From October 1, 2026, a new Vaping Products Duty (VPD) will impose a flat tax of £2.20 per 10ml on all e-liquids, regardless of nicotine content. An additional 20% VAT on the duty brings the total mandatory tax to £2.64 per 10ml, significantly increasing the cost of vaping.
Price Increases for Vapers
A typical 10ml bottle currently priced at £3.99 could rise to around £6.63. Prefilled pods will see the smallest increase, at about 7%, while larger bottles will face steeper hikes. A 50ml shortfill bottle could cost over £13 in combined tax and VAT.
Tobacco Duty Also Rises
To maintain the price differential between vaping and tobacco, the government is also increasing tobacco duty by £2.20 per 100 cigarettes and £2.20 per 50g of other tobacco products, effective the same date. A statement on Gov.uk explains: "This is aimed at ensuring the duty on vaping does not make smoking more attractive and preserves the incentive to choose vaping over smoking."
Transitional Grace Period
Retailers can legally sell older, untaxed stock for a transitional grace period after October 1.
Other October 2026 Changes
From October 29, 2026, the UK will ban the sale of vaping devices and nicotine products from vending machines, stop free sample distribution, and raise the legal age to 18 for zero-nicotine vapes and nicotine pouches. A Gov.uk statement notes: "In England, Wales and Northern Ireland, nicotine vapes should only be sold to people aged 18 or over and the same age-of-sale restrictions will apply to non-nicotine vapes from October 29, 2026. In Scotland, existing requirements mean nicotine and non-nicotine vapes should only be sold to people aged 18 or over."
Background: Smoke-Free Generation
The Tobacco and Vapes Act 2026, which received Royal Assent in April, introduced measures to create a "smoke-free generation." In June 2025, single-use disposable vapes were banned UK-wide.
Consultation on Vape Marketing
On July 10, 2026, plans were announced to stop marketing vapes to children, including plain packaging, restrictions on flavour descriptions, and a ban on in-shop visibility. Secretary of State for Health and Social Care, James Murray, said: "The evidence is clear: there are too many young people experimenting with vapes, attracted by the array of flavours, bright colours and marketing displays. We want a healthier future for the next generation, so we must act now to reduce the appeal of addictive vapes to our children. Vapes are less harmful than cigarettes and can play an important role in helping adult smokers to quit, but they should never be designed or marketed in ways that tempt children. These proposals are about striking the right balance and I urge everyone to have their say."
