Last updated: October 2026
The UK Vape Tax, officially known as Vaping Products Duty (VPD), came into effect on 1 October 2026.
VPD is an excise duty charged on vaping liquid produced in or imported into the UK. It is charged at a flat rate of £2.20 per 10ml (22p per ml) and applies whether or not the liquid contains nicotine.
This means the duty applies to vaping liquid found in products including 10ml e-liquids, nic salts, shortfills and prefilled pods, as well as nicotine-free vape liquid. Vape hardware that contains no vaping liquid is not itself subject to VPD.
The introduction of VPD also brings the Vaping Duty Stamps Scheme (VDSS), with transitional arrangements in place as the UK vaping market moves onto the new system.
This guide explains what Vaping Products Duty is, how much it is, which products are affected, how the transition period works and what Vape Duty Stamps mean.
UK Vape Tax: Quick Answer
| Official name | Vaping Products Duty (VPD) |
| Start date | 1 October 2026 |
| Duty rate | 22p per ml |
| Duty per 10ml | £2.20 |
| Does it apply to nicotine-free liquid? | Yes |
| Are nic salts affected? | Yes |
| Are shortfills affected? | Yes |
| Are prefilled pods affected? | Yes – VPD applies to the vaping liquid they contain |
| Are empty vape kits, coils and refillable pods subject to VPD? | No – provided they contain no vaping liquid |
| Sell-through period ends | 31 March 2027 |
| Full retail stamp requirements | 1 April 2027 |
In simple terms: Vaping Products Duty is based on the volume of vaping liquid, not its nicotine strength. A product containing more vaping liquid attracts more duty.
What Is Vaping Products Duty (VPD)?
Vaping Products Duty is a UK excise duty on vaping liquid.
The duty applies to vaping liquid manufactured in or imported into the UK, whether or not it contains nicotine. Nicotine strength does not determine how much duty is due. Instead, VPD is calculated according to the volume of vaping liquid.
The duty applies to the liquid rather than the vape hardware itself. An e-liquid or the liquid inside a prefilled pod is subject to VPD, while an empty refillable pod, replacement coil or vape device containing no vaping liquid is not.
How Much Is Vaping Products Duty?
Vaping Products Duty is charged at £2.20 per 10ml of vaping liquid, equivalent to 22p per ml.
The rate is the same regardless of nicotine strength:
| Vaping liquid | Vaping Products Duty |
|---|---|
| 2ml | £0.44 |
| 10ml | £2.20 |
| 30ml | £6.60 |
| 50ml | £11.00 |
| 100ml | £22.00 |
These figures show the Vaping Products Duty itself, not the final retail price of a product.
Why Do You Sometimes See £2.64 Per 10ml?
You may also see the UK Vape Tax described as adding £2.64 per 10ml.
The official VPD rate is £2.20 per 10ml. The £2.64 figure represents £2.20 plus the associated effect of 20% VAT.
£2.20 per 10ml = Vaping Products Duty
£2.64 per 10ml = VPD plus the associated VAT effect
This does not mean every 10ml e-liquid will automatically increase in retail price by exactly £2.64.
For a closer look at the effect on customers and prices, read our UK Vape Tax 2026: What It Means for You guide.
What Vape Products Are Subject to Vaping Products Duty?
VPD applies to vaping liquid whether or not it contains nicotine. HMRC's definition covers liquids intended to be vaporised by a vape and also includes liquids that need to be mixed with another substance before vaping.
| Product | Vaping Products Duty? |
|---|---|
| 10ml nic salt e-liquid | Yes |
| 10ml freebase e-liquid | Yes |
| 0mg e-liquid | Yes |
| Shortfills | Yes |
| Nicotine shots | Yes |
| Prefilled pods | Yes – the liquid is subject to VPD |
| Refillable vape kits with no e-liquid | No |
| Empty refillable pods | No |
| Replacement coils | No |
| Vape tanks with no e-liquid | No |
| Batteries and chargers | No |
The important distinction is that VPD follows the vaping liquid rather than the device used to vape it.
Is 0mg Vape Liquid Taxed?
Yes. Nicotine-free vaping liquid is subject to VPD at the same rate as vaping liquid containing nicotine.
For the full explanation, read Is 0mg Vape Liquid Taxed in the UK?.
Are Shortfills Taxed?
Yes. Shortfills are subject to VPD, including nicotine-free shortfills. VPD is calculated according to the volume of vaping liquid.
Read Are Shortfills Affected by Vape Tax? for the full explanation.
Why Can Pre-Duty Vape Liquid Still Be Sold?
Although Vaping Products Duty started on 1 October 2026, eligible vaping products already in the UK supply chain did not have to disappear from sale immediately.
Retailers can continue to sell eligible unstamped vaping products that were manufactured or imported before 1 October 2026 until 31 March 2027.
This means customers may currently see a mixture of pre-duty stock and newer duty-paid stock on sale.
The changeover will not necessarily happen at the same time for every product or retailer. One range may move onto newer duty-paid stock while eligible pre-duty stock of another remains available.
For more about the effect of this transition on prices, read Why Is Vape Liquid Going Up in Price?.
UK Vape Tax: Key Dates
| Date | What happens? |
|---|---|
| 1 October 2026 | Vaping Products Duty came into effect |
| 1 October 2026 – 31 March 2027 | Eligible pre-duty unstamped stock can continue to be sold |
| 1 January 2027 | Only digital Vaping Duty Stamps can be newly affixed |
| 1 April 2027 | Duty stamps are required on vaping products sold or supplied in the UK, subject to applicable exceptions and duty-suspension arrangements |
What Are Vaping Duty Stamps?
Alongside VPD, the Government has introduced the Vaping Duty Stamps Scheme (VDSS).
A Vaping Duty Stamp is attached to a vaping product or its retail packaging and indicates that the product is liable to Vaping Products Duty. Digital stamps also support authentication and traceability through the supply chain.
Why Do Some Vape Products Have Stamps and Others Don't?
During the transition period, customers may legitimately see both stamped and unstamped vaping products.
Retailers can continue selling eligible unstamped stock manufactured or imported before 1 October 2026 until 31 March 2027. Therefore, seeing an unstamped product during this period does not automatically mean it is non-compliant.
From 1 April 2027, all vaping products sold or supplied in the UK must carry a valid Vaping Duty Stamp, subject to the applicable rules and exceptions.
Transitional and Digital Vape Duty Stamps
Two types of stamp are being used during the introduction of the scheme.
Transitional stamps contain the required physical security features but do not include the digital functionality of the newer stamps.
Digital duty stamps support authentication and traceability using a scannable digital feature. From 1 January 2027, only digital stamps can be newly affixed.
What Happens on 1 April 2027?
31 March 2027 is the final day retailers can sell eligible unstamped pre-duty stock.
From 1 April 2027, the rules prohibiting the sale of unstamped vaping products take effect. Vaping products sold or supplied in the UK must carry a valid duty stamp from this date, subject to the applicable rules and exceptions.
For customers, this marks the end of the six-month retail transition period.
UK Vape Tax Explained: The Key Points
Vaping Products Duty has changed how vaping liquid is taxed in the UK. The key things to remember are:
- VPD started on 1 October 2026.
- The duty is 22p per ml, or £2.20 per 10ml.
- VPD is based on liquid volume rather than nicotine strength.
- Nicotine-free vaping liquid is included.
- Vape hardware containing no vaping liquid is not itself subject to VPD.
- Eligible pre-duty stock can continue to be sold until 31 March 2027.
- The Vaping Duty Stamps Scheme operates alongside VPD.
- The retail transition ends on 1 April 2027.
For the latest official information about Vaping Products Duty and Vaping Duty Stamps, visit GOV.UK / HM Revenue & Customs.
More UK Vape Tax Guides
This guide has focused specifically on what Vaping Products Duty is and how the new tax system works.
For related questions, read:
- UK Vape Tax 2026: What It Means for You – how the changes affect customers and e-liquid prices.
- Why Is Vape Liquid Going Up in Price? – why e-liquid prices are changing.
- How to Save Money After Vape Tax – practical ways to manage vaping costs.
- Are Shortfills Affected by Vape Tax? – how VPD applies to shortfills.
- Is 0mg Vape Liquid Taxed? – how VPD applies to nicotine-free e-liquid.
