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EDGE header - Everything you need to know about the UK vape tax

Everything You Need to Know About the UK Vape Tax

Following the 1st October 2026, a new tax on vape products will be officially enforced. The UK government has confirmed that the Vaping Products Duty (VPD) will commence next year, set to be the biggest tremor to the industry in years.

This follows the disposable vape ban from 1st June 2025, which forced many vaping businesses and disposable vape users to change their practices in accordance with the law.

Unlike the 1st June ban, this legislation will affect all vapers and businesses equally, so ensuring you're prepared and informed is necessary.

In this blog, we will cover what the duty is, how it will affect vapers in the near future and how it will work in conjunction with VAT (Value Added Tax).

Why is There a UK Vape Duty?

The introduction of the Vaping Products Duty (VPD) comes in conjunction with the very recent action taken to ban disposable vape devices. The overarching incentive is to prevent non-smokers, most particularly younger people under 18, from taking up vaping. By applying a price increase, this will make vaping less affordable and thus less appealing to younger people - but by proxy will affect all vapers, including those vaping to kick their smoking habit.

The UK Government still sees vaping as a step towards a smoke-free Britain and has ensured that vaping will still be cheaper than smoking. Though this brings into question how much smokers will be incentivised to switch if vaping isn't drastically cheaper by comparison.

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What products will the UK Vape Tax Affect?

The new vape duty covers all vape liquids, regardless of nicotine content, including alternative vape liquids like those with CBD instead of nicotine. The good news is that device batteries, refillable vape pods and other accessories are exempt from the tax.

This does mean, however, that all vape liquids will be impacted, including bottles, shortfills and pre-filled vape pods. This even includes nicotine-free e-liquid.

A flat rate of 22 pence per ml of vape liquid will apply to all containers. This means that all e-liquid will be taxed at the same rate, with the duty scaling with the size of the container.

How Will This Affect EDGE Vaping Products?

  • EDGE Vaping UK - 18mg Core Vape E-Liquid

    EDGE Core Range

    10ml e-liquid bottles currently offer the best value for money, considering the cost per millilitre of e-liquid. While refill bottles such as our EDGE Elite range will remain the cost-effective option compared to pre-filled pods, they will be affected more by the vape tax, at a £2.20 increase.

  • Edge Vaping UK GO Pods 18mg Nicotine

    EDGE Pre-Filled Pods

    Pre-filled pods will see much less of an impact when compared to bottled e-liquids. The vape duty has a flat rate of 22 pence per ml, meaning an EDGE 1.5ml pod will only be affected by a 33p increase - or 66p in a pack of two.

Will the UK Vape Duty Affect Zero Nicotine E-Liquid?

Yes, zero-nicotine e-liquid is affected at the same rate as other e-liquids containing nicotine are, at 22p per ml. Therefore, a 0mg nicotine bottled e-liquid will still see a £2.20 upcharge as a result of the new vape duty, despite a lack of nicotine concentration. This means that the tax isn't lenient with different nicotine concentrations, but instead affects any vaping-related liquid products.

As there are no separate rules, containers with larger volumes of liquid, such as shortfill bottles, will be most affected by the vaping duty. A 50ml shortfill, for example, will see an increase at £11 by tax alone.

How Will VAT Affect Pricing of Vape Products After The Vape Tax?

Although we have highlighted how the vape tax will affect products, the duty itself is affected by VAT - which ultimately affects all of our products.

VAT (Value Added Tax) is a separate tax applied to all goods and services in the UK at 20% of their total cost or value. VAT has consistently been applied to all vape products in the past, as it is a standard duty and thus is nothing new. Vape Duty Stamps (VDS) will be a necessary addition to EDGE products from the time the duty is implemented, and therefore will fall under the umbrella of goods.

As a result, a further 20% will be charged on duty costs, in addition to the base price of the product.

For example, the £2.20 charge on a 10ml bottle of e-liquid will be subject to a further 20% VAT charge, making the overall price increase £2.64.

A Brief Timeline of UK Vape Tax Legislation

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March 2024 - Vape Tax Announced

Towards the end of the Conservative Party fronting the UK Government, former Chancellor Jeremy Hunt announced that a vape tax would be implemented and fully in motion by October 2026.

This was proposed as part of the Conservative's Spring Budget, working alongside the Tobacco & Vapes Bill which aimed to create a smoke-free generation in the UK.

The bill would aim to make e-liquid pricing less affordable to children, in conjunction with the disposable vape ban, which was at the time the biggest cause for issue amongst underage vaping.

July 2024 - Labour Wins General Election

The Labour party, fronted by Kier Starmer, wins the UK General Election. Despite the change in Government, the Labour party confirmed that they would continue with the Tobacco & Vapes Bill as proposed by the Conservatives.

October 2024 - More Details Announced

The UK were informed of the details of the Vaping Products Duty. A 22p per ml duty was set to be applied to all vaping liquid products, set to come into effect on the 1st October 2026.

1st April 2026 - Stamp Duty Preparation in Effect

Vape liquid manufacturers will need to prepare by applying to HMRC for approval under the VPD and VDS scheme. This tenuous process lasts 45 days, with businesses needing to prove several factors such as ability to pay for the duty and meet compliance checks.

If conditions are met, businesses will be able to buy stamps from HMRC-approved suppliers.

Consumers will slowly begin to see more and more of these stamps from this date, as vape manufacturers gradually adapt to the duty.

1st October 2026 - Vape Duty is in Effect

From October 2026 onwards, the vape tax will be fully implemented into UK law. Stamps will be legally required for sale of vape liquid products and taxes will be applied on sale.

Customers will see a gradual shift of non-compliant products leaving the shelves, with retailers looking to move through them as fast as possible.

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1st April 2027 - Non-Compliant Products Fully Removed

The tax will be fully in effect, with any non-compliant products pulled from shelves under the maintenance of HMRC and Trading Standards.

The sell-through period will have ended by now, meaning consumers will now only see and be able to buy legally compliant vaping products from retailers.

How Will the Vape Duty Affect Consumers?

Depending on how you vape, you may want to reconsider how you buy your e-liquid. We've outlined some of the current options below and how they will affect cost and availability to consumers.

If you use 10ml e-liquid bottles: You will notice a steep increase in pricing for 10ml bottles. This may mean you need to cut down on usage, or for some vapers, stop altogether.

If you use pre-filled pods: Although they were more expensive over bottled e-liquids prior to the tax, users will now want to consider even more whether they want to move from pre-filled to bottled. The savings will be even more prevalent after the vape duty.

If you use shortfill bottles: Unfortunately, you will be impacted most from the vape tax. 50ml shortfills will likely be as expensive as £20+ and 100ml even more so, at £30+. The drastic increase in price will likely turn users away from using them, causing a dip in the market and the possible disappearance of shortfills entirely.

If you use your own raw ingredients: You will be out of luck, as individual ingredients will remain available to purchase, but you cannot create e-liquids without HMRC approval. The average person who creates their own mixes will not have the resources or time to apply for and pay for duty stamps, meaning hobbyists will be forced to quit. If you continue to mix at home without approval, you may face fines and potentially even criminal charges.

Depending on what brands you use: You may notice a decrease in vaping products and stock across the market. Smaller businesses and brands will be most affected by the vape tax, meaning brand availability and options will decrease.

Summary: What We Know About the UK Vape Duty

We hope this article has helped bring you fully up to date with the current details of the vape duty and what its introduction is likely to mean for you.

We appreciate that the prospect of vaping becoming more expensive will be worrying for many of our customers. Rest assured that, although some price increases are unavoidable, we remain committed to being one of the most competitively priced vape retailers in the UK, without ever compromising on quality or safety.

Over the coming weeks, we’ll be publishing plenty more helpful content to keep you informed as we head towards 2026 and the enforcement date for the tax draws ever closer.
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