What is the Vaping Products Duty?
The Vaping Products Duty (VPD) is a new excise tax introduced by the UK government. It works a lot like the duty already charged on tobacco and alcohol — a fixed amount added to the product before it reaches the shelf. Since 1 October 2026, every millilitre of vaping liquid released for sale in the UK carries a duty of 22p.
Importantly, it's a single flat rate. An earlier proposal would have charged different amounts depending on nicotine strength, but that was dropped — so a 0mg shortfill is taxed exactly the same per ml as a 20mg nic salt.
How much does it actually add?
The duty is charged on volume, so bigger bottles carry more duty. Remember VAT (20%) is then applied on top. Here's the tax impact at a few common sizes:
| Bottle | Duty (22p/ml) | VAT on duty | Total tax added |
|---|---|---|---|
| 10ml | £2.20 | £0.44 | £2.64 |
| 50ml | £11.00 | £2.20 | £13.20 |
| 100ml | £22.00 | £4.40 | £26.40 |
| 50ml shortfill + 1 nic shot (60ml) | £13.20 | £2.64 | £15.84 |
| 100ml shortfill + 2 nic shots (120ml) | £26.40 | £5.28 | £31.68 |
| 2ml prefilled pod | £0.44 | £0.09 | £0.53 |
| 12ml big-puff pod (e.g. Lost Mary BM6000) | £2.64 | £0.53 | £3.17 |
Buying a kit? Only the liquid is taxed — a kit that includes one 2ml pod picks up just £0.53, and the device itself carries no duty at all. Hardware, coils and empty pods stay duty-free.
Three real-world examples
Why is it being introduced?
The government's stated aims are to raise revenue and to discourage non-smokers — particularly young people — from taking up vaping, while keeping vaping cheaper than smoking so it remains a tool for quitting. The duty sits alongside other recent changes, including the ban on single-use disposable vapes that came into force on 1 June 2025.
Will every product go up by the same amount?
Not necessarily. The duty is fixed per ml, but final shelf prices depend on each brand's pricing, pack sizes and any absorbing of cost along the supply chain. Larger formats (like 100ml shortfills) carry more duty in absolute terms but often remain better value per ml than small bottles.
What this means for shortfills
Shortfills are nicotine-free, so they were sometimes assumed to be exempt — they are not. The duty applies to vaping liquid whether or not it contains nicotine. If you mix your own with nic shots, our nicotine shot calculator will still help you get the strength right.
The duty stamp scheme
Alongside the duty, a Vaping Duty Stamps Scheme means products legally sold in the UK must carry a duty stamp showing the tax has been paid — similar to the stamps on tobacco. Retailers like us will stock duty-paid, stamped product from trusted UK distributors, so there's nothing extra for you to do as a customer.
- From 1 October 2026 — products released for sale must be duty-paid and stamped.
- Until 31 March 2027 — a grace period allows existing, pre-duty stock to be sold through.
- From 1 April 2027 — all vaping products on sale in the UK must carry a stamp.