20 |
| 100ml shortfill | 100ml | £22.00 | £4.40 | £26.40 |
Rechargeable big-puff kits ship with a 2ml prefilled pod. Where a kit also includes a separate refill bottle, duty is charged on the total liquid in the pack, so check the volume printed on the box.
The dates that matter
| Date | What happens |
|---|---|
| 1 October 2026 | Vaping Products Duty starts. Liquid manufactured or imported from this date carries a duty stamp. |
| 31 March 2027 | Last day retailers may sell eligible unstamped stock bought before the duty started. |
| 1 April 2027 | All vaping products outside duty suspension must carry a valid duty stamp. |
What is not taxed
The duty applies to vaping liquid only. It does not apply to devices, batteries, coils, chargers, cases or any other hardware. A £21.99 pod kit with no liquid in the box is unaffected by the duty.
Questions
Does the duty apply to nicotine-free liquid?
Yes. The duty is charged on liquid volume regardless of nicotine content, so a 0mg shortfill is taxed at the same £2.20 per 10ml as a 20mg nic salt.
Why is the real cost £2.64 and not £2.20 per 10ml?
VAT is charged on the duty-inclusive price. The £2.20 duty attracts 20% VAT, adding a further £0.44, so £2.64 per 10ml is what reaches the shelf price.
Will every shop put prices up on 1 October?
Not necessarily on the same day. Retailers may legally sell stock they bought before 1 October 2026 without the duty until 31 March 2027, so prices will move at different times in different shops depending on when each one restocks.
Does the duty apply to devices and coils?
No. Only vaping liquid is within scope. Hardware, coils and accessories are unaffected.
Do larger bottles get taxed more?
Yes, proportionally. Because the charge is per millilitre, a 100ml shortfill carries £22.00 of duty while a 2ml prefilled pod carries £0.44. In cash terms the duty falls hardest on large-format liquid.
What are we doing about it?
Our current prices are listed on each product page and are updated as our own costs change. You can see the ranges we stock on our multi-buy prices page.
Our current prices
These are our shelf prices today. Every price on this site includes VAT, and UK delivery is free on every order with no minimum spend.
| Range | Single | Multi-buy |
|---|---|---|
| Al Fakher Crown Bar 30K | £8.99 | any 4 for £30.00 |
| RandM Tornado 18000 | £9.79 | any 3 for £24.00 |
| Lost Mary BM6000 refill pods | £4.49 | any 4 for £15.00 |
| Lost Mary NERA 30K refill pods | £4.99 | 5 for £21.00 |
| Hayati Pro Ultra 25K pods | £7.39 | any 3 from £15.99 |
Source: HM Revenue & Customs, Vaping Products Duty and the Vaping Duty Stamps Scheme, published 1 September 2026. This page explains published tax rules and is not tax advice. Figures are rounded to the nearest penny.
Strictly 18+. Contains nicotine, which is an addictive substance.