How Much Will Shortfill E-Liquid Cost After The UK Vape Tax?
Quick Answer
Shortfill e-liquids will see the most dramatic increase in price of any e-liquid type under the UK Vape Duty scheme.
This is because the tax is charged at 22 pence per ml, and shortfills are the largest volume e-liquids you can buy, typically being 100ml.
Based on the latest information we have on vape tax prices, a £10 shortfill today will cost circa £36.40 once vape duty and additional VAT are applied.
If buying shortfills and nic shots together, this cost could exceed £44 with vape duty applied.
With the UK vape tax set to take effect from 1st October 2026, plenty of vapers are wondering how it will impact the price of their favourite e-liquids.
We have written a series of blogs covering this subject, but in this guide we will explore the hardest-hit e-liquid type: shortfills.
Due to their large-volume bottles, shortfills will see the biggest increase in price of any product. Read on to explore how much they will cost after the tax, why they are being hit so hard, and the steps you can take to offset the initial tax impact if new shortfill prices are outside of your budget.
Alternatively, if you are looking for more general information about the vape tax or its impact on different product pricing, check out the guides below:
The Impact Of Vape Tax On Shortfills
Below, we will explore the key facts and information you need to know if you are a shortfill vaper. The tax is going to have a significant impact on these products, so ensuring you understand the full scope of these changes is vital if you intend to continue using shortfills after the vape tax is enforced.
How Much Will Shortfills Cost After Vape Tax?
The final cost of a shortfill e-liquid under the UK vape tax scheme depends on the original base price and the size of the shortfill bottle.
Here is a costed example using one of our 100ml shortfills:
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 shortfill cost = base price (£2) + tax (£2.64) = £36.40
Why Are Shortfills So Expensive After Tax?
The size of shortfill e-liquid bottles is the only reason they are set to increase in price so dramatically under the UK Vaping Products Duty Scheme (VPD).
As the duty is applied as a flat rate of 22 pence per ml of liquid intended for vaping, a 100ml bottle (the most popular shortfill size) sees that 22p multiplied by 100, with increased VAT being charged on top as a result.
This is why, when compared to the duty charged for a standard 10ml bottle, shortfills are set to see the biggest price increase of any e-liquid format.
How Vape Tax Affects Nic Shots
Nic shots are a vital partner product to shortfills. As all shortfills must be sold without nicotine by law, they are added to shortfills after purchase to create the desired nicotine strength.
As nic shots are captured within the VPD, additional excise tax will be added to their total cost like any other 10ml vape juice from 1st October 2026.
According to the latest information we have, a £1 nic shot will cost circa £3.64 or more after the vape duty is added.
This is vital to consider if you are a shortfill vaper, as typically two of these shots are needed to achieve the most popular shortfill nicotine strengths.
This means that the cost of two nic shots must be added to the post-tax price of a shortfill, which could push the total cost of a typical 100ml shortfill+shot order to around £44.
How To Avoid Vape Tax On Shortfills
There is no legal way to get around the vape tax. It begins rolling out on 1st October 2026, and will be fully enforced from 1st April 2027.
What you can do, however, is to take advantage of the vape tax sell-through period. This is a 6-month grace period during which any e-liquids produced before October can be sold without a tax stamp, at their original, lower price.
This is your best chance to buy up any remaining pre-tax shortfill and nic shot stock while they remain affordable.
We recommend placing staggered bulk orders of pre-tax shortfills over the coming months to ensure you have access to cheap shortfills for as long as possible, before and after the April pre-tax cutoff.
Where To Buy Cheap Tax-Free Shortfill Vape Juice
You can buy cheap tax-free shortfill e-liquids and nic shots directly from the LiQuid store until April 2027, while stocks last.
In preparation for the vape tax and the official sell-through period, we have produced stockpiles of shortfills and nic shots before October 2026. We have done this to give you the best possible opportunity to stock up on cheap shortfills to offset the impact of the vape tax, if only in the short-to-mid term.
If you are looking to buy tax-free shortfills, or any other tax-free e-liquids, head over to our tax-free e-liquid hub to get started.
Or, click the button below to head straight to the tax-free shortfill collection:
