Vaping Products Duty and Duty Stamps Explained for UK Vapers

Vaping Products Duty is a new UK excise tax of £2.20 per 10ml of vaping liquid, and it has applied since 1 October 2026. It covers e-liquid with or without nicotine, so it affects e-liquids, prefilled pods, shortfills and nicotine shots alike. Alongside it, a duty stamp scheme means every vaping product on sale must carry a UK duty stamp from 1 April 2027. If you have noticed price changes or new labels on packaging, this is why.

This guide explains how the duty works, how much it adds to common product sizes, what duty stamps are and how to recognise them, which dates matter, and what it all means when you are buying vape products in the UK.

What Is Vaping Products Duty?

Vaping Products Duty (VPD) is an excise duty, like the duties on tobacco and alcohol. It was announced in the 2024 Spring Budget and confirmed later, and it took effect on 1 October 2026. It is charged on the liquid itself rather than on devices, batteries or empty hardware.

According to HMRC's policy paper on the introduction of the duty, it applies at a single flat rate of £2.20 per 10ml regardless of nicotine content. The government also announced a matching increase in tobacco duty when VPD started, so the price gap between vaping and smoking tobacco is broadly maintained.

Who pays the duty?

The duty is paid by businesses that manufacture or import vaping products for the UK market, including warehousekeepers holding duty-suspended stock. Shoppers do not pay it directly at the till. However, businesses can choose to pass the cost on, absorb it, or do a mix of both, which is why prices across the market have shifted since October.

How Much Duty Is on Each Product?

Because VPD is charged per millilitre, you can work out the duty on any product from its liquid volume. The table shows the duty element on common UK product sizes. It does not show the final shelf price, which also includes the product cost, retailer margin and VAT.

The flat per-ml rate means the duty is the same whether you vape 20mg nic salts or a nicotine-free shortfill. It also means the duty makes up a bigger share of the price on large-volume products such as 100ml shortfills than on small, more expensive items.

Are vape kits and empty pods taxed?

The duty is charged on vaping liquid, so an empty refillable pod or a device sold without liquid does not carry duty for the hardware itself. A prefilled pod kit carries duty on the liquid in its pods. Refillable kits such as refillable pods and devices only carry duty on the e-liquid you buy separately.

Does mixing a shortfill with a nicotine shot add more duty?

No. HMRC's guidance says that mixing duty-paid liquids, such as a duty-paid shortfill with a duty-paid nicotine shot, does not count as manufacturing and does not need HMRC approval. Each product has already had its duty paid.

What Are Vaping Duty Stamps?

Duty stamps show that the duty on a product has been accounted for. They are a familiar idea from tobacco and spirits, and the Vaping Duty Stamps scheme brings the same approach to vapes. HMRC's preparation guidance for the duty and stamps scheme sets out how they work.

What does a vape duty stamp look like?

• A rectangular stamp measuring 18mm by 42mm, printed on secure paper.
• Fixed to the outermost retail packaging, such as the box, or the bottle itself if there is no box.
• Placed so the pack cannot be opened without damaging the stamp or the packaging.
• Digital stamps carry a data matrix code that businesses in the supply chain can scan.

The guidance does not describe a way for shoppers to verify a stamp themselves, so buying from an established UK retailer remains the practical safeguard.

Key Dates for Vaping Products Duty and Stamps

Between October 2026 and March 2027 you may see a mix of stamped and unstamped packs on sale. That is expected during the transition, because retailers are allowed to sell through older stock until the end of March 2027.

What the Duty Means for Vapers

Higher prices on liquid-heavy products

The products with the most liquid carry the most duty. A 100ml shortfill carries £22 of duty, so bigger bottles have seen the largest effect. A 2ml prefilled pod carries 44p, which is a smaller change per pod but adds up if you get through several a week.

Comparing formats on cost per ml

Because duty is the same per ml across every format, the difference in running costs between prefilled pods, refillable pods and bottled liquid now comes mainly from the product price itself. Refillable kits let you choose any compatible nic salts or 50/50 e-liquids, which some adults find easier to budget for. Our bar-style nic salts comparison covers popular 10ml options.

Stamped packaging is a sign of legitimate stock

One aim of the stamps scheme is to make illicit and non-compliant products easier to identify and seize. HMRC can seize unstamped products, and from 1 April 2027 possession or sale of unstamped vaping products in the supply chain is an offence. Buying from a UK retailer helps make sure the products you buy are legal and correctly labelled.

How the Duty Fits With Other UK Vape Rules

• Tobacco and Vapes Act 2026: since 29 October 2026, all vaping and nicotine products are 18+ and proxy purchasing is an offence. See our Tobacco and Vapes Act guide.
• Single-use vape ban: since 1 June 2025, vapes that are not rechargeable and refillable or re-podable cannot be sold. Our guide to long-lasting alternatives after the ban explains the options.
• Product limits: nicotine pods and tanks up to 2ml, nicotine refill bottles up to 10ml and nicotine strength up to 20mg/ml, as set out in the GOV.UK e-cigarette regulations.
• Advertising: a wider ban on advertising and sponsorship of vapes and nicotine products is intended from 1 June 2027, subject to secondary legislation.

Which Questions Should You Ask When Buying?

1. How much liquid am I getting? Compare products by the total ml, since duty is charged per ml.
2. Is it a compliant UK product? Look for 2ml pods, 10ml nicotine bottles and a maximum of 20mg/ml.
3. Is the pack stamped? From 1 April 2027 every vaping product on sale must carry a stamp.
4. Do I need nicotine in the liquid at all? Nicotine-free liquid carries the same duty per ml, so the duty itself does not change based on strength.

Frequently Asked Questions

How much is the UK vape tax?

Vaping Products Duty is £2.20 per 10ml of vaping liquid, which works out at 22p per ml. It has applied since 1 October 2026 and is charged at the same rate whether the liquid contains nicotine or not.

Do nicotine-free e-liquids pay vape duty?

Yes. HMRC states that products are liable for Vaping Products Duty whether the liquid contains nicotine or not. Nicotine-free shortfills and liquids are charged at the same £2.20 per 10ml rate.

How much duty is on a 100ml shortfill?

A 100ml shortfill carries £22 of Vaping Products Duty, calculated at 22p per ml. The final shelf price also includes the cost of the product, the retailer's margin and VAT.

How much duty is on a prefilled pod?

A UK prefilled pod holds up to 2ml, so it carries 44p of duty. A pack of five 2ml pods carries £2.20, the same as a 10ml bottle.

When do vapes need duty stamps?

Products released onto the market from 1 October 2026 should carry a stamp. From 1 April 2027, all vaping products on sale must carry a UK duty stamp, and selling unstamped products becomes an offence.

Can shops still sell unstamped vapes?

Until 31 March 2027, retailers can sell through stock made before the duty without a stamp. From 1 April 2027, selling any unstamped vaping product is an offence unless it is held in duty suspension.

Are vape devices taxed under the new duty?

The duty is charged on vaping liquid. Devices and empty refillable pods are not taxed as hardware, but prefilled pods and kits carry duty on the liquid they contain.

Who pays Vaping Products Duty?

Manufacturers, importers and warehousekeepers pay the duty to HMRC. Retailers and shoppers do not pay it directly, but businesses may pass some or all of the cost on through prices.

What does a vape duty stamp look like?

It is a rectangular stamp measuring 18mm by 42mm on secure paper, fixed to the outer retail packaging so the pack cannot be opened without damaging it. Digital stamps include a data matrix code for supply chain checks.

Final Verdict

Vaping Products Duty adds a flat 22p per ml to UK vaping liquid from 1 October 2026, so a 2ml pod carries 44p, a 10ml bottle £2.20 and a 100ml shortfill £22, whether or not the liquid contains nicotine. It is paid by manufacturers and importers, and retailers decide how much reaches the shelf price. The duty stamps scheme runs alongside it: unstamped stock made before the duty can be sold until 31 March 2027, and from 1 April 2027 every vaping product on sale must carry a stamp. For adult vapers, the practical takeaways are to compare products by volume, expect stamped packaging and buy from a UK retailer. For the other rule changes this autumn, read our Tobacco and Vapes Act explainer.

This product contains nicotine, which is a highly addictive substance. For adults aged 18 and over only.