VAPING PRODUCTS DUTY

what is the vaping products duty?

From 1st October 2026 the government will introduce a new Vaping Products Duty on all e-liquid sold in the UK. The new tax covers both nicotine-containing and nicotine-free products, including pre-filled devices, 10ml freebase and salts, shortfills, longfills, and nicotine shots.

All e-liquid produced in the UK or imported into the UK from this date will also have to carry the Vaping Duty Stamp similar to the ones already applied to tobacco products. This tamper proof seal ensures that retailers and consumers know that the product is registered and the correct tax has been paid.

There will be a transition period to allow for retailers and manufacturers to sell off any remaining stock. So any products produced or imported before 1st October 2026 can still be legally sold in the UK until 31st March 2027. After this date, products not containing a duty stamp become illegal to sell.

how much will it cost?

The duty is set at a flat rate of 0.22p per ml of liquid. This means that a 10ml e-liquid will have a duty charge of £2.20 per bottle. Duty is applied at the point of manufacture or import, and is then subject to a 20% VAT charge. So the true cost of the vaping duty is a minimum of 0.26p per ml or £2.64 per 10ml of e-liquid.

There are still a lot of things going on behind the scenes to clarify pricing, but here is a rough guide on what that will look like for The Vape Hut customers..

what happens next?

We will continue to sell any existing stock we have at normal prices until it runs out right up to March 31st 2027. As a small business we don’t hold masses of stock so this will come fairly quickly for us and any replenishment products we purchase from 1st October 2026 may be subject to the new vape tax*. Because we will be buying the products with tax applied, this will significantly reduce our buying power and ability to hold stock. Therefore we urge you to plan ahead and stock up before this time.

As you know, we only stock UK manufactured liquid and we expect there to be significant nationwide demand for these pre-tax products over the coming months. Click the button below to enquire about bulk ordering**

*Dependent on wholesale availability of stock produced before 1st October 2026.

**All products must be paid for in advance and will not ship until late September 2026. In the event that we cannot obtain the product, you will receive a refund for any items not available or an alternative flavour of your choosing. Lockbox users will be allocated a future date locker and shipping will run in the last week of September.