From 1 October 2026, vaping in the UK changes in a way that directly affects every regular user. A new excise duty called the Vaping Products Duty will apply to all e-liquids, increasing costs across nic salts, shortfills, and prefilled systems. Unlike previous regulation updates focused on safety and compliance, this change is purely financial and based on volume rather than nicotine strength.
If you currently buy nicotine salts, shortfills, or refill pods, this guide explains exactly what will happen to pricing, why the increases vary depending on product type, and what it means for your long-term vaping costs.
The UK government is introducing a flat excise duty of £2.20 per 10ml of vape liquid. VAT is then applied on top, bringing the effective increase to £2.64 per 10ml.
This applies to all e-liquids regardless of nicotine content. That includes 0mg shortfills, nic salts, freebase liquids, and nic shots. The tax is calculated purely on volume, meaning the more liquid you buy, the more duty is added.
This is the first time vape liquid has been taxed in the same category as tobacco or alcohol in the UK.
The cost increase depends entirely on how much liquid is in the product. Smaller formats such as 10ml bottles see a noticeable rise, while larger bottles like shortfills are impacted far more heavily.
Compare the typical cost increase per type of product including the five main effected.
If you regularly use 100ml shortfill e-liquids, the increase is significant because the duty is applied ten times within a single bottle. In contrast, smaller formats such as 10ml e-liquids see a fixed increase per unit.
The structure of the tax means larger bottles carry a heavier burden. A 100ml shortfill contains ten units of 10ml, so the duty multiplies across the entire bottle. On top of that, nic shots used with shortfills are taxed separately, increasing the overall cost further.
This creates a shift where refillable vaping, which has traditionally been the most cost-effective option, becomes less financially attractive compared to smaller-volume formats.
Shortfills, already the least appealing option among underage vapers, are set to face the steepest price increases. A 100ml bottle could rise by up to 147%.
Yes, all vape liquids are included. The duty does not take nicotine strength into account. Whether you use 20mg nic salts or 0mg shortfills, the same rate applies per 10ml.
This approach replaced an earlier proposal that would have taxed higher nicotine strengths more heavily. Instead, the government opted for a simplified flat-rate model.
During the transition period, some products may still be available at pre-tax pricing depending on stock levels. After April 2027, all vape liquid sold in the UK must be fully compliant. For an in-depth breakdown of why the prices are changing, read our Why Vape Prices Are Increasing in the UK (2026 Duty Explained) blog.
The duty applies to any liquid designed for vaping, including:
Hardware such as vape kits, coils, batteries, and empty pods are not affected.
For most users, this change increases the monthly cost of vaping. The exact impact depends on your usage habits. Those using larger bottles will notice a sharper increase compared to those buying smaller quantities more frequently.
If you currently rely on cheap nic salts UK or nic salt multi-buy deals, these types of offers are likely to become more important as pricing adjusts across the market.
You can also explore broader vape bundle offers and best value vape juice deals to manage long-term cost more effectively.
Based on the current £2.64 increase per 10ml bottle after duty and VAT, here is how some popular nic salt ranges may look after 1 October 2026.
| Brand | Current Price | Tax Increase | Estimated New Price | Current Multi-Buy |
|---|---|---|---|---|
| Bar Juice 5000 | £3.99 | +£2.64 | £6.63 | 10 for £16 |
| Elfliq | £3.99 | +£2.64 | £6.63 | 10 for £16 |
| Elux Legend | £3.99 | +£2.64 | £6.63 | 5 for £11 |
| SKE Crystal | £3.99 | +£2.64 | £6.63 | 5 for £11 |
| Hayati Pro Max | £3.99 | +£2.64 | £6.63 | 5 for £11 |
| IVG | £3.99 | +£2.64 | £6.63 | 5 for £11 |
| Lost Mary MaryLiq | £3.99 | +£2.64 | £6.63 | 5 for £11 |
Even with the new tax, vaping is expected to remain significantly cheaper than smoking. However, the gap is narrowing, particularly for users who rely on high-volume e-liquid consumption.
This shift may influence how users choose products, with more focus on efficiency, lower consumption, and value-based purchasing.
Even with the new tax, vaping is still expected to remain significantly cheaper than smoking. The average smoker in the UK spends over £4,000 per year, compared to around £300–£500 for a typical vaper meaning vaping can still be up to 70–90% cheaper, despite rising costs.
Manufacturers and retailers are already preparing for changes in demand. This includes exploring alternative formats such as higher concentration liquids and revised product designs to offset the impact of volume-based taxation.
Consumers are also expected to adjust buying habits, with increased interest in multi-buy pricing and smaller, more controlled usage patterns.
The 2026 vape tax is one of the biggest financial changes the UK vaping market has seen. While it does not restrict access to products, it changes how much users pay and how they approach buying decisions.
Understanding how the duty works allows you to plan ahead, adjust your usage if needed, and identify better-value options before and after the changes take effect.
The UK vape tax is a new excise duty called Vaping Products Duty, which starts on 1 October 2026. It adds £2.20 per 10ml of vape liquid before VAT. This means all vape liquids sold for use in vaping products will become more expensive, including nicotine salts, freebase e-liquids, shortfills, nic shots, and prefilled pods.
The new vape tax begins on 1 October 2026. From that date, newly produced or imported vape liquids entering the UK market will be subject to the duty. There is then a sell-through period for older stock before full duty stamp enforcement applies from 1 April 2027.
A 10ml e-liquid will have £2.20 of duty added before VAT. Once VAT is included, the real increase is £2.64 per bottle. This applies to nicotine salts, freebase liquids, and nicotine-free 10ml vape juice as long as the product is intended for vaping.
Yes. The new vape duty applies to all vape liquids regardless of nicotine strength. That means nicotine-free e-liquid, including 0mg shortfills and other zero-nicotine vape liquids, is taxed at the same flat rate based on volume.
Yes. Nic salts are fully affected by the new tax. Every 10ml bottle of nicotine salt e-liquid will carry the same £2.20 duty before VAT, increasing the final cost by £2.64 per bottle once VAT is added.
Yes. Shortfills are among the most affected product types because the tax is charged by liquid volume. A 50ml shortfill will carry £11.00 duty before VAT, while a 100ml shortfill will carry £22.00 duty before VAT. Nic shots used with shortfills are also taxed separately.
Yes. Nic shots are included because they are vape liquids intended for use in vaping. A standard 10ml nic shot will also have £2.20 duty added before VAT, creating the same £2.64 overall increase seen on other 10ml vape liquids.
Yes. Prefilled pods are included because they contain vape liquid. The amount of duty depends on the total liquid volume inside the pod. For example, a 2ml pod will attract 44p duty before VAT, which becomes about 53p once VAT is added.
No. The duty applies to vape liquid only. Hardware such as vape kits, replacement coils, batteries, chargers, tanks, and empty pods are not taxed under the new Vaping Products Duty unless they are sold containing e-liquid.
Shortfills are hit harder because the duty is based only on liquid volume. Larger bottles carry more taxable volume, so a 50ml or 100ml shortfill attracts much more duty than a single 10ml nic salt bottle. On top of that, any nic shots added to the shortfill are taxed separately.
For many users, vaping is still expected to remain cheaper than smoking, but the cost gap is likely to narrow. The biggest effect will be felt by people who use larger amounts of e-liquid each month, especially shortfill users.
Many vapers are likely to look more closely at bottle size, usage habits, and multi-buy offers once the tax begins. Smaller format liquids, planned purchases, and value-focused buying patterns may become more important as overall e-liquid costs rise across the UK market.
