Heads Up: New UK Vape Tax Coming October 2026
If you haven’t heard the news yet, the UK government is introducing a brand-brand new tax specifically for vaping. At TMB Notes, we want to make sure you aren't caught off guard when the prices change.
Starting 1st October 2026, a new Vaping Products Duty (VPD) will be added to nearly everything that can be vaped.
The Simple Breakdown
The tax is very straightforward: it is a flat rate based on the volume of liquid, not the strength of the nicotine.
The Tax Rate:£2.20 per 10ml of liquid.
The "Double Tax": Because VAT (20%) is added after this new tax, the price at the till will actually go up by about £2.64 for every 10ml.
What is taxed? Anything "intended to be vaporised." This includes:
Nicotine salts and freebase e-liquids.
0mg (Nicotine-free) e-liquids.
Shortfills (50ml and 100ml bottles).
Nicotine shots.
Pre-filled pods and disposable vapes.
What Will It Cost You?
To keep it simple, here is a quick look at how much extra you’ll likely pay per bottle once the tax and VAT are added:
| Product Size | Extra Tax + VAT | Total Price Increase |
| 10ml Bottle | + £2.64 | A £3.49 bottle becomes ~£6.13 |
| 2ml Pod | + £0.53 | A £2.99 pod becomes ~£3.52 |
| 50ml Shortfill | + £13.20 | A £9.99 bottle becomes ~£23.19 |
| 100ml Shortfill | + £26.40 | A £14.99 bottle becomes ~£41.39 |
What About DIY Parts (VG, PG, and Concentrates)?
The government has made it clear: if a liquid is sold for the purpose of vaping, it gets taxed.
Base Liquids: If you buy VG or PG from a vape shop, expect to pay the £2.20 per 10ml duty.
Concentrates: Flavours specifically made for vapes will also fall under this tax.
The bottom line: If it goes in your tank, it’s going to cost more.
When does this start?
The law kicks in on 1st October 2026. There is a small grace period where shops can sell through their old, untaxed stock until March 2027, but once that's gone, every bottle will have a "Duty Stamp" and the new higher price.
