Vape Tax in the UK: How Vaping Products Duty Works

The UK vape tax is called Vaping Products Duty. It applies from 1 October 2026 at a flat rate of £2.20 per 10ml of vaping liquid, whatever the nicotine strength, and it covers nicotine-free liquid too. Manufacturers, importers and warehousekeepers pay it, not shoppers directly. Alongside it, a duty stamp scheme means vaping products must carry a stamp, with every product on sale needing one by 1 April 2027.

It's one of several new rules for vapes. Our vape laws UK hub puts them all in one place.

Vaping Products Duty at a glance

Sources: HMRC's policy paper, Introduction of Vaping Products Duty from 1 October 2026, and the GOV.UK announcement New Vaping Products Duty comes into effect.

What the duty covers

The duty is charged on the liquid, by volume. HMRC's policy paper says it's a flat rate "regardless of how much nicotine is contained in the product". The definition takes in nicotine e-liquid and any other liquid made to be vaporised in a vape, as long as it isn't a medical or tobacco product. That's why 0mg liquids are included.

It applies to vaping liquid made in or imported into the UK. Goods held in duty suspension, such as stock in an approved excise warehouse, aren't charged until they leave it.

What £2.20 per 10ml works out to

Because the rate is flat, the duty on a product depends only on how much liquid it contains. Here's the arithmetic:

This is the duty itself, not a shelf price. HMRC is clear that whether businesses pass the cost on to retailers and customers is their decision. It does make one thing obvious: large shortfill bottles carry the most duty in cash terms, because they hold the most liquid. If you're not sure what shortfills are, see our shortfills guide.

Who actually pays it

You don't fill in a form or pay HMRC when you buy a bottle. The duty is accounted for further up the chain:

• Manufacturers in the UK need HMRC approval by 1 October 2026. Making vaping products without approval is unlawful.
• Importers account for duty when products come into the UK.
• Warehousekeepers run approved excise warehouses where duty-suspended stock is held.

Approved businesses also have to report product movements through the supply chain, so HMRC can trace where stock goes.

Vaping duty stamps

The Vaping Duty Stamps scheme runs alongside the duty. GOV.UK describes the stamps as tamper-evident, rectangular and either yellow or red, fixed to the retail packaging.

The timeline:

• 1 October 2026: products made or imported from this date must carry a stamp. Transitional stamps without digital features can be used until 31 December 2026.
• 1 January 2027: stamps with digital features become mandatory on newly made or imported products. HMRC's guidance on how vaping duty stamps work says the digital stamps carry a scannable code for authentication and tracing.
• 31 March 2027: last day shops and wholesalers can sell eligible unstamped stock made or imported before 1 October 2026.
• 1 April 2027: every vaping product sold in the UK must carry a valid duty stamp.

For shoppers, the simple version is this: from April 2027, a vape product without a duty stamp shouldn't be on sale. You can report suspected illicit products through GOV.UK's report tax fraud page.

Bringing vape liquid back from abroad

Personal allowances apply from 1 October 2026 too. GOV.UK says travellers arriving in Great Britain can bring up to 50ml of vaping liquid for personal use without paying duty or tax. Bring more and you must declare it and pay duty on the full quantity, not just the excess. Northern Ireland has its own allowances, and they differ for arrivals from the EU and from elsewhere. If you're flying, our guide to taking a vape on a plane covers the airport rules as well.

Why a vape tax now?

The duty was announced at Spring Budget 2024 and confirmed at Autumn Budget 2024. HMRC's policy paper says the aim is to reduce the affordability and appeal of vaping products, and that tobacco duty goes up by an equivalent amount at the same time. So on 1 October 2026 tobacco duty also rises, by the usual escalator plus a one-off £2.20 per 100 cigarettes or per 50g of other tobacco.

The legal basis sits in the Finance Bill 2025-26, with the duty added to the excise system under the Customs and Excise Management Act 1979.

How it fits with other vape rules

The duty doesn't change what you can buy. The product rules stay as they were: nicotine e-liquid is still capped at 20mg/ml and 10ml bottles, and tanks and pods at 2ml, under the Tobacco and Related Products Regulations 2016. Single-use vapes are still banned from sale, as our disposable vape ban guide explains. Further changes on advertising, packaging and display come from the Tobacco and Vapes Act 2026.

If you use a refillable kit, it's worth knowing how many puffs you get from 10ml, since that's the unit the duty is charged on. Our e-liquid hub has more on choosing liquids.

This guide summarises GOV.UK and HMRC information. It isn't tax advice. Businesses should follow HMRC's own guidance, which changes as the scheme beds in.