UK Vaping Products Duty 2026: Rate, Dates and What It Means for Vapers
The new UK Vaping Products Duty starts 1 October 2026 at a flat £2.20 per 10ml of e-liquid. What it means for the price you pay, who registers with HMRC, and the Vaping Duty Stamps Scheme.
From 1 October 2026 the UK introduces a brand-new excise tax on vaping: Vaping Products Duty (VPD). It is the first duty of its kind in the UK and it will raise the price of every bottle of e-liquid, whether or not it contains nicotine.
This guide explains the rate, the key dates, who has to register with HMRC, and what it means for the price you pay.
What is Vaping Products Duty?
Vaping Products Duty is an excise duty charged on vaping liquid. HMRC has confirmed a single flat rate of £2.20 per 10 millilitres of vaping liquid, regardless of how much nicotine is contained in the product (HMRC, Introduction of Vaping Products Duty from 1 October 2026).
Earlier proposals had considered tiered rates by nicotine strength, but the final design is a single flat rate on all vaping liquid - nicotine-containing and nicotine-free alike.
The rate in practice
Because the duty is charged per 10ml, it scales directly with bottle size:
| Bottle | Duty at £2.20 / 10ml | With 20% VAT added |
|---|---|---|
| 10ml e-liquid | £2.20 | about £2.64 |
| 50ml shortfill | £11.00 | about £13.20 |
| 100ml shortfill | £22.00 | about £26.40 |
The £2.20 is the duty alone. VAT at 20% then applies to the duty-inclusive retail price, so the total price rise at the till is larger than the headline duty - roughly £2.64 per 10ml once VAT is taken into account.
Key dates
- 1 April 2026 - registration opened. UK vape manufacturers, importers and warehousekeepers can apply to HMRC for Vaping Products Duty and Vaping Duty Stamps Scheme approval. HMRC advises applying at least 45 working days before you need approval, so you are ready to trade legally from 1 October.
- 1 October 2026 - the duty takes effect, and the Vaping Duty Stamps Scheme begins. From this date every vaping product released for sale in the UK must carry a duty stamp.
Who has to pay and register?
The legal liability sits with businesses, not consumers:
- Manufacturers producing vaping products in the UK
- Importers bringing vaping products into the UK
- Warehousekeepers storing duty-suspended products
These businesses must be approved by HMRC and, from 1 October 2026, must ensure products carry a Vaping Duty Stamp (HMRC, Prepare for Vaping Products Duty and the Vaping Duty Stamps Scheme). Retailers do not register for the duty itself, but they can only sell products that carry a valid duty stamp.
What it means for vapers
HMRC estimates the measure will affect around 5.1 million people who vape by increasing the price of vaping products, with the heaviest vapers facing the largest increase in their annual spend.
Alongside VPD, the government has confirmed a commensurate increase to tobacco duties on the same day, so that vaping stays cheaper than smoking and smokers keep a financial incentive to switch. The policy is expected to raise about £135 million in 2026-27, rising to £565 million by 2030-31.
If you vape, the practical takeaways are simple: the price of e-liquid will rise from 1 October 2026 by at least £2.20 per 10ml (more once VAT is added), larger bottles carry proportionally more duty, and only stamped products will be legal to sell.
Related guides
VPD sits alongside the UK's other excise duties and consumer taxes. If you run a vape business, the UK company annual filing requirements and VAT registration guide cover the wider compliance picture.
Frequently asked questions
How much is the UK Vaping Products Duty?
Vaping Products Duty is a single flat rate of £2.20 per 10ml of vaping liquid, and it applies to all vaping liquid regardless of how much nicotine it contains. A 10ml bottle carries £2.20 of duty and a 100ml shortfill carries £22, before 20% VAT is added on top of the duty-inclusive price.
When does Vaping Products Duty start?
The duty takes effect on 1 October 2026. HMRC opened registration for affected businesses on 1 April 2026, and from 1 October 2026 every vaping product sold in the UK must also carry a Vaping Duty Stamp under the Vaping Duty Stamps Scheme.
Who pays Vaping Products Duty?
The legal duty falls on UK manufacturers of vaping products, importers bringing them into the UK, and warehousekeepers - not the retailer or the customer directly. In practice the cost is expected to be passed down the supply chain, so vapers will see higher prices at the till.
Does the vape tax push up tobacco duty too?
Yes. The government has announced a commensurate one-off increase to tobacco duties on 1 October 2026, the same day Vaping Products Duty begins. The aim is to preserve the price gap between cigarettes and vaping so that smokers still have a financial incentive to switch to less harmful products.