Can I Avoid Vape Tax With DIY E-Liquid?
The Short Version:
No, you cannot and should not attempt to avoid the UK vape tax by mixing your own DIY e-liquid at home.
Why?
The vape tax applies to any liquid intended for vaping, and that includes ingredients like PG, VG, nicotine dilutions and flavourings. If these ingredients are being sold specifically to make e-liquids, from October 2026 the vape duty will be added to their total cost and they must be tax-stamped.
Even if you manage to find these ingredients without added tax, for example if they are listed as "not for vaping", the moment you choose to make them into an e-liquid at home, you must declare it to HMRC or risk being penalised for tax evasion.
The Solution:
The best way to avoid paying more for tax-stamped e-liquids for as long as possible is to follow our stock-up guide, and start building a bulk supply of untaxed e-liquids, nic salts, or shortfills. We have built significant a significant supply of pre-tax e-liquids before October 2026, to support this approach, which will be available until 1st April 2027 while stocks last.
With the UK vape tax set to drive up the price of e-liquids significantly, many vapers have begun exploring options to avoid paying higher prices for as long as possible.
One of the most common things our customers have said they might consider in the face of a vape tax is DIY e-liquid mixing. Unfortunately, however, the UK Government and HMRC have seen this coming and have ensured that the new vape duty applies not just to finished e-liquids, but to the raw materials used to make them.
In this blog, we will explore how the UK vape duty scheme (VPD) extends to e-liquid ingredients, the risks you face when making e-liquids at home as a way to get around the tax, and your best options with DIY vaping off the table.
What Is DIY Vaping?
DIY vaping is the act of mixing your own e-liquids at home instead of buying them from a store like ours. The process involves buying raw PG, VG, nicotine dilutions and flavourings, then using DIY e-liquid calculators or your own maths to formulate and blend an e-liquid recipe.
DIY mixing has been practised in the UK for many years, but has become less and less popular as e-liquid ranges have expanded and become more affordable. Before the vape tax was introduced, DIY vaping was a cheaper option that allowed people to tailor recipes to their exact taste and save money long-term by producing large volumes of e-liquid at home.
Unfortunately, there have always been risks to DIY vaping, the biggest of which is quality control and measuring precision, which can lead to inconsistent nicotine doses and an unpredictable vaping experience. With the UK vape tax now taking effect, DIY vaping faces even more challenges as the ingredients used are captured within the VPD.
Does The UK Vape Tax Apply To PG, VG, Nicotine & Flavourings?
Yes, the new vaping products duty applies to e-liquid ingredients as well as the finished product.
The 22p per ml excise tax stands to make DIY vaping ingredients even worse value than 10ml e-liquids once it is applied. If you buy 1 litre of PG for home mixing for example, a whopping £220 of additional tax would be added to the base price, with 20% VAT charged on top.
When you consider that you would need to buy PG, VG, flavourings, and nicotine dilutions to make your own e-liquid at home, you would be liable for potentially thousands of pounds in vape tax before you've even started mixing.
Can I Mix My Own Vape Juice Without Tax?
No, from the 1st October 2026 it will be illegal for you to mix your own e-liquids at home without declaring it to HMRC. Even then, the new rules would treat a DIY mixer as if they were a major manufacturer like LiQuid.
It is highly unlikely that you would get approval from HMRC to produce your own e-liquids. If you hypothetically managed it, however, you would then also need to source official tax stamps from an HMRC-approved supplier, the machinery to apply them, and be able to prove duty has been paid on all raw materials and finished products.
The money and admin time required to achieve the above makes DIY mixing nigh-impossible for most people outside of dedicated manufacturers.
Why Buying 10ml E-Liquid Is A Better Option Vs DIY Mixing After Vape Tax
Vape Tax Applies To E-Liquid Ingredients
Despite what many people believe, DIY e-liquid mixing is not a loophole to the vape tax.
All e-liquid ingredients including PG, VG, nicotine dilutions and flavourings will all be subject to the new excise duty from 1st October 2026.
From this date, any raw materials you buy must be tax-stamped, and you must seek approval from HMRC before you can even legally start mixing, which is a complex and costly process.
DIY Mixing Can Be Unpredictable
DIY mixing is not a new concept, and has been practised for many years.
With that said, without the necessary knowledge, experience and equipment, results can be unpredictable.
Ensuring accurate, consistent nicotine doses and safe, balanced flavours is more difficult than you might think. Even when using a DIY recipe calculator, there is significant room for errors that can spoil your vaping experience and waste expensive materials.
Let Someone Else Navigate The Tax
Don't open yourself up to the complexities and risks of navigating the vape tax yourself.
We've spent months preparing for the vape tax and seeking the legal approvals necessary to provide products you can buy with confidence.
Life is complicated enough, by choosing to buy 10ml vape juice from LiQuid you can enjoy safe, legal vaping while we do the tax work for you.
There's Still Time To Stock Up For Less
Until the 1st April 2027, we will be offering our full range of e-liquids tax-free, while stocks last.
We have built significant supplies of our products before the 1st October, making them legally exempt from the extra tax charges. These products can be legally sold at their cheaper original prices until the official cut-off in April 2027.
Instead of DIY mixing, we recommend stocking-up tactically with staggered bulk orders of these pre-tax e-liquids to avoid paying higher prices for as long as possible.
Tax-Free E-Liquid Collections
Explore our tax-free e-liquid collections below, and find your favourite vape flavours at their original, cheaper price while stocks last.
