From October 1, 2026, the UK government will introduce a new Vaping Products Duty, imposing a flat tax of £2.20 per 10ml of e-liquid on all vaping products, regardless of nicotine content. With 20% VAT added, the total mandatory tax reaches £2.64 per 10ml.
Price Impact on Common Products
For a standard 10ml bottle currently averaging £3.99, the price could rise to approximately £6.63. Prefilled pods will see a smaller increase of about 7%, while larger containers like 50ml shortfills face a steeper hike, potentially costing over £13 in combined tax and VAT.
Tobacco Duty Increase
To maintain smoking as the more expensive option, tobacco duty will also rise by £2.20 plus inflation on the same date. This equates to £2.20 per 100 cigarettes and £2.20 per 50g of other tobacco goods. A government statement explains this aims to ensure vaping duty does not make smoking more attractive, preserving the incentive to vape over smoke.
Additional Rule Changes from October 29, 2026
Further measures take effect on October 29, 2026: the sale of vaping devices and nicotine products from vending machines will be banned; distribution of free samples will be prohibited; and the legal age limit of 18 and older will apply to non-nicotine vapes and nicotine pouches, aligning them with existing nicotine product restrictions.
Planned Marketing Restrictions
In July 2026, the government outlined plans to curb marketing of vapes to children, including potential moves toward plain packaging and restrictions on flavour descriptions. According to a 2023 study by Colyer-Patel and others, the biggest health threat to children and teens from vaping and nicotine products is nicotine addiction, with research indicating young people may be more vulnerable to its dangers.
Official Statements
Wales Deputy Minister for Preventive and Public Health, Nerys Evans, said: "Vapes are being deliberately designed and marketed to appeal to children - with bright colours, cartoon branding and sweet-sounding flavour names that have no place in products containing addictive nicotine. It is simply unacceptable and I would urge everyone to support our efforts to protect children's health."
Professor Steve Turner, President of the Royal College of Paediatrics and Child Health (RCPCH), said: "Any measures that improve child health are welcome and much needed. As paediatricians, we are deeply concerned by the insidious marketing practices used by tobacco and vaping companies to target our future generations. For those of us working with children every day, it is clear that only strong and meaningful regulation will protect them from the harms associated with nicotine addiction. We welcome this consultation as an important step towards creating a healthier future for children and young people."
