UK Vape Duty Calculator: Estimate Your 2026 Costs

From 1 October 2026, the UK Government is introducing Vaping Products Duty (VPD), a new duty on vaping liquid.

The duty is charged at £2.20 per 10ml of vaping liquid (22p per ml) and applies to vaping liquid whether or not it contains nicotine.

Use our UK Vape Tax Calculator below to see how much Vape Duty applies to different volumes of e-liquid and understand the potential impact on vape prices.

Please note: The prices shown are estimates only. Vape Duty isn't necessarily as simple as adding £2.20 per 10ml to today's price. VAT and other costs associated with the introduction of the new duty may also affect the final price you pay.

Calculator temporarily unavailable? If the calculator isn't displaying or you're unable to use it, don't worry. You can still use the examples and Vape Duty information below to understand how the new duty could affect the cost of your vaping products.

From 1 October 2026, Vaping Products Duty is charged at:

£2.20 per 10ml
22p per 1ml

The amount of duty therefore depends on the total volume of vaping liquid contained within the product.

Will Vape Prices Increase on 1 October 2026?

Not necessarily all at once.

Vaping Products Duty starts on 1 October 2026, but retailers such as Vampire Vape can continue selling qualifying existing stock produced or imported before this date during the Government's transition period.

This means you may see a mixture of existing stock and newer Vape Duty-paid stock for a period of time, and prices may vary between products or options.

Where Vape Duty applies to a product sold by Vampire Vape, the price displayed on our website will include the applicable duty. There is nothing additional for you to calculate or pay at checkout.

What Products Are Affected by Vape Duty?

Vaping Products Duty applies to vaping liquid, including nicotine-free vaping liquid.

This can include:

10ml E-Liquids & Nic Salts
A standard 10ml bottle attracts £2.20 of Vape Duty.

Shortfills
Because duty is calculated according to liquid volume, larger bottles attract a greater amount of duty. A 50ml shortfill attracts £11 of duty, while a 100ml shortfill attracts £22.

Nicotine Shots
Nicotine shots are vaping liquids and are therefore also subject to Vape Duty.

Prefilled Pods & Prefilled Vape Kits
Duty applies to the vaping liquid contained within prefilled pods and devices. For example, 2ml of vaping liquid attracts 44p of Vape Duty.

Are Vape Kits, Coils and Empty Pods Taxed?

Vaping Products Duty applies to the vaping liquid rather than the vaping hardware itself.

This means products such as vape devices that are not prefilled, replacement coils and empty refillable pods are not themselves subject to Vaping Products Duty.

However, where a product contains vaping liquid – such as a prefilled pod or prefilled vape kit – duty applies to the liquid contained within it.

Because Vape Duty is based on the amount of vaping liquid, rather than the nicotine strength or price of the product, the impact will vary depending on the kind of products you use and how much e-liquid you consume.

Refillable Vape Users

Refillable devices allow you to choose your own e-liquid. The amount of duty you ultimately pay will therefore depend largely on how much e-liquid you use.

Lower-powered devices and higher-resistance coils typically consume less e-liquid than higher-powered sub-ohm devices.

Prefilled Pod Users

Vape Duty applies to the liquid contained within each prefilled pod.

The amount of duty therefore depends on the total liquid volume contained within the pack rather than the advertised puff count.

Big Puff Vape Users

Larger prefilled vape systems generally contain more vaping liquid than smaller prefilled products.

Because Vape Duty is calculated per ml of liquid, products containing larger volumes of e-liquid will attract a higher amount of duty in absolute terms.

Shortfill Users

Shortfills are likely to see one of the largest impacts because of their larger liquid volumes.

For example, Vape Duty alone is:

50ml = £11.00
100ml = £22.00

As Vape Duty is charged according to the amount of vaping liquid, one of the biggest factors affecting your overall cost will be how much liquid you use.

Using a lower-powered refillable device with a higher-resistance coil can reduce e-liquid consumption compared with higher-powered vaping.

It may also be worth comparing different vaping formats rather than looking at the purchase price alone. Prefilled pods, larger prefilled systems and refillable devices can contain or consume very different amounts of e-liquid.

Vampire Vape will continue to offer a range of products, multibuy savings and options to help customers find the vaping setup that works best for them.

With Vaping Products Duty now applying from 1 October 2026, you may be considering stocking up on your favourite Nic Salts, e-liquids or Shortfills while existing stock remains available.

If you're buying more than you normally would, it's important to store your e-liquid correctly to help maintain its flavour and quality for as long as possible.

3. Check the Best Before Date

Always check the best before date and storage instructions on the bottle rather than assuming every e-liquid will last for the same amount of time.

If you're buying additional e-liquid, it makes sense to use your oldest bottles first and avoid buying considerably more than you're likely to use within their recommended shelf life.

For Shortfills, consider keeping the e-liquid and Nic Shots separate until you're ready to mix them, and always follow the instructions provided with the products.

4. Store E-Liquid Safely

If you're keeping more e-liquid at home than usual, safe storage becomes even more important – particularly for products containing nicotine.

• Always keep e-liquids out of the sight and reach of children and pets.
• Keep bottles securely closed and, where possible, in their original packaging.
• Consider using a secure or lockable storage container if you have children in the home.
• Never transfer e-liquid into an unlabelled container or a container that could be mistaken for food or drink.

Buying additional e-liquid can be a useful way to make the most of existing pre-duty stock and current prices, but only buy what you're likely to use and can store safely.