Tax-Free Shortfill Vape Juice

Shortfill e-liquids, being 100ml instead of the usual 10ml, will be hit the hardest by the UK vape tax, increasing in price by more than 400%.

As the new vape duty is applied as a flat rate of 22p per ml, a staggering £26.40 in excise tax and additional VAT will be added to every 100ml shortfill bottle's base price.

When you factor in that shortfills usually require up to two nic shots to be purchased alongside them that also have vape tax added, this could mean the average shortfill purchase goes from £10, to approximately £44.

This massive price jump is the main reason we are offering a bulk supply of pre-tax shortfills in this collection, produced before October 2026. We are legally able to sell you these cheaper shortfills at their original price until April 2027, or until stocks run out.

The UK Government is making it impossible for us to offer these products for less after April 2027, as well preventing us from offering free nic shots with every shortfill purchased, so we encourage you to stock-up on pre-tax stock with free nic shots while you can.

To see for yourself how the vape tax is calculated for shortfills, click here.

Yes, under the new UK Vaping Products Duty Scheme (VPD), it is completely legal to sell untaxed shortfill vape juice produced before the 1st October 2026. These products will be available at their lower pre-tax prices (£10) up until 1st April 2027, or until stock is depleted.

Any shortfills produced after the 1st October 2026, however, must carry a tax stamp and will be subject to the new duty charge of 22p per ml, adding approximately £26.40 in excise tax to the base price of 100ml bottles.

After the 1st April 2027, it will become illegal to sell any untaxed shortfill vapes, regardless of their production date. After this date, any remaining stock of shortfills produced before October 2026 will have to be removed from shelves and replaced with far more expensive, tax-stamped products.

Get the latest vape tax information here

As we enter the 6-month pre-tax e-liquid sell-through period, you may notice that some shortfill e-liquids remain cheaper, while others are listed at a higher price. This is because of the way the Vaping Products Duty Scheme (VPD) is enforced.

Shortfills produced before 1st October 2026 can legally be sold for their original £10 base price, without added vape tax, until 1st April 2027. As these products sell out, however, they can only be replaced with a tax-stamped equivalent, which includes the new duty costs in the final price. This is why you might see products from the same range listed at different prices.

As the April 2027 tax-free cutoff gets closer, you will likely notice more and more products appearing at higher prices, as stocks of pre-tax shortfills sell out.

Keep track of key vape tax dates here so you don't get caught out.

See how the vape tax will affect e-liquid prices here.

Yes, with the exception of price, our tax-free shortfills are exactly the same as their tax-stamped equivalents, and indeed, the shortfills we have been producing for years before the tax was even announced.

They are made using the same premium ingredients and are held to the exact same safety and quality standards.

We have simply built a stockpile of our best-selling shortfill vape juice before October 2026 to give our customers the best chance of enjoying cheaper pre-tax shortfills for longer.

The vape tax sell-through period is a 6-month window allowing retailers like LiQuid to sell untaxed e-liquids at their original, lower prices. This only applies to e-liquid produced before the 1st October 2026.

The sell-through period starts on 1st October 2026 and runs until 1st April 2027. During this time, you can take advantage by stocking up on cheaper e-liquids while stocks last.

Absolutely, in fact, we recommend placing staggered bulk orders during the 6-month pre-tax sell-through period. This is so you can build a supply of cheaper shortfills to support you for as long as possible after the April 2027 cut-off date, after which higher prices will be forced by the UK Government.

We have increased the maximum number of bottles you can purchase per shortfill flavour to 150, giving you the flexibility to bulk-order according to your budget.

See our top tips for stocking up for the vape tax here.

No, while some older batches may remain in circulation, we have purpose-built our stockpiles of untaxed shortfill vape juice in the run-up to the October 1st start date for the pre-tax sell-through period.

That means you should find that our untaxed shortfills have more recent production dates, allowing you to make the most of the 2-year recommended usage window for each product.

If you stock up tactically, you should be able to build a supply of cheaper shortfill e-liquid with dates that last over a year beyond the April 2027 tax-free cut-off date. This should allow you to avoid paying vape tax for as long as possible.

You can buy shortfill e-liquid without the added vape tax costs from now until 1st April 2027.

This is dependent on how long stocks of shortfills produced before 1st October 2026 last, which is when the official pre-tax sell-through period begins.

We have done everything we can to build as much stock of our shortfill vape juice before 1st October 2026 as possible. However, we cannot guarantee how long these supplies will last.

It is expected that many vapers will begin bulk-buying cheaper pre-tax shortfills, in an attempt to avoid paying vape tax for as long as possible. This may cause particularly popular products to sell out faster than others, at which point we are legally bound to replace them with tax-stamped equivalents, which must be charged at a higher rate.

Worried about your vape expense after tax? Use our VPD calculator to work out your future basket cost.