
Calculating Duty by Bottle Size
The vape tax will affect products by ml concentration. As a general rule of thumb, a larger bottle will have more tax implemented. Shortfills will therefore be most affected by the tax. The tax applies at a rate of 22p per ml of e-liquid, meaning a 10ml bottle of e-liquid will cost a further £2.20, followed by a 20% VAT charge, totalling at £2.64 extra tax. For the Core Range, as an example, this totals at £5.14.
For a more detailed breakdown of costs, be sure to check our blog on the Vape Duty E-Liquid Price Difference Explained.

