How Vape Duty Affects E-Liquid Prices
One of the most frequently asked questions about the UK vape tax is how it will affect the price of e-liquids once it is enforced.
That's why, in this blog, we will break down the cost impact of the vape duty on every product type we sell in our online store, so you can see the pre and post-vape tax price differences and begin to prepare for how the changes will affect your budget.
The new vape tax system will be enforced from the 1st October 2026, so there is still time for you to get ahead of these unavoidable changes and start planning accordingly to minimise the impact on your vaping journey.
Read on to explore how the vape duty will affect the cost of freebase 50-50, nic salt, and shortfill e-liquids, as well as pre-filled vape pods.
The price increases shown in this blog are based on all the information we have about the vape duty to date. We will update this content accordingly if/when new information is announced.
Looking for more general information about the UK vape tax? Click the button below to explore our full guide:
E-Liquid Price Per ML Breakdown
Below, we will explain how the prices for the most popular types of e-liquid available from our store will change once the vape duty is enforced.
This should help give you an understanding of how much more vaping could cost you after 1st October 2026, and provide you with the knowledge to work out how much other brands' prices will change too.
Key points to remember about the new vape tax:
- The duty will be charged at a flat rate of 22p per ml of e-liquid.
- This same rate applies regardless of nicotine content, which means 0mg products like shortfills and alternative products like CBD vape liquids, are also affected.
- Additional VAT will be charged at 20% of the total duty cost added to the base price of any e-liquids.
- The new prices will be rolled out from the 1st October 2026. Some products may remain available at their original price until the 1st April 2027, but not after.
10ml Freebase 50-50 E-Liquid Cost After The Vape Tax
For this example, we will use one of our best-selling freebase e-liquids from our original £1 range: British Tobacco
Base Price: £1
(This includes our manufacturing costs and profit margin + standard 20% VAT)
Price After Vape Duty: £3.64
(This includes the base price + £2.20 in vape duty + 44p additional VAT)
How Is This Calculated?
Vape duty = 22p per ml of e-liquid
Bottle size = 10ml
Duty owed = 10(ml) x 22(p) = £2.20
VAT owed for duty = 20% of £2.20 = 44p
Total tax cost added to 10ml bottle = £2.20 (duty) + 44p (VAT) = £2.64
Final e-liquid cost = base price (£1) + tax (£2.64) = £3.64
10ml Nic Salt E-Liquid Cost After The Vape Tax
For this example, we will use one of our best-selling nic salt e-liquids from our £2 bar Salts range: Blueberry Sour Rasberry Ice
Base Price: £2
(This includes our manufacturing costs and profit margin + standard 20% VAT)
Price After Vape Duty: £4.64
(This includes the base price + £2.20 in vape duty + 44p additional VAT)
How Is This Calculated?
Vape duty = 22p per ml of e-liquid
Bottle size = 10ml
Duty owed = 10(ml) x 22(p) = £2.20
VAT owed for duty = 20% of £2.20 = 44p
Total tax cost added to 10ml bottle = £2.20 (duty) + 44p (VAT) = £2.64
Final e-liquid cost = base price (£2) + tax (£2.64) = £4.64
100ml Shortfill E-Liquid Cost After The Vape Tax
For this example, we will use one of our classic High-VG Shortfill e-liquids from our 100ml range: Watermelon Ice HVG
Base Price: £10
(This includes our manufacturing costs and profit margin + standard 20% VAT)
Price After Vape Duty: £36.40
(This includes the base price + £22 in vape duty + £4.40 additional VAT)
How Is This Calculated?
Vape duty = 22p per ml of e-liquid
Bottle size = 100ml
Duty owed = 100(ml) x 22(p) = £22
VAT owed for duty = 20% of £22 = £4.40
Total tax cost added to 100ml bottle = £22 (duty) + £4.40 (VAT) = £26.40
Final e-liquid cost = base price (£2) + tax (£2.64) = £36.40
Don't Forget - The new vape duty will also apply to 10ml nic shots, which are needed if you want to add nicotine to your shortfill. Remember to factor in their additional cost to your budget too, if you plan on using shortfills after the tax is enforced.
Nic shots will cost the same as our original £1 e-liquids after the tax (£3.64 each).
Pre-Filled E-Liquid Pod Cost After The Vape Tax
For this example, we will use one of our guest-branded pre-filled vape pods from the EDGE GO range: EDGE GO Blackcurrant Pods
Base Price: £4 (2 x pods per pack)
(This includes the manufacturer's costs and profit margin + standard 20% VAT)
Price After Vape Duty: £4.79
(This includes the base price + 66p in vape duty + 13p additional VAT)
How Is This Calculated?
Vape duty = 22p per ml of e-liquid
Pod size = 1.5ml
Duty owed = 1.5(ml) x 22(p) = 33p x 2(pods) = 66p
VAT owed for duty = 20% of 66p = 13p (rounded down from 13.2)
Total tax cost added to pack of 2 pods = 66p (duty) + 13p (VAT) = 79p
Final pod cost = base price (£4) + tax (79p) = £4.79
Please Note - EDGE Go pods contain 1.5ml of e-liquid, which makes their duty slightly lower than most other pre-filled pods which typically contain 2ml of e-liquid.
A single 2ml pre-filled pod will cost 53p more than its base price after the vape tax is enforced. You can multiply that amount by the number of pods in any given pack to work out the total duty you can expect to pay from the 1st October 2026.
Vape Tax Impact By Nicotine Strength
The UK vape tax makes no exceptions for nicotine-free products. The duty applies as a flat rate per ml of vape liquid, regardless of its contents.
This means 0mg e-liquids will be taxed ast the exact same rate as 20mg products. It also means that alternative vape liquids like CBD-infused blends will also be captured within the new duty scheme.
This approach is the main reason shortfills, which are sold without nicotine, are going to be hit hardest by the new vape tax as they are the largest volume e-liquid bottles on the market.
Stock Up To Avoid Dissapointment
While the increase to e-liquid prices seems inevtiable at this point, there are ways you can minimise the impact to your budget, at least initially.
Get ahead of the price hike by stocking up tactically before the tax comes into effect from 1st October 2026. Doing this will at least give you a little longer before you have to adjust your vaping budget to accommodate the new, higher cost of e-liquids.
