Vaping Products Duty Explained
The Vaping Products Duty (VPD) is the official name for the UK's new vape tax, starting 1 October 2026. This guide explains exactly how the £2.20 per 10ml duty works, what "duty stamps" are, the key dates, who has to pay, and what it means for the products you buy. All figures are drawn from the official GOV.UK guidance.
Contents
- 1. What Is the Vaping Products Duty?
- 2. The £2.20 per 10ml Rate Explained
- 3. Vape Duty Stamps — What They Are
- 4. Key Dates & Transition Period
- 5. Who Pays the Duty?
- 6. What's Taxed and What Isn't
- 7. FAQ
1. What Is the Vaping Products Duty?
The VPD is a new excise duty on vaping liquid, sitting alongside the duties already charged on tobacco and alcohol. It's part of the Finance Bill 2025-26 and applies across the whole UK supply chain — from manufacturers and importers down to wholesalers and retailers.
2. The £2.20 per 10ml Rate Explained
The duty is a single flat rate:
- £2.20 per 10ml of e-liquid = 22p per ml
- It's the same regardless of nicotine strength — a 0mg shortfill is taxed exactly like a 20mg nic salt
- VAT (20%) is added on top of the duty, so the real shelf increase is about 26.4p per ml
For a worked breakdown of what this does to prices, see How Much Will Vapes Cost After October 2026?
3. Vape Duty Stamps — What They Are
Alongside the duty, the UK is introducing a Vaping Duty Stamps (VDS) scheme. A duty stamp shows that the tax has been paid on a product. From 1 April 2027, it becomes illegal to sell vaping liquid in the UK without a valid duty stamp. This is designed to stop untaxed, black-market products.
4. Key Dates & Transition Period
| Date | What happens |
|---|---|
| 1 April 2026 | Registration opens for manufacturers & importers |
| 1 October 2026 | Duty begins — new prices apply, stamps required on new stock |
| 31 March 2027 | Last day to sell older, unstamped stock |
| 1 April 2027 | Selling unstamped liquid becomes illegal |
5. Who Pays the Duty?
The duty is collected across the supply chain, but only manufacturers and importers need to register for the scheme — retailers do not. In practice, the cost is passed down and reflected in the shelf price you pay from October 2026.
6. What's Taxed and What Isn't
| Taxed | Not taxed |
|---|---|
| E-liquid (bottles, shortfills) | Devices & batteries |
| Prefilled pods | Coils |
| Big-puff prefilled kits | Nicotine pouches |
| Nicotine-free (0mg) liquid | Accessories |
7. FAQ
What is the Vaping Products Duty?
A new UK excise tax on vaping liquid, £2.20 per 10ml, starting 1 October 2026.
What are vape duty stamps?
Stamps showing the duty has been paid. From 1 April 2027, selling unstamped liquid is illegal.
Does the duty apply to 0mg (nicotine-free) liquid?
Yes — all vaping liquid is taxed at the same rate regardless of nicotine.
Do retailers have to register?
No — only manufacturers and importers register. The cost is passed on in retail prices.
How much does VAT add?
VAT (20%) is charged on top of the £2.20 duty, making the real increase about 26.4p per ml.
The Bottom Line
The Vaping Products Duty adds £2.20 per 10ml (about 26.4p/ml with VAT) to all vaping liquid from 1 October 2026, backed by a duty-stamp scheme that makes untaxed liquid illegal from April 2027. Buying before October means today's pre-tax prices.