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The Vaping Products Duty starting 1 October 2026 will roughly double the price of a 10ml bottle of e-liquid. The impact varies hugely by format: pod kits see modest increases while shortfill vapers face the biggest jumps. Here are the specific numbers for what you actually buy.
The duty is added to the wholesale cost before VAT. VAT is then applied on top of the new higher amount. So the effective increase per 10ml is the duty (£2.20) plus VAT on that duty (44p), giving a £2.64 increase per 10ml at retail.
£2.20 duty + £0.44 VAT on the duty = £2.64 added per 10ml at the till.
That number is the same whether the e-liquid is 0mg or 20mg, whether it is a fruit flavour or a tobacco one. The duty taxes liquid volume, not strength or category.
The most common UK format. The duty roughly doubles the retail price.
Pod kits like the Elfa Pro, Tappo and ANYX use small (typically 2ml) pre-filled pods. The duty per pod is much smaller because the liquid volume is smaller.
Pod kit users come out best from the new duty in proportional terms. A 53p increase on a £5 pack of pods is much less painful than £2.64 on a £3 bottle of liquid.
Shortfills are large bottles of nicotine-free e-liquid that you mix with separately-bought nic shots. Popular among sub-ohm vapers who get through a lot of liquid. The duty hits this format hardest because it taxes total liquid volume.
01
50ml shortfill
Currently around £10 to £15. Duty adds £13.20 (£11 + £2.20 VAT). New retail price approximately £23 to £28. Around 80% to 130% increase.
02
100ml shortfill
Currently around £15 to £20. Duty adds £26.40 (£22 + £4.40 VAT). New retail price approximately £41 to £46. Around 130% to 173% increase.
03
Nic shots (10ml)
Currently around £1 to £2 each. Duty adds £2.64. New price around £3.64 to £4.64 each. A 100ml shortfill setup typically needs 2 nic shots, so add another £5.28 to your total.
04
Full 100ml shortfill setup
Before: roughly £17 to £24 for a 100ml shortfill + 2 nic shots. After: roughly £46 to £55. Total liquid: 120ml. Total duty: £31.68.
Shortfills were originally designed as a workaround for the TPD rule limiting nicotine bottles to 10ml. They saved money for heavy vapers. The new duty largely eliminates that saving because the tax is volume-based, not nicotine-based.
Rough retail prices for common formats before and after 1 October 2026.
Before duty (current)
After duty (Oct 2026)
These are example prices based on typical UK retail rates. Specific brands and retailers may differ.
Despite the price increases, vaping remains significantly cheaper than smoking. The government has confirmed it will simultaneously increase tobacco duty to maintain a meaningful price gap.
The government's policy position is that vaping should remain cheaper than smoking to support quitting, but should not be so cheap that it encourages casual non-smoker uptake. The new duty adjusts the price gap rather than eliminating it.
01
Pod kit users (least impact)
Small liquid volumes mean small per-purchase increases. A 7% to 25% price rise per pack. Daily cost goes up modestly.
02
10ml nic salt users (moderate impact)
Doubling of bottle prices. Around 65% to 90% increase. Daily cost goes up noticeably but stays well below smoking.
03
Big puff kit users (similar to 10ml)
10ml prefilled kits attract the full 10ml duty. Similar percentage increase to 10ml bottles.
04
Shortfill users (biggest impact)
Per ml duty applies to the whole bottle plus nic shots. 100ml shortfill setups can see 145% increases. The format loses much of its price advantage.
One quirk of the duty: it taxes liquid, not hardware. That means refillable kits become relatively more cost-effective compared with prefilled options, because you can buy cheaper bulk liquid (still taxed but cheaper per ml than prefilled pods).
A 10ml of 20mg salt for a refillable pod kit at £6.63 gives you roughly the same number of puffs as 5 prefilled pods, which would cost £15 to £25 depending on the brand. The refillable kit was already cheaper before the duty. After the duty, the gap is even larger.
Things you can actually do if the new prices worry you:
Most prices will roughly double
10ml bottles will rise from ~£4 to ~£6.50. Shortfills will see the biggest increases at 100%+ percentage rises.
Pod kit users come off best
Small per-purchase increases of 50p to £1.50 per pack. Daily cost goes up modestly. The format suddenly looks much more competitive.
Vaping still cheaper than smoking
Even at post-duty prices, vaping costs a fraction of what 20-a-day smoking costs. The relative saving is smaller but still significant.
Part of our guide
UK vape law explained in plain English. What is legal, what has changed and what is coming next.
Back to Vape Laws