✨ AI Summary: The UK's Vaping Products Duty started on 1 October 2026. It adds £2.20 per 10ml of vaping liquid, with or without nicotine. This guide covers what's taxed, what duty stamps look like, and the other rule changes arriving this autumn.

The vape tax is no longer coming. It's here. Since 1 October 2026, Vaping Products Duty (VPD) applies to vaping liquid made in or imported into the UK, unless it's held in duty suspension, such as an approved excise warehouse.

The rate is £2.20 per 10ml, which works out at 22p per ml. Nicotine strength makes no difference.

The duty is paid by HMRC-approved manufacturers, importers and warehousekeepers, not at the till. HMRC notes it's a commercial decision whether that cost is passed on to retailers and customers. VAT still applies to vaping products as before.

Running a shop or wholesale business? See our B2B Vape Tax guide.

Key Dates & Legislation

What Is Taxed & What Isn’t?

The vape tax is charged on vaping liquid, by volume.

Taxed: bottled e-liquids, shortfills and prefilled pods, whether they contain nicotine or not.

Not taxed by VPD: hardware such as devices and batteries, plus empty refillable pods, coils and chargers. Standard VAT still applies.

Single-use disposable vapes have been banned from sale since 1 June 2025. Products sold without duty stamps after the grace period ends should be treated as illicit and can be reported to HMRC.

Duty stamps: what you'll see on packs

Vaping duty stamps are yellow or red, tamper-evident, rectangular stamps fixed to retail packaging. They help HMRC, Trading Standards and Border Force identify legitimate products.

• From 1 October 2026: products made in or imported into the UK need a stamp. Early stamps are "transitional" and have no digital features.
• From 1 January 2027: new products need digital stamps. HMRC says retailers and customers will eventually be able to scan them to check authenticity.
• Until 31 March 2027: shops can sell eligible older stock without stamps, so you may see both on shelves.
• From 1 April 2027: every vaping product sold in the UK must carry a valid stamp. HMRC advises buying only stamped products from then on.

HMRC has published sample images of the yellow and red transitional stamps, as below.

Credit: Cartor Security Printers / HMRC

How Much Will the Vape Tax Cost Me?

The duty itself is a fixed 22p per ml. The table shows the duty on common pack sizes. Shelf prices are set by retailers and also include VAT, so check the price at checkout.

Read HMRC's press release on the Vaping Products Duty coming into effect.

Other changes this autumn

The vape tax isn't the only change. The Tobacco and Vapes Act 2026 became law on 29 April 2026, and its first measures start on 29 October 2026:

• It becomes an offence to sell any vape, including nicotine-free vapes and 0mg e-liquids, or other nicotine products such as pouches, to anyone under 18. This applies online and in shops.
• Adults buying these products for under-18s commit an offence.
• Vending machines selling vapes and nicotine products are banned.
• Free samples and substantial discounts are restricted.

Further changes are still to come, including possible rules on vape packaging, flavour descriptors and how vapes are displayed in shops. We'll update this guide when decisions are published.