DIY Vape Juice & The UK Vape Tax
While many vapers are preparing ahead for the vape tax by buying e-liquids in advance, some are considering making their own from scratch. While this can seem like a good idea on first inspection, it's actually quite a risky alternative.
In this blog we explain what DIY vape juice making is, and why it isn't a great alternative when considering the vape tax.
Can I Avoid Vape Tax With DIY E-Liquid?
You can't necessarily 'avoid' tax using DIY e-liquid, as the UK vape Duty covers all raw materials sold with the purpose of being used for vaping. Therefore, making your own e-liquid with raw materials used to create vape liquids, such as VG, PG, flavourings and nicotine will cost just as much as buying the same relative amount of readily available e-liquid.
When also considering the larger volume raw materials for vaping are sold at, you'll be making a huge investment into the purchase, with little or no benefit due to the duty application. Keep in mind that the duty is applied at a rate of 22p per ml, meaning a litre of raw material would incur an additional £220 from vape duty alone. This also doesn't include VAT or costs of the materials themselves, making the effort and overall costs far from worthwhile.
While making DIY style e-liquid is possible, it's highly unlikely that you'll avoid any tax by creating it.
What Does The Vape Tax Apply To?
As stated directly by the UK government: "The duty will apply to vaping liquid which contains nicotine and either or both glycerine and glycol or any liquid that is intended to be vapourised by a vape and is not a medical or tobacco product."
This statement broadly covers all products made and fit for vaping, including nicotine-free ingredients.

Can I Avoid Vape Tax By Mixing My Own Vape Juice?
Simply put, no. Even if you find a supplier of these materials that isn't charging tax, using the materials at home after the 1st of October without declaration to HMRC is illegal, with very strict repercussions and regulations, including tax fraud.
Keeping this in mind, stocking up through retailers removes all the burden of manufacturing and reaching out to HMRC and ensuring the correct procedure, as well as calculating extra costs such as duty and VAT.
There are also safety risks involved with DIY mixing, which overall make it a much less incentivised way of acquiring your e-liquid.
Is DIY Vaping Cheaper Than E-Liquid Bottles After Tax?
DIY vaping will not be cheaper than e-liquid bottles and may, in fact, potentially cost more. The prices of buying VG and PG in bulk alone are already quite steep for the intended purpose. Add the costs of flavourings, nicotine, duty and finally VAT on top of everything else, and prices can start to mount quite fast.
Even in the best-case scenario of creating a bulk amount of e-liquid, there would be far too much to manage for personal use, before issues such as steeping come into play. By instead measuring your e-liquid needs and ordering in bulk before tax prices are in effect, you'll save money whilst having the right amount of stock necessary.
Is Making E-Liquid At Home Dangerous?
While manufacturing your own e-liquids from the relevant raw materials isn't inherently dangerous, doing it incorrectly is very risky. As is the case with anything made for human consumption, there are strict standards that need to be upheld.
All EDGE products are manufactured using only the highest quality, traceable ingredients in our ISO 17025-accredited in-house laboratory and ISO 9001-certified facilities. This guarantees quality and safety across all our products, which continue to undergo strict procedures and checks.
Even if not made for commercial sale, it would be nearly impossible to create e-liquids to such a standard with homemade facilities, with cleanliness and contamination being a huge concern. For the sake of safety, as well as there being near to no benefit from creating DIY e-liquids, we would strongly suggest against mixing your own e-liquids in a home environment. DIY mixing is very inconsistent and not worth risking your wellbeing over.
If DIY Vaping Is Still Subject To The Tax Changes, How Can I Get Around It?
There's unfortunately no straightforward, nor legal, way to avoid the vape tax. As it stands however, EDGE will continue to stock tax-free e-liquids, including pre-filled pods. While it is technically possible to buy the raw ingredients and make e-liquid yourself, the most convenient, safe and inexpensive way of doing so is by simply buying them from a trusted retailer.
Despite this, there is still chance to buy e-liquids at their current price. EDGE will continue to sell through unstamped stock until April 2027, at which all vape products must have a stamp applied.
Overall, buying from retailers will remain the best and safest option both before and after the vape tax.

Have You Tried Nicotine Pouches?
Although vaping products will cost more after the tax, nicotine pouches will remain the same price. This may be a good opportunity to try them as an alternative, or to make the full switch to them.
Our nic pouch range has a strong range of flavours and strengths, making the transition as smooth as possible. Some of our most popular flavours currently include Mixed Berry Ice, Blackcurrant Mint and Watermelon. These are available from 3mg-12mg.
For more information on nic pouches, find our blog here.
