One of the most common questions we've received since the announcement of the UK's new vape tax is:
"Is 0mg vape liquid taxed?"
Many vapers assume that because a vape liquid contains no nicotine, it won't be affected by the new Vaping Products Duty (VPD).
Unfortunately, that's not the case.
From 1 October 2026, the UK's new Vaping Products Duty (VPD) will apply to all vape liquids, regardless of nicotine content. Whether you use nicotine salts, freebase e-liquids, shortfills, nicotine shots or nicotine-free vape liquid, the tax is based on the volume of liquid, not the amount of nicotine it contains.
In this guide, we'll explain exactly how the tax works, why nicotine-free vape liquid is affected, how much prices could increase and what it means for vapers across the UK.
Yes, 0mg Vape Liquid Is Taxed
The short answer is:
Yes.
The UK Vaping Products Duty applies to all vape liquids, including:
- 0mg vape liquid
- Nicotine-free shortfills
- Nicotine salts
- Freebase e-liquids
- Nicotine shots
- Prefilled vape pods
The Government has chosen to apply the duty based on liquid volume rather than nicotine strength.
This means a 10ml bottle of 0mg vape liquid attracts exactly the same VPD charge as a 10ml bottle containing 20mg nicotine salts.
What Is The Vaping Products Duty?
The Vaping Products Duty (VPD) is a new excise tax introduced by the UK Government.
From 1 October 2026, all vape liquids sold in the UK will be subject to:
£2.20 per 10ml of vape liquid
plus standard VAT.
The duty applies to every vape liquid regardless of nicotine strength.
For a complete breakdown of the legislation, read our UK Vape Tax Explained Guide.
Why Is 0mg Vape Liquid Taxed If It Contains No Nicotine?
This is where many people become confused.
Historically, nicotine-free vape liquids have avoided regulations that specifically target nicotine products.
However, the Vaping Products Duty works differently.
The Government has decided to tax:
Vape liquid itself
rather than:
Nicotine content.
As a result, all vape liquids are treated equally for taxation purposes.
Whether a bottle contains:
- 0mg nicotine
- 3mg nicotine
- 10mg nicotine
- 20mg nicotine
the duty remains exactly the same.
Not sure which strength to choose? Read our E-Liquid Nicotine Strengths Guide.
Are 0mg Shortfills Taxed?
Yes.
Nicotine-free shortfills are also affected by the Vaping Products Duty.
This is particularly important because shortfills contain significantly larger volumes of vape liquid than standard 10ml bottles.
Because the tax is based on volume, larger bottles incur much larger duty charges.
| Product | Additional Duty |
|---|---|
| 10ml Bottle | £2.20 |
| 50ml Shortfill | £11.00 |
| 100ml Shortfill | £22.00 |
These figures represent the Vaping Products Duty only and do not include VAT.
Why Shortfills Are Hit Hardest
One of the biggest impacts of the Vaping Products Duty will be felt by shortfill users.
Many vapers choose shortfills because they offer excellent value and a lower cost per millilitre than smaller bottles.
However, because the tax is applied per millilitre of vape liquid, larger bottles attract substantially larger charges.
For example:
100ml Shortfill
Current Duty: £0
Future Duty: £22.00
before VAT.
Once VAT is applied to the duty amount, the increase becomes even more significant.
This is one reason many vapers are reassessing their vaping habits ahead of October 2026.
Browse our 100ml Shortfill E-Liquid Collection.
Popular Nicotine-Free Shortfills At Tablites
Some of the most popular shortfills purchased by Tablites customers include:
- Vampire Vape Heisenberg
- Wick Liquor Boulevard
- Wick Liquor Boulevard Shattered
- Seriously Nice Arctic Berries
- Seriously Nice Blue Razz Ice
All of these products will be affected by the Vaping Products Duty regardless of whether they contain nicotine.
Explore our range of 100ml Shortfills.
Can I Avoid Vape Tax By Using 0mg Liquid?
No.
Many vapers initially assumed switching to nicotine-free vape liquid would allow them to avoid the tax.
Unfortunately, because the VPD applies to all vape liquids regardless of nicotine content, using 0mg e-liquid does not provide any tax advantage.
Whether you vape:
- Nicotine-free vape liquid
- Nicotine salts
- Freebase e-liquid
the duty is still applied.
Discover our Best Nic Salt Flavours in 2026 guide.
What Vape Products Are Affected?
| Product Type | Taxed? |
|---|---|
| Nicotine Salts | Yes |
| Freebase E-Liquid | Yes |
| 0mg E-Liquid | Yes |
| Shortfills | Yes |
| Nicotine Shots | Yes |
| Prefilled Pods | Yes |
One of the biggest misconceptions surrounding the new tax is that only nicotine products are affected.
This is incorrect.
The VPD applies to all vape liquids.
What About Nicotine-Free Vape Kits?
The Vaping Products Duty applies only to vape liquid.
The tax does not apply to:
- Vape kits
- Batteries
- Chargers
- Replacement glass
- Drip tips
- Hardware components
This means hardware prices are not directly affected by the VPD.
If you're thinking about switching to a refillable device, see our Best Vape Kits for Nicotine Salts guide.
Can I Still Buy 0mg Vape Liquid After October 2026?
Yes.
The Vaping Products Duty does not ban vape liquid.
It simply increases the cost.
Nicotine-free vape liquid will remain legal and widely available throughout the UK after October 2026.
The main difference will be the addition of duty and VAT to retail pricing.
The Unstamped Stock Grace Period
The Government has introduced a six-month grace period for existing unstamped stock.
Retailers can continue selling eligible products between:
1 October 2026
and
31 March 2027.
This means some existing stock may remain available while retailers transition to duty-paid inventory.
Will Vaping Still Be Cheaper Than Smoking?
For most adult users, yes.
Even after the Vaping Products Duty is introduced, vaping remains significantly cheaper than smoking cigarettes.
While smoking costs continue to rise due to tobacco taxation, vaping generally remains one of the most affordable alternatives available.
If you're looking to minimise future vaping costs, read our guide: How To Save Money After The Vape Tax.
Many adult vapers are also moving away from disposable-style products. Our Best Disposable Vape Alternatives guide explains the most cost-effective refillable options.
Browse our range of refillable pod vape kits.
Popular 0mg E-Liquids At Tablites
For customers who prefer nicotine-free vaping, some of our most popular 0mg flavours include:
Explore our collection of Tablites Freebase E-Liquid, available in:
- 0mg
- 3mg
- 6mg
- 12mg
- 18mg
What We're Seeing At Tablites
Since the Vaping Products Duty was announced, one of the most common questions our team receives is whether nicotine-free vape liquids are exempt from the tax.
Many customers assume:
No nicotine = no vape tax.
Unfortunately, that's not how the legislation has been designed.
The VPD applies to all vape liquids based on volume rather than nicotine content, meaning nicotine-free liquids, shortfills and 0mg products are all affected.
As October 2026 approaches, we're seeing more customers researching how the tax could affect their favourite products and looking for ways to reduce future vaping costs.
Browse the complete Vaporesso XROS range, including kits and replacement pods.
Related Guides
- UK Vape Tax Explained
- Why Has Vape Liquid Gone Up In Price?
- How To Save Money After The Vape Tax
- Best Vape Kits for Nicotine Salts
- Are Shortfills Taxed?
- Best Disposable Vape Alternatives
- Nicotine Strength Guide
Frequently Asked Questions
Is 0mg vape liquid taxed?
Yes. The UK's Vaping Products Duty applies to all vape liquids regardless of nicotine strength.
Is nicotine-free vape liquid affected by vape tax?
Yes. Nicotine-free vape liquid is taxed in exactly the same way as nicotine-containing vape liquids.
Are shortfills taxed?
Yes. Shortfills are affected by the Vaping Products Duty and may experience some of the largest increases because the tax is based on volume.
Why is 0mg vape liquid taxed?
The Government applies the tax to vape liquid itself rather than nicotine content.
Does nicotine-free vape liquid avoid vape tax?
No. Nicotine-free vape liquids are still subject to the Vaping Products Duty.
Can I still buy 0mg vape liquid after October 2026?
Yes. The tax affects price, not legality.
Is vaping still cheaper than smoking?
For most adult users, yes. Vaping remains significantly cheaper than smoking even after the introduction of the Vaping Products Duty.
Final Thoughts
If you're wondering whether nicotine-free vape liquid is affected by the UK's new vape tax, the answer is clear.
Yes.
The Vaping Products Duty applies to all vape liquids regardless of nicotine strength, including 0mg vape liquids and nicotine-free shortfills.
While prices are likely to increase from October 2026, understanding how the legislation works can help you prepare and make informed decisions about your future vaping purchases.
