On 1 October 2026, the biggest change to UK vaping since the 2016 TPD regulations takes effect: the Vaping Products Duty (VPD), a new excise tax on every e-liquid sold in the United Kingdom. If you vape, this affects what you pay. Here's exactly what's changing, what isn't, and what ePuffer has been doing behind the scenes to be ready for it.
What is the Vaping Products Duty?
The Vaping Products Duty is a new excise duty - the same category of tax applied to alcohol and tobacco - charged on all vaping liquid manufactured in or imported into the UK. It was announced in the Spring Budget 2024, confirmed in the Autumn Budget, and passed into law as part of the Finance Bill 2025-26.
The rate is simple: £2.20 for every 10ml of vaping liquid - that's 22p per millilitre. The rate is flat, which means nicotine content makes no difference. A 20mg nic salt, a 12mg freebase blend, and a completely nicotine-free e-liquid are all taxed identically, by volume.
VAT is then charged on top of the duty, so the real-world impact on a 10ml bottle is approximately £2.64 including VAT.
What's taxed - and what isn't
Subject to the duty:
- All 10ml e-liquid bottles (nicotine and nicotine-free alike)
- Prefilled pods, including our XPOD and Robusto e-cigar pods - 44p in duty per 2ml pod
Not subject to the duty:
- Vaping devices and kits
- Batteries and chargers
- Empty refillable pods, tanks, and coils
- Accessories
In short: the liquid is taxed, the hardware is not. Your device, spare pods, and coils continue to carry standard 20% VAT only.
What this means in pounds and pence
Because the duty is charged per millilitre, every format carries a different amount. Here's the practical impact on the products we sell, from 1 October 2026 (duty plus VAT, assuming the full duty is reflected in retail prices):
- 10ml e-liquid bottle: £2.20 duty - approximately £2.64 more per bottle
- SNAPS e-cig cartridge 5-pack (5 × 1ml): £1.10 duty - approximately £1.32 more per pack
- XPOD prefilled pod 3-pack (3 × 2ml): £1.32 duty - approximately £1.58 more per pack
- Robusto e-cigar pod 3-pack (3 × 2ml): £1.32 duty - approximately £1.58 more per pack
Notice the pattern: prefilled cartridge and pod systems see the smallest increases of any format - a SNAPS 5-pack rises by about half of what a single 10ml bottle does. If you're weighing up how you vape, the duty makes prefilled formats relatively more economical than ever.
Duty stamps: what you'll see on packaging
From 1 October 2026, newly produced or imported e-liquid must carry a vaping duty stamp on its retail packaging - a secure label, similar to the stamps on spirits and tobacco, confirming the duty has been paid. The stamp seals the packaging and includes both physical and digital security features that let HMRC trace and authenticate genuine products through the supply chain.
For you as a customer, the stamp is actually good news: it makes legitimate, duty-paid, properly regulated products instantly distinguishable from illicit ones. Retailers have a transition window to sell through existing unstamped stock until 31 March 2027 per HMRC guidance, after which only stamped products may legally be sold.
How ePuffer has prepared
We believe in being ahead of regulation, not chasing it.
When HMRC opened registration for the Vaping Products Duty and the Vaping Duty Stamps Scheme in April 2026, ePuffer applied at the earliest opportunity. As part of the approval process, HMRC officers visited our UK premises to inspect our operations and review our processes in person, and we have provided all further information requested. Our application is now in HMRC's final review stage.
What this means for you is simple: continuity. When the duty takes effect, ePuffer products will carry the required duty stamps, our supply chain will be fully compliant, and you'll be able to keep buying the products you rely on - from a company that has met every UK regulatory requirement, from TPD and MHRA registration to the new excise regime, for nearly two decades.
What stays the same
It's worth being clear about what this tax does not change:
- Vaping remains fully legal in the UK for adults 18 and over
- Product standards are unchanged: 20mg/ml maximum nicotine strength, 10ml bottle limit for nicotine liquids, 2ml tank and pod capacity
- Vaping remains substantially cheaper than smoking - the government raised tobacco duty at the same time specifically to preserve the financial incentive to switch
- Your hardware, spares, and accessories are not taxed
Should you stock up before October?
E-liquid purchased before 1 October 2026 is sold at current prices, without the duty. There's no restriction on buying for personal use, and properly stored e-liquid keeps well. If you have favourite flavours you buy regularly, purchasing ahead of the deadline is a sensible and entirely legitimate way to delay the impact - and the months following October will likely see retailers discounting unstamped stock through the transition window.
The bottom line
From 1 October 2026, expect e-liquid prices across the UK market to rise by roughly £2.64 per 10ml including VAT, with prefilled pods seeing the gentlest proportional increase. Hardware is unaffected. Every legitimate product will carry a duty stamp. And ePuffer - with our HMRC application through inspection and into final review - will be ready on day one, as we have been for every regulatory change.
We'll update this article as HMRC publishes further details, and we'll notify our newsletter subscribers before any price changes take effect. If you have questions about how the duty affects a specific product, our customer care team is happy to help.
Last updated: July 2026. This article is for general information and reflects HMRC guidance published at the time of writing.
