Introduction
One of the biggest questions surrounding the UK's new Vaping Products Duty (VPD) is:
Are shortfills affected by vape tax?
The answer is:
Yes.
Shortfills are subject to the UK's Vaping Products Duty and, because the tax is based on liquid volume, shortfill users are likely to see some of the largest price increases in the entire vaping industry.
For many years, shortfills have been one of the most cost-effective ways to vape. Large 50ml and 100ml bottles offer excellent value per millilitre and remain popular among sub-ohm vapers using high-powered vape kits.
However, from 1 October 2026, every millilitre of vape liquid will attract a new excise duty. This means larger bottles will incur significantly larger tax increases than standard 10ml e-liquids.
In this guide, we'll explain exactly how the Vaping Products Duty affects shortfills, why 100ml bottles are hit hardest, what this means for sub-ohm vapers and how you can reduce the impact of rising vape costs.
What Is A Shortfill?
A shortfill is a large bottle of nicotine-free vape liquid that leaves space inside the bottle for nicotine shots to be added.
The most common sizes are:
- 50ml shortfills
- 100ml shortfills
Shortfills are particularly popular with Direct-To-Lung (DTL) vapers because larger bottles offer better value and support the higher liquid consumption associated with sub-ohm vaping.
Popular shortfill brands at Tablites include:
- Vampire Vape
- Wick Liquor
- Seriously Nice
- Seriously Slushy
- Seriously Donuts
Yes, Shortfills Are Taxed
The UK Government's Vaping Products Duty applies to:
✓ Nicotine salts
✓ Freebase e-liquids
✓ Nicotine-free e-liquids
✓ Shortfills
✓ Nicotine shots
✓ Prefilled vape pods
Unlike many taxes, the VPD is based purely on the volume of liquid rather than nicotine strength.
This means:
Even nicotine-free shortfills are taxed.
For more information on nicotine-free products, read our guide: Is 0mg Vape Liquid Taxed?
Why Shortfills Are Hit Hardest By The Vape Tax
The Vaping Products Duty is charged at:
£2.20 per 10ml
plus VAT.
Because shortfills contain significantly more liquid than standard bottles, they attract much larger duty charges.
| Product | Duty |
| 10ml Bottle | £2.20 |
| 50ml Shortfill | £11.00 |
| 100ml Shortfill | £22.00 |
These figures represent the duty alone before VAT is applied.
This is why shortfill users are expected to experience some of the largest price increases across the vaping industry.
What About Nicotine Shots?
Most shortfill users add nicotine shots.
Nicotine shots are also subject to the Vaping Products Duty.
This means a typical setup of:
100ml Shortfill + 2 Nic Shots
could attract:
£26.40 of additional duty
before VAT.
This is one of the largest tax increases faced by any category of vaping product.
How Much Could Shortfill Prices Increase?
While exact retail pricing will vary between manufacturers and retailers, the VPD alone creates substantial additional costs.
50ml Shortfill
Additional duty:
£11.00 before VAT.
100ml Shortfill
Additional duty:
£22.00 before VAT.
100ml Shortfill + 2 Nic Shots
Additional duty:
£26.40 before VAT.
Actual retail price increases may vary depending on:
- Wholesale costs
- Manufacturing costs
- Shipping costs
- Currency fluctuations
- Supplier pricing decisions
The examples above are intended as illustrative estimates based on the current VPD rate.
How Much Liquid Does A Typical DTL Vaper Use?
One reason shortfill users are particularly affected is consumption.
Sub-ohm devices use considerably more e-liquid than refillable pod systems.
Light DTL Users
35ml - 50ml per week
Typical usage:
- 5ml - 7ml per day
- Lower wattage sub-ohm devices
- Casual vaping
Equivalent to approximately half a 100ml bottle per week.
Moderate DTL Users
70ml - 140ml per week
Typical usage:
- 10ml - 20ml per day
- Standard sub-ohm vaping
- Most everyday DTL users
Equivalent to:
1-2 large bottles per week.
Heavy DTL Users
200ml - 300ml+ per week
Typical usage:
- 30ml - 40ml+ per day
- High wattage vaping
- Advanced sub-ohm setups
Heavy users can easily consume multiple large bottles each week.
Which Devices Are Most Commonly Used With Shortfills?
At Tablites, the majority of shortfill users purchase high-powered sub-ohm devices such as:
These devices deliver excellent flavour and vapour production but naturally consume significantly more e-liquid than lower-powered pod systems.
What We're Seeing At Tablites
Over recent years we've seen demand for sub-ohm devices and shortfill e-liquids gradually decline as more customers move towards pod vape kits and nicotine salt e-liquids.
While shortfills remain popular among dedicated sub-ohm users, refillable pod systems now account for a much larger proportion of overall vaping sales.
We believe the introduction of the Vaping Products Duty may accelerate this trend, particularly among moderate and heavy shortfill users.
Will 50ml Shortfills Become More Popular?
Possibly.
Historically, 100ml shortfills have represented the vast majority of shortfill sales at Tablites because they offer excellent value.
However, because the VPD is volume-based, some vapers may choose smaller bottles to help spread costs over time.
It's still too early to know exactly how consumer behaviour will change once the tax takes effect.
Are Prefilled Pods Better Value After The Vape Tax?
One interesting consequence of the Vaping Products Duty is that prefilled pods experience a much smaller duty increase than large shortfills.
For example:
2 x 2ml Prefilled Pod Pack
Additional duty:
£0.88
This may encourage some vapers to consider prefilled pod systems.
However, on a cost-per-millilitre basis, refillable vaping generally remains the most economical long-term option.
Alternatives To Shortfills After The Vape Tax
Many vapers are already exploring alternatives that offer lower liquid consumption.
Popular options include:
- Elfliq Nic Salts
- Elux Legend Nic Salts
- Hayati Pro Max Nic Salts
- Bar Juice 5000 Nic Salts
- DojoLiq Nic Salts
When paired with efficient refillable pod kits, nicotine salts can provide excellent flavour and nicotine satisfaction while consuming significantly less liquid.
Best Devices For Reducing E-Liquid Consumption
For customers looking to reduce liquid consumption, some of the most popular devices include:
These low-powered MTL pod systems use considerably less e-liquid than traditional sub-ohm devices.
Can I Stock Up Before The Vape Tax?
Yes.
The Government has introduced a six-month sell-through period for existing unstamped stock.
Retailers can continue selling eligible products between:
1 October 2026
and
31 March 2027
At Tablites, we're preparing to hold substantial stock levels throughout this period to help customers continue purchasing products at pre-duty pricing while supplies last.
Most Popular Shortfills At Tablites
Some of the most popular shortfills currently purchased by Tablites customers include:
Vampire Vape Heisenberg
A legendary fruit and menthol blend that remains one of the UK's best-selling shortfills.
Wick Liquor Boulevard
A rich berry and citrus flavour profile inspired by a classic cocktail.
Wick Liquor Boulevard Shattered
The same iconic Boulevard flavour finished with a cooling menthol twist.
Seriously Nice Arctic Berries
A refreshing mixed berry blend with icy undertones.
Seriously Nice Blue Razz Ice
A sweet and tangy blue raspberry flavour with a cool finish.
Explore our full range of: 100ml Shortfills
Related Guides
Looking for more information?
- UK Vape Tax Explained
- Why Has Vape Liquid Gone Up In Price?
- How To Save Money After The Vape Tax
- Is 0mg Vape Liquid Taxed?
- Best Refillable Pod Vapes in 2026
- Best Vape Kits for Nicotine Salts
- Best Vape Kits for Former Smokers
- Best Disposable Vape Alternatives
- Nicotine Strength Guide
Frequently Asked Questions
Are shortfills affected by vape tax?
Yes. Shortfills are subject to the UK's Vaping Products Duty from 1 October 2026.
Are nicotine-free shortfills taxed?
Yes. The VPD applies to all vape liquid regardless of nicotine content.
How much duty does a 100ml shortfill attract?
A 100ml shortfill attracts £22.00 of duty before VAT.
Are nicotine shots taxed?
Yes. Nicotine shots are also subject to the Vaping Products Duty.
How much duty does a 100ml shortfill with nicotine shots attract?
A 100ml shortfill combined with two nicotine shots attracts approximately £26.40 of additional duty before VAT.
Will shortfills still be available after October 2026?
Yes. The VPD affects price, not legality.
Is vaping still cheaper than smoking?
For most adult users, yes. Vaping remains significantly cheaper than smoking despite the introduction of the VPD.
Final Thoughts
If you're wondering whether shortfills are affected by the vape tax, the answer is clear.
Yes.
Because the UK's Vaping Products Duty is based on liquid volume, shortfills are among the most heavily impacted vape products.
For dedicated sub-ohm users, understanding the changes ahead and planning accordingly could help reduce the impact of future price increases.
Whether you continue using shortfills or explore alternatives such as nicotine salts and refillable pod kits, preparing early will help you adapt to the biggest change the UK vaping industry has faced in years.
