Vape Tax Update
From 1 October 2026, the UK government will introduce a new vape excise duty. We want to be completely upfront about what this means for you, how it may affect pricing, and—most importantly—what LiQuid is doing to protect our customers.
We ask that all customers read this page in its entirety to fully understand all the changes being made over the next 18 months.
This page will be kept up to date as more details are confirmed so please check back in regularly for updates.
What the Vape Tax Means for Pricing
From 1 October 2026, the UK government will introduce a vape excise duty of 22p per ml (£2.20 per 10ml bottle), plus VAT, on all e-liquids, and regardless of strength.
This is a government-mandated tax. LiQuid does not keep this money, and we make no additional margin or profit from it.
When does the tax apply?
- Any e-liquid produced on or after 1 October 2026 must have a vape tax stamp applied
- Once stamped, that product automatically incurs the tax
- This applies to all e-liquids, including 0mg (nicotine-free) products
There are no exemptions based on nicotine strength.
6-month sell-through period
The government allows a 6-month sell-through window for stock produced before 1 October 2026.
- Stock made before 1 October 2026 can be sold without the vape tax
- This sell-through period runs until 1 April 2027
- From 1 April 2027, all e-liquid sold will be subject to the tax, regardless of when it was produced
This is why we are ramping up production ahead of time — to delay the impact of the tax for customers for as long as legally possible.
We exist to provide trusted, high-quality, affordable UK-made e-liquids as an alternative to smoking, and we’ll continue to keep prices down by absorbing as much of the increase as we can.
How To Prepare for the Vape Tax
Please Don’t Panic Buy
We understand that news of a vape tax can be worrying—but panic buying helps no one.
To keep things fair and ensure availability for all customers:
- Web orders will be limited to a maximum of 150 bottles per order
This allows us to:
- Maintain consistent stock levels
- Avoid artificial shortages
- Keep prices stable for as long as possible
If you feel you’d like to prepare ahead of the vape duty, we recommend doing so gradually — simply adding a few extra bottles to your usual monthly order over the course of 2026.
A reminder that all our e-liquid comes with a production date printed on the bottom of the bottle. All e-liquid has a best before date of 2 years from that date.
Please also note that e-liquid will naturally darken over time but this should not affect the taste. We recommend storing in cool, dark conditions.
What does 22p per ml actually mean?
What does 22p per ml actually mean?
To keep this transparent, here’s a real‑world example.
Example: 20 × 10ml bottle order
- Total liquid: 200ml
- Government duty: 200ml × £0.22 = £44.00
- VAT on duty (20%): £8.80
- Total government tax added: £52.80
Before tax
- Typical price: £20.00
After tax
- Total price: £72.80
Every brand will be affected in exactly the same way — the difference is how much of that increase each business can absorb.
Our commitment is to absorb as much cost as legally possible and remain one of the cheapest e‑liquid suppliers in the UK, even after the tax.
What Will Happen to Subscriptions?
We know many customers rely on regular deliveries, and we’re working closely with our subscription partner to ensure a smooth transition ahead of the vape tax changes.
There are no immediate changes to subscriptions. We’ll provide clear updates well in advance of 1 October 2026 so you know exactly what to expect.
Our priority is to keep your deliveries consistent, transparent, and as cost-effective as possible.
Vape Tax FAQs
What is the vape tax?
What is the vape tax?
The vape tax is a UK government excise duty being introduced on all e-liquids. From 1 October 2026, e-liquid will be taxed at 22p per ml, plus VAT.
This is a government policy and applies to every vape brand and retailer in the UK.
Is LiQuid increasing its prices?
Is LiQuid increasing its prices?
No — at this stage, LiQuid is not increasing its base prices.
Any price increase you see after the tax comes into effect is purely the government tax being added. LiQuid makes no additional margin from the vape tax.
When does the vape tax start?
When does the vape tax start?
- The vape tax officially starts on 1 October 2026
- Any e-liquid produced on or after this date must have a tax stamp applied, which means the tax is due
For more information please see: Timeline Of The UK Vape Tax
Is there a sell-through period for existing stock?
Is there a sell-through period for existing stock?
Yes.
- Stock produced before 1 October 2026 can be sold without the tax
- The sell-through period lasts 6 months, until 1 April 2027
- From 1 April 2027, all e-liquid sold will be subject to the tax, regardless of production date
Does the tax apply to 0mg (nicotine-free) e-liquid?
Does the tax apply to 0mg (nicotine-free) e-liquid?
Yes.
The vape tax applies to all e-liquids, including:
- 0mg nicotine
- Nicotine salts
- Freebase e-liquid
- Shortfill e-liquid
There are no exemptions based on nicotine strength.
Will LiQuid still be good value after the tax?
Will LiQuid still be good value after the tax?
Yes.
Even after the vape tax is applied, we expect LiQuid to remain one of the cheapest e-liquid suppliers in the UK.
Our UK-based manufacturing and vertically integrated setup allow us to control costs better than most competitors.
Will vaping still be cheaper than smoking?
Will vaping still be cheaper than smoking?
Yes.
Cigarettes will also be subject to significant government tax increases, and smoking is expected to become more expensive over time.
Even with the vape tax applied, vaping will still be cheaper than smoking for the vast majority of consumers. While costs will rise across both categories, vaping remains the lower-cost alternative.
Will the vape tax affect nicotine pouches?
Will the vape tax affect nicotine pouches?
No.
Nicotine pouches are not included in the vape excise tax and are not affected by the changes coming into force on 1 October 2026.
If you’re looking for an alternative that isn’t impacted by the vape tax, you may want to consider LiQuid Nicotine Pouches, which remain unaffected under the current legislation.
Need More Help or Have Questions?
We know the vape tax can raise questions, and we’re here to help. Whether you’re unsure how the changes affect your orders, bulk buying, loyalty points, or anything else, our team is always happy to advise and support you as best we can.
Speak to Us Directly
Need an immediate answer? - 📞 Call us on 0161 537 4780
Our friendly team is available Monday to Friday, 8:30am – 4:30pm, and will be glad to talk things through with you.
Email Us
Prefer to drop us a message? - ✉️ hello@onepoundeliquid.com
Our inbox is always open, and we’re committed to responding as quickly as possible.
Contact Us Online
You can also reach us via our Contact Us page, where you’ll find additional ways to get in touch.
