A new tax on vaping liquid has come into force across the UK today, Thursday 1 October, with shoppers likely to start seeing changes to prices and packaging as new stock reaches retailers.
The new Vaping Products Duty is charged at £2.20 for every 10ml of vaping liquid. It applies to both nicotine and nicotine free liquids.
For comparison, HM Revenue and Customs says a 2ml pod attracts 44p in duty, while a 10ml refill bottle attracts £2.20.
The duty is paid by manufacturers, importers and other approved businesses rather than being charged directly to customers at the till. It does not mean that every 10ml bottle will automatically increase in price by exactly £2.20, as retailers remain responsible for setting their own prices.
VAT also continues to apply to vaping products.
Why prices may not change straight away
Alongside the new tax, a Vaping Duty Stamps Scheme has also started.
Vaping products manufactured in or imported into the UK from 1 October must generally carry a duty stamp before being released onto the UK market. The stamps are designed to show that the appropriate duty arrangements have been followed and to help enforcement against illicit products.
However, shops can continue selling qualifying unstamped products which were manufactured or imported before 1 October.
That grace period runs until 31 March 2027, meaning customers may see a mixture of older unstamped products and newer stamped stock over the coming months. From 1 April 2027, vaping products sold or supplied in the UK must carry a valid duty stamp.
Retailers which only sell or distribute duty paid vaping products do not need to register for the new duty or stamps scheme themselves, but are expected to obtain compliant stock from their suppliers.
More vaping rules change on 29 October
A separate set of changes will come into effect later this month under the Tobacco and Vapes Act.
From Thursday 29 October, it will be illegal across the UK to sell any vaping product or nicotine product to someone under 18.
In England, the current age restriction applies to nicotine vaping products. The new rules will extend this to products including nicotine free vapes, as well as other nicotine products such as nicotine pouches.
Adults will also be prohibited from buying vaping or nicotine products on behalf of someone under 18.
Promotional giveaways of vaping and nicotine products will also be restricted, while businesses will be prohibited from using substantial discounts where the purpose or effect is to promote the product. The government gives selling products for a nominal amount, such as 10p, as an example of the type of promotion likely to fall foul of the rules.
These changes are separate from the ban on the sale and supply of single use vapes, which has already been in force since 1 June 2025. Reusable vaping products remain legal to sell, subject to the relevant rules.
The government says the new duty is intended to reduce the affordability and appeal of vaping, particularly among young people and people who do not smoke. It continues to state that vaping is less harmful than smoking and can help adult smokers quit, while saying children and non smokers should not vape.
Full government guidance on Vaping Products Duty is available on GOV.UK. Read the Vaping Products Duty guidance
