The UK’s Vaping Products Duty has officially come into effect today, October 1, 2026, introducing a mandatory price increase for e-liquids at the point of sale. Under the new regulations, a flat-rate tax of £2.20 is now applied to every 10ml of vaping liquid, regardless of its nicotine concentration.
This tax is the first specific duty of its kind for the UK vaping market and applies to all retail e-liquids, including nicotine-free versions. For consumers, this translates to a direct price hike; a standard 10ml bottle that previously retailed for approximately £4.00 is expected to rise to over £6.00 once the duty and associated VAT are factored into the final price.
A Simplified Flat-Rate Structure
The final legislation for the Vaping Products Duty established a flat rate of £2.20 per 10ml of e-liquid. This flat rate ensures that all refillable liquids are treated equally under the law, providing a predictable cost structure for both retailers and customers.
The implementation of this duty primarily impacts the refillable market and “shortfill” bottles. Disposable vapes, which previously dominated the market, have been prohibited in the UK since June 1, 2025, meaning the new tax focuses almost entirely on the e-liquids used in permanent, refillable kits.
Maintaining the Gap with Tobacco
To ensure that vaping remains a financially viable alternative for those attempting to quit smoking, the government has introduced a simultaneous one-off increase in tobacco duty. Effective today, the duty on tobacco has risen by £2.20 per 100 cigarettes or 50g of rolling tobacco.
Analysis of the dual-track policy suggests this parallel increase is intended to maintain a “price incentive” for smokers to switch to vaping products. By raising the cost of both products by an equivalent amount, the government aims to prevent the new vape tax from making traditional tobacco products appear more affordable by comparison.
Retailers across the country are expected to update their pricing immediately to reflect the new duty, though some older stock already on shelves may be sold at previous price points until current inventories are depleted.
