From 1 October 2026, a new Vaping Products Duty will come into effect across the UK. If you buy e-liquids, prefilled pods or other vaping products, you may have questions about what the new duty means, why prices could change and what the new duty stamps on packaging are all about.
In this guide, we explain the new UK Vaping Products Duty in simple terms, including the £2.20 per 10ml duty rate, when the changes take effect and what the transition period means for existing stock.
What Is Vaping Products Duty?
Vaping Products Duty (VPD) is a new UK excise duty on vaping liquids. It comes into effect on 1 October 2026.
The duty is charged at a flat rate of £2.20 per 10ml of vaping liquid, regardless of the nicotine strength. It applies to vaping liquids whether they contain nicotine or not.
This means the duty is based on the volume of liquid, rather than the amount of nicotine contained in it.
The new duty rate
£2.20 per 10ml
That's equivalent to:
- £0.22 per ml
- £0.44 of duty on 2ml
- £2.20 of duty on 10ml
- £4.40 of duty on 20ml
- £6.60 of duty on 30ml
- £22.00 of duty on 100ml
The calculation applies proportionally to the amount of vaping liquid.
When Does Vaping Duty Start?
The new Vaping Products Duty comes into effect on:
1 October 2026
From this date, vaping products manufactured in or imported into the UK for the UK market will be subject to the new duty rules. Products released for sale will also need to comply with the new duty-stamping requirements.
The Government has introduced the duty as part of wider measures intended to reduce the affordability and appeal of vaping, particularly among young people and non-smokers, while maintaining the incentive for adult smokers to switch away from tobacco.
Does the Duty Apply to Nicotine-Free E-Liquid?
Yes.
One of the important things to understand about Vaping Products Duty is that the rate does not depend on whether an e-liquid contains nicotine.
The duty applies to vaping liquids including nicotine-free products.
So a 10ml bottle of 0mg e-liquid and a 10ml bottle of 20mg nic salt e-liquid are both subject to £2.20 of Vaping Products Duty.
How Will the New Duty Affect E-Liquid Prices?
The introduction of Vaping Products Duty is likely to have an impact on the cost of vaping products.
However, it's important to understand that £2.20 of duty does not automatically mean every 10ml e-liquid will increase in price by exactly £2.20.
The duty is paid within the supply chain, and businesses will make their own commercial decisions about how much of any additional cost is passed on to customers. HMRC specifically notes that whether the duty is passed on to others in the supply chain is a commercial decision.
As a result, the eventual retail price can depend on factors including:
- Manufacturer costs
- Import costs
- Wholesale pricing
- Retail margins
- VAT
- Promotional pricing
- The amount of liquid in the product
What About 10ml Nic Salt E-Liquids?
The new duty is particularly relevant to the popular 10ml e-liquid market.
A standard 10ml bottle will attract:
£2.20 Vaping Products Duty
This applies whether the bottle contains:
- 10mg nicotine
- 20mg nicotine
- 0mg nicotine
- Nicotine salt
- Freebase nicotine
The duty is based on the 10ml volume, not the type or strength of nicotine.
What About Prefilled Pods?
The duty also applies to vaping liquid contained within pods, cartridges and other vaping products.
For example, HMRC gives a 2ml pod as an example:
2ml × £0.22 = £0.44 duty.
The same principle applies to other products containing vaping liquid—the duty is calculated according to the amount of liquid.
What Are Vaping Duty Stamps?
Alongside Vaping Products Duty, the Government is introducing a Vaping Duty Stamps Scheme.
From 1 October 2026, duty-liable vaping products released for sale in the UK will need an appropriate duty stamp, subject to the relevant transitional arrangements.
The purpose of the stamps is to help identify legitimate vaping products intended for the UK market and support enforcement against illicit products.
You may therefore start seeing vaping duty stamps appearing on retail packaging from October 2026.
What Happens to Existing Unstamped Stock?
There is a transition period for retailers.
Retailers can continue selling eligible unstamped stock they already hold until:
31 March 2027
This means you may see a mixture of stamped and unstamped products during the transition period.
However, vaping products manufactured in or imported into the UK on or after 1 October 2026 must meet the new stamping requirements.
From:
1 April 2027
All vaping products sold or supplied in the UK, outside the relevant duty-suspension arrangements, will need to carry a valid vaping duty stamp.
The Important Dates at a Glance
| Date | What happens |
|---|---|
| 1 October 2026 | Vaping Products Duty begins |
| 1 October 2026 | Duty stamps begin appearing on new duty-liable products |
| 31 March 2027 | Final day retailers can sell eligible existing unstamped stock |
| 1 April 2027 | Vaping products sold in the UK must carry a valid duty stamp, subject to the rules |
There are also specific arrangements around transitional and digital duty stamps. From 1 January 2027, only digital duty stamps can be affixed to vaping products.
Will Every Vape Product Become More Expensive?
Not necessarily by the same amount.
The duty is calculated according to the volume of vaping liquid, so products containing different quantities of liquid will have different duty liabilities.
For example:
10ml e-liquid
£2.20 duty
2ml pod
£0.44 duty
20ml of vaping liquid
£4.40 duty
30ml of vaping liquid
£6.60 duty
The actual retail price will depend on how manufacturers, wholesalers and retailers account for the additional costs throughout the supply chain.
Why Is the Government Introducing Vaping Duty?
The Government says Vaping Products Duty is intended to reduce the affordability and appeal of vaping, particularly among young people and non-smokers.
At the same time, the Government has stated that it wants to maintain the financial incentive for adult smokers to switch from tobacco to less harmful alternatives.
The new vaping duty is being introduced alongside changes to tobacco duty, with the Government aiming to preserve the price differential between vaping and smoking.
What Does This Mean for Customers at Super E-cig?
At Super E-cig, we're preparing for the introduction of Vaping Products Duty and the associated duty-stamping requirements.
The important thing for customers is that you don't need to do anything.
We'll continue to offer a wide selection of genuine vaping products from trusted manufacturers, while ensuring our stock complies with the applicable UK requirements.
As the new duty comes into effect, you may notice changes to the prices of some vaping products. The exact impact will vary depending on the product, its liquid volume and how costs move through the supply chain.
During the transition period, you may also see some products with duty stamps and some without, as retailers are permitted to sell eligible existing unstamped stock until 31 March 2027.
Don't Panic Buy — Here's What You Need to Know
There's no need to panic buy large quantities of e-liquid simply because the duty is being introduced.
The key dates are:
1 October 2026
Vaping Products Duty starts at £2.20 per 10ml.
31 March 2027
Retailers' final day to sell eligible existing unstamped stock.
1 April 2027
Valid vaping duty stamps will be required on vaping products sold or supplied in the UK, subject to the applicable rules.
The new duty is a permanent change to the UK vaping market, so products will continue to be available after the transition period.
Frequently Asked Questions
How much is the new UK Vaping Duty?
Vaping Products Duty is £2.20 per 10ml of vaping liquid, equivalent to 22p per ml.
Does Vaping Duty apply to 20mg nic salts?
Yes. The duty is based on the volume of vaping liquid rather than its nicotine strength.
Does 0mg e-liquid have Vaping Duty?
Yes. The duty applies to vaping liquids regardless of whether they contain nicotine.
Will my e-liquid definitely increase by £2.20?
Not necessarily. £2.20 is the duty payable on 10ml of vaping liquid. How much of the additional cost is reflected in the final retail price is a commercial decision within the supply chain.
Why are duty stamps being introduced?
Duty stamps are intended to help identify legitimate UK-market vaping products and support enforcement against illicit trade.
Can shops still sell unstamped vape products?
Retailers can sell eligible unstamped stock they already hold until 31 March 2027. From 1 April 2027, the new stamping requirements apply to vaping products sold or supplied in the UK, subject to the relevant rules.
Do I need to register for Vaping Products Duty as a normal customer?
No. The new duty creates obligations for businesses involved in manufacturing, importing and handling vaping products. Retailers and wholesalers that only sell or distribute duty-paid products do not need to apply for Vaping Products Duty or Vaping Duty Stamps Scheme approval.
Shop Vaping Products at Super E-cig
The introduction of Vaping Products Duty represents one of the biggest changes to the UK vaping market in recent years.
At Super E-cig, we'll continue to keep our customers informed as the new rules are introduced and stock moves through the transition period.
Shop with confidence for genuine vaping products, trusted brands and fast UK dispatch.
Information in this article is based on current HMRC and UK Government guidance available in September 2026. Vaping duty rules and implementation guidance may be updated, so customers and businesses should check the latest official GOV.UK information where appropriate.
