Vaping Products Duty Starts on 1 October 2026: Vape Liquid Is Taxed at £2.20 per 10ml
If you have been wondering about the Vaping tax October 2026 change and what it will do to the price of your vape, the headline figure is £2.20 per 10ml of vaping liquid. That is the new Vaping Products Duty, but it does not mean every 10ml product will simply become £2.20 more expensive at the till.
The duty is charged on the liquid in vaping products, and the eventual price paid by consumers can also reflect VAT, retailer and manufacturer pricing and other costs. Here is what is confirmed so far, including what happens to existing stock and how the rules apply across the UK. For a wider look at the changes arriving in October, see our guide to what’s changing in October 2026.
The new vaping tax starts on 1 October 2026
Vaping Products Duty is a new UK excise duty on vaping liquid. HM Revenue & Customs says it will take effect on 1 October 2026 and will apply to vaping liquids manufactured in or imported into the UK.
The rate is a flat £2.20 for every 10ml of vaping liquid. The duty is based on the amount of liquid rather than the number of devices or the strength of the liquid.
HMRC has also introduced a separate Vaping Duty Stamps scheme. From 1 October, liable vaping products released onto the UK market must carry the required duty stamp, subject to the rules for products held under duty suspension and the transitional arrangements for existing stock.
Vaping tax October 2026: how much is Vaping Products Duty?
The simplest way to understand the new charge is to convert the rate into a per-millilitre figure. £2.20 per 10ml works out at 22p per ml.
| Amount of vaping liquid | Vaping Products Duty |
|---|---|
| 10ml | £2.20 |
| 20ml | £4.40 |
| 30ml | £6.60 |
| 50ml | £11.00 |
| 100ml | £22.00 |
These figures show the amount of new duty attributable to the liquid volume. They are not predictions of what a customer will pay in a shop.
What does £2.20 per 10ml actually mean?
It is easy to read the headline rate as a £2.20 surcharge on every vape, but that is not how the duty works. A 2ml pod, for example, would have 44p of Vaping Products Duty because 2ml at 22p per ml equals 44p.
HMRC says the duty is charged on vaping liquid, including liquid in bottles, cartridges and pods. The amount therefore depends on how much liquid the product contains.
The duty is collected within the supply chain rather than being a separate charge that every consumer pays directly to HMRC. Businesses that manufacture or bring vaping products into the UK are responsible for the duty when the relevant duty point is reached, with specific rules applying to goods held under duty suspension.
Vaping tax October 2026: will the price of vapes go up by £2.20?
Not necessarily. The confirmed figure is the amount of Vaping Products Duty charged per 10ml of liquid, not a guaranteed increase in the final retail price.
The eventual price paid by a consumer can depend on how the duty works through the supply chain, as well as the manufacturer’s and retailer’s pricing decisions and VAT. HMRC has confirmed that VAT will continue to apply to vaping products, so the duty should not be confused with VAT or with the final price displayed in a shop.
That means it would be misleading to say that a particular 10ml vape will definitely cost exactly £2.20 more from 1 October. Some products could see a different change in their retail price, and existing stock may also mean that the effect is not immediate for every product.
Which vaping products are affected?
The duty applies to vaping liquid, including liquid contained in products such as bottles, cartridges and pods. HMRC’s guidance also covers substances intended for vaping, including propylene glycol, vegetable glycerin and flavourings.
The rules are based on the liquid rather than simply the shape or branding of the product. This means the amount of liquid in a pre-filled device or pod can be relevant in the same way as the volume in a separate bottle of e-liquid.
There are exclusions in the legislation for products that fall into categories such as medical products or tobacco products. The precise definition matters, so products should not be assumed to be covered or excluded simply because they look similar to another vaping product.
Does the tax apply to nicotine-free vapes?
Yes. This is one of the points that is easy to miss. HMRC’s current guidance states that Vaping Products Duty applies whether or not the vaping liquid contains nicotine.
The rate is therefore not linked to nicotine strength. A nicotine-free liquid can still be subject to the same £2.20 per 10ml rate if it falls within the definition of a dutiable vaping product.
What happens to vaping products already in shops?
The introduction date does not mean every existing product has to be removed from shops on 1 October. HMRC has published transitional arrangements for eligible unstamped stock that was already in retail channels before the new requirements took effect.
Retailers can continue to sell eligible unstamped stock they already hold until 31 March 2027. New duty-liable stock released onto the UK market from 1 October must meet the new stamping requirements, subject to the rules for goods held under duty suspension.
This is one reason prices may not change in exactly the same way, or on exactly the same day, for every product. Stock bought by a retailer before the change can remain available for a period under the transitional rules.
Does the new vaping tax apply across the whole UK?
Yes. Vaping Products Duty is a UK excise duty and HMRC’s guidance covers vaping products manufactured in or imported into the UK. The duty therefore applies in England, Scotland, Wales and Northern Ireland, subject to the detailed customs and duty rules that apply to particular movements of goods.
The important distinction is that this is not a devolved tax set separately by the Scottish, Welsh or Northern Irish governments. It is a UK-wide excise duty administered by HMRC.
What should vapers expect from October?
The clearest thing to expect is a new tax within the supply chain rather than a single, fixed price rise at the checkout. The duty rate is £2.20 per 10ml, so products containing more liquid carry a larger duty amount.
Duty stamps will also begin appearing on liable vaping products from 1 October. At the same time, some eligible unstamped stock already held by retailers can continue to be sold until the end of March 2027 under the transitional arrangements.
If you are comparing prices after the change, the useful figure to keep in mind is the amount of liquid in the product. The £2.20 rate tells you the new duty calculation, but it does not tell you exactly what a particular brand or shop will charge.
Sources and further information
The main sources for this article are official HMRC and GOV.UK guidance:
- HMRC: Introduction of Vaping Products Duty from 1 October 2026
- GOV.UK: Handling wholesale or retail vaping products in the UK
- GOV.UK: Prepare for Vaping Products Duty and the Vaping Duty Stamps Scheme
- HMRC: UK businesses and Vaping Products Duty
- GOV.UK: Vaping Products Duty and Vaping Duty Stamps, force of law notices
- GOV.UK: Budget 2025, rates and allowances
Editorial note: Vaping Products Duty is separate from VAT and from the final retail price of vaping products. The duty rate and implementation details above are based on HMRC and GOV.UK information available in September 2026. Retail prices may vary between products and retailers.
