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In this year’s Budget on 6th March 2024, the Chancellor Jeremy Hunt announced that the UK government is introducing a new Vaping Products Duty that will be introduced from October 2026. Currently vapes are taxed at the standard 20% rate of VAT, but by increasing duty, the government’s plan is intended to discourage young people and non-smokers from vaping.
Right now nothing. If there are no amendments to the consultation, from 1st October 2026, the price of nicotine-free e-liquids, and nicotine-containing e-liquids used in electronic cigarettes will be increasing.
The governments consultation also includes a Tobacco Duty, increasing the cost of cigarettes to ensure smoking remains more expensive than vaping. By raising the cost of tobacco cigarettes there remains a financial incentive to switch away from smoking.
Jeremy Hunt said… “e-cigarettes can also play a positive role in helping people quit smoking”, which is why there would also be a “one-off increase in tobacco duty”. Hunt added that he wanted to “maintain a financial incentive to choose vaping over smoking”.
The government are introducing new vape tax levels for e-liquids from 1st October 2026. Taxation levels for vape juice will be implemented across three distinct vape juice tax brackets:
Nicotine Free E-Liquids (0mg)
0.1mg-10.9mg E-Liquids (nicotine per ml)
11mg or more (nicotine per ml)
A one-off tobacco duty will be introduced with an increase of £2 per 100 cigarettes or 50grams of tobacco.
The government has considered the views of public health experts and have concluded that vaping is not risk free, and could lead young people who have never smoked into a future of harm and addiction.
By raising the cost of vapes and introducing vape juice tax brackets, the government said it will tackle the “pocket money” pricing that has attracted them to vaping.
Research carried out in 2023 found that the price of vaping products influences levels of consumption and the public would vape less if the cost was more expensive.
“Overall, 62% of current vapers said that they would decrease the amount they vaped if prices were to double and 33% that it would stay the same.”
Along with taxation categories for e-liquid, The Chancellor announced the government’s plan to ban disposable vapes “as soon as possible”. The intention of the disposable vape ban is to discourage young people and non-smokers from vaping. As they appeal to children, as well as the environmental harms including battery and plastic waste.
Adults who currently vape disposables, will be encouraged to switch to refillable vapes in a response to the ban.
A similar approach, restricting the sale of disposable vapes has been taken in other countries including Australia, Germany, France and Ireland to help discourage the youth from vaping. Canada has prohibited visible product display and the advertising of vapes in (non-vape store) retail locations. Denmark and Finland have introduced standardised packaging whilst banning all flavoured e-liquids.