UK vape duty starts at £2.20 per 10ml, with price rises likely to vary

The UK’s Vaping Products Duty takes effect on 1 October 2026, charging £2.20 for each 10ml of vaping liquid made in or imported into the country. The change could raise what customers pay for vapes, but sellers can continue offering qualifying older stock through March, and the duty rate alone does not determine the price at the till.

HM Revenue & Customs says the levy covers vaping liquid whether or not it contains nicotine. It is charged by volume at 22p per millilitre. The government says the measure is intended to make vaping less appealing to young people; the available reporting does not establish whether it will achieve that aim.

How much duty applies to a vape pod or refill?

HMRC’s examples put the duty at 44p on a 2ml pod and £2.20 on a 10ml refill bottle. Those figures describe the tax owed, not a confirmed increase in either product’s retail price. HMRC says passing the cost along the supply chain is a commercial decision, leaving the size of any customer price change uncertain.

For vaping products made in the UK, the duty generally becomes payable at manufacture unless the goods immediately enter a duty suspension arrangement. For imports, it is generally due when the goods are released, unless they enter such an arrangement. Goods in duty suspension become liable when they leave it, according to HMRC’s payment guidance.

Why prices may not change immediately

Products produced or imported from 1 October must carry a duty stamp when released onto the UK market. From 1 April 2027, all vaping products outside duty suspension in the UK must have a valid stamp, HMRC says. The stamps are intended to help authenticate products and trace them through the supply chain.

Shops handling older unstamped stock need records showing why it qualifies for the transition, HMRC’s retailer guidance says. Retailers that only sell duty-paid products do not need to apply for approval under the duty or stamp schemes. The guidance warns that businesses holding or selling unstamped products after the transition may face penalties.

What vapers and shops told the BBC

Interviews conducted by the BBC in Reading suggest customers may respond differently to higher prices. Mackenzie Bird, 19, said the duty would not stop her vaping and that she would probably stock up. Cara Lewis-Rimes said cost pressures might make vapers cut down, while Dylan Killner said he might quit and also cited health concerns. These are individual expectations, not evidence of a wider change in behaviour.

Jordan Apap, a sales assistant at Berkshire Vapers, told the BBC that the duty could put substantial strain on specialist vape shops. He warned that his shop might cease to exist within a year or two. That is his forecast; no measured effect on shop closures is established by the reporting.

The UK Vaping Industry Association opposes the duty. Its director general, John Dunne, called it a tax on public health and argued that stronger enforcement against illegal sellers would be preferable to increasing the cost of legal vapes for adults trying to avoid cigarettes. The government’s stated aim is to reduce youth vaping, while HMRC says a simultaneous tobacco duty increase is meant to preserve an incentive for smokers to switch.

What remains unknown about vape prices

The BBC reported that tobacco duty is also rising by £2.20 per 100 cigarettes or 50g of tobacco. For vapes, the unresolved question for shoppers is how much of the new duty manufacturers, suppliers and retailers will pass on, and when. The six-month window for eligible older stock adds another reason that price changes may differ between products and shops.