Vape Tax UK 2026: What It Means For You
The new vape tax (officially the Vaping Products Duty) kicked in on 1 October 2026. We've had a lot of messages about it, so we've put everything on one page. No jargon, just what it means for what you pay.
The short version
- It adds £2.20 per 10ml of e-liquid, plus VAT on top. So in real money that's about £2.64 per 10ml.
- It hits everything with liquid in it: 10ml bottles, nic salts, shortfills, nic shots, prefilled pods and big puff refills. Nicotine-free too.
- Our prices haven't gone up yet. We stocked up before the deadline, and the law lets shops sell that pre-tax stock until 31 March 2027.
- Kits, coils, empty pods and nicotine pouches aren't taxed.
Have Absolute Vape's prices gone up?
No. Not yet, anyway.
The tax only applies to liquid that was made in, or brought into, the UK from 1 October onwards. Anything made before that can still be sold at the old price until 31 March 2027. We stocked up before the deadline, so everything we're selling right now is pre-tax stock.
When something starts running low we'll say so on the product page. No surprise price jumps at checkout. When pre-tax stock of a product is gone, the next batch will be duty-paid and the price will go up by the tax. We don't add anything on top of it for ourselves. Every penny of the duty goes to HMRC.
Shop pre-tax shortfillsShop pre-tax nic salts
How much does the tax add?
It's a flat rate based on how much liquid is in the product. Nicotine strength doesn't matter. A 0mg shortfill pays the same per ml as a 20mg nic salt.
| Product | Liquid | Tax added (inc. VAT) |
|---|---|---|
| Prefilled pod | 2ml | about 53p |
| 10ml e-liquid or nic salt | 10ml | about £2.64 |
| Nic shot | 10ml | about £2.64 |
| Big puff refill (2ml pod + 10ml) | 12ml | about £3.17 |
| 50ml shortfill | 50ml | about £13.20 |
| 100ml shortfill | 100ml | about £26.40 |
That's why shortfills get hit hardest. A 100ml bottle that sells for a tenner now is heading towards the mid to high £30s once it's duty-paid, and that's before you add nic shots. If you vape big bottles, this is the window to stock up.
Work out what it'll cost you
Not sure? Most people using a pod kit get through 10 to 30ml a week. Sub-ohm users are often 50ml or more.
This is just the tax itself (£2.20 per 10ml + VAT). Final shelf prices may vary a little by brand.
What's taxed and what isn't
Taxed (anything that is or contains vape liquid):
- 10ml e-liquids and nic salts, including 0mg
- 50ml and 100ml shortfills, longfills and nic shots
- Prefilled pods and big puff refills
- Kits that come with a prefilled pod or refill in the box
Not taxed:
- Refillable vape kits and mods
- Coils and empty replacement pods
- Tanks, batteries, chargers and other bits
- Nicotine pouches
Key dates
| 1 October 2026 | Tax starts. All new liquid made or imported from today has to be duty-paid and carry a duty stamp. |
| 1 Oct 2026 to 31 Mar 2027 | Shops can still sell pre-tax stock made before 1 October. This is where we are now. |
| 1 April 2027 | Everything sold must have a duty stamp. Pre-tax stock can't be sold any more. |
You'll see a few dates floating around online, including 30 April. The official HMRC date is 31 March 2027 for the last day of pre-tax sales.
What are the duty stamps?
From now on, newly made e-liquid comes with a duty stamp on the packaging. It's placed so you can't open the box or bottle without breaking it, which doubles up as a tamper seal. Some early stock has a simpler "transitional" stamp. Later stock has a digital one with a QR code. Both are fine.
Until 31 March you'll see a mix of stamped and unstamped bottles across the whole UK market. That's normal and legal. From 1 April 2027, an unstamped bottle on sale is an illegal one, and honestly we'd steer clear of anyone selling them.
The cheapest way to vape after the tax
Because the tax is per ml, the cheapest setup is still a refillable kit with bottled liquid. The kit itself isn't taxed, and you're not paying for a new pod every time. Prefilled pods only go up by about 53p each, but you go through a lot more of them.
If you're on prefilled pods or a big puff vape and fancy switching, now is a good time. You can pair a refillable kit with pre-tax liquid and save twice. Not sure which kit? Drop us a message and we'll point you at one.
Questions we keep getting asked
Can I still use pre-tax liquid after April 2027?
Yes. The rule is about what shops can sell, not what you can vape. Just keep an eye on the best-before date (usually around two years from when it was made).
Should I panic buy?
No need. We stocked up properly. But if you've got favourites you vape every week, buying a few months' worth now at the old price is a sensible move.
Do mystery boxes count?
Our mystery boxes are pre-tax stock too. To put it in perspective, the tax alone on 100 x 10ml bottles would be over £260. They won't be around at these prices once the pre-tax stock is gone.
Do you make money from the tax?
No. The duty goes straight to HMRC. If anything it costs us more, with stamps, paperwork and the cash tied up in stock.
Got a question we haven't answered? Get in touch. A real person will reply.
Last updated: 1 October 2026. Source for dates and rates: HMRC guidance on Vaping Products Duty. We'll keep this page updated as things change.
