✨ AI Summary: This guide explains the new UK Vaping Products Duty coming into effect from 1 October 2026 and what it could mean for customers. You'll find out how the £2.20 per 10ml duty works, how VAT affects the overall tax impact, which vaping liquids are covered and what the new vaping duty stamps mean. It also explains the transition period for existing unstamped stock, why prices may differ between retailers and what customers should look out for when buying vaping products.

The UK government is introducing Vaping Products Duty from 1 October 2026. This will affect the cost of vaping liquids sold across the UK.

Here is a straightforward explanation of what is changing.

When does Vaping Products Duty begin?

Vaping Products Duty begins on 1 October 2026.

The duty will apply at a flat rate of £2.20 per 10ml of vaping liquid, regardless of nicotine content.

This is equivalent to 22p per millilitre.

Does the duty apply to nicotine-free liquid?

Yes. The duty applies to vaping liquids both with and without nicotine.

How much could prices increase?

The direct duty is:

VAT will continue to apply. If the full duty and related VAT are passed through, the direct tax-related effect would be approximately:

What is a vaping duty stamp?

A vaping duty stamp is part of the government’s new compliance system.

Products released for sale under the new regime from 1 October must carry a stamp on their individual retail packaging.

The stamp must seal the outermost retail packaging so it cannot be opened without damaging the packaging or stamp.

Can shops continue selling products without stamps?

Eligible unstamped products already held by retailers can continue to be sold during the transitional period ending on 31 March 2027.

This means customers may see legitimate stamped and unstamped products being sold alongside each other between 1 October 2026 and 31 March 2027.

Why might the same product have different prices?

During the transition, one retailer may still have eligible pre-duty stock while another has received new duty-paid stock.

This could temporarily result in different prices for the same or similar products.

Customers should not assume that every cheaper or unstamped product is unlawful during the grace period. However, unusually low prices from unknown sellers should be treated carefully.

What should customers do?

Purchase vaping products only from reputable retailers and established websites using legitimate UK supply chains.

Avoid products where:

• The seller cannot provide clear business or contact details
• Packaging appears damaged or tampered with
• Required product information is missing
• Prices appear unrealistically low
• Age verification is absent
• Products are being sold informally through social media or messaging groups

IVG’s position

IVG is preparing its products, packaging, systems and supply chain for the introduction of Vaping Products Duty.

We support responsible adult-only retailing, transparent supply chains and strong enforcement against illicit products and underage sales.

Vaping products are intended only for adults. Vaping is not risk-free. People who do not smoke or vape should not start.

This guide provides general information and is not legal, tax or medical advice.