Vaping Products Duty Will Hit UK Vapers October 1

The latest kick in the teeth for UK consumers who have chosen vaping over smoking is set to hit on October 1st, 2026, when the new Vaping Products Duty finally comes into effect. This new tax, the first excise duty to be applied to vaping products in the UK, was first announced in 2024. But while some might have hoped it would quietly be shelved, it seems the UK government is keen not only to reduce vaping choice, but to make some money while doing so. 

We first covered this new tax two years ago, but if you are unaware, the Vaping Products Duty will apply to ALL vape liquids, even those that do not contain nicotine. According to the HM Revenue & Customs website: 

“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. It will be charged on vaping products that are produced in, or imported into, the United Kingdom.“ 

It is set to add a fixed £2.20 per 10ml of e-liquid, regardless of how much nicotine is contained in the product. Unfortunately, that does not mean that manufacturers can simply switch to 9ml bottles and avoid the duty. The tax is applied at the source, so if a vape juice brand produces and sells 1 liter of e-liquid, they will effectively owe £220.00 to the government. 

While it is likely that the big vape juice brands will try to absorb some of the extra costs for a while, that won’t be sustainable for most. And if the cost is passed on to the consumer, each 10ml bottle will increase in price by at least £2.20. Vape juice in the UK is overwhelmingly sold in 10ml bottles, with prices ranging from £3 to around £6 per bottle right now. That means some of the vape juice you buy could almost double in price overnight. 

The messaging around this new tax is so confusing and muddled. Unlike the ban on single-use disposables that came into effect in June, 2025, this is not really being proposed as a way to prevent youth vaping, but rather as a way to reduce the affordability of vaping. This is the stated policy objective: 

“The government is committed to reducing the affordability and appeal of vaping products, particularly among young people and non-smokers, while maintaining the financial incentive for smokers to switch to less harmful alternatives.”

So, make it less appealing while also trying to make it more appealing? Make it make sense. This tax will disproportionately affect people buying 10ml bottles to fill up their pod or mod vape, not the people who buy disposable pod systems that only contain 2ml or 4ml of juice. It will also make the idea of buying black-market juice and devices from dodgy shops or online marketplaces much more attractive than it previously would have been.