Vaping Products Duty (VPD) is a UK excise duty of £2.20 per 10ml of vaping liquid, the same as 22p per millilitre, which came into force on 1 October 2026. HM Revenue and Customs (HMRC) collects it from approved manufacturers, importers and warehousekeepers, and it applies to every vaping liquid whether or not it contains nicotine (GOV.UK). The duty arrived with a second measure, the Vaping Duty Stamps Scheme, which requires a tamper-evident stamp on the outer retail packaging of vaping products made in or imported into the UK from that date.
Retailers and wholesalers can keep selling eligible unstamped stock that was produced or imported before 1 October 2026 until 31 March 2027. From 1 April 2027, every vaping product sold in the UK must carry a valid duty stamp (HMRC). That six-month sell-through window is why many shelf prices have not moved yet, and why they will change product by product over the coming months.
Key facts at a glance
- Rate: £2.20 per 10ml (22p per ml), one flat rate for all vaping liquids.
- Start date: 1 October 2026, across the whole UK.
- Covers: e-liquids, nic salts, shortfills, nicotine shots, prefilled pods and the liquid inside prefilled pod kits, with or without nicotine.
- Not covered: hardware with no liquid in it, such as empty kits, refillable pods, tanks and coils.
- VAT: still applies, so the duty adds about £2.64 per 10ml once 20% VAT is included.
- Duty stamps: rectangular, 18mm by 42mm, yellow or red, sealing the outer pack.
- Grace period: pre-1 October unstamped stock can be sold until 31 March 2027.
- Hard deadline: from 1 April 2027, no stamp means no legal sale.
What Is the Vaping Products Duty?
Vaping Products Duty is an excise duty, the same family of tax that already applies to tobacco and alcohol. It is charged on the volume of liquid in a product, not on its price, its nicotine content or the device that holds it. HMRC sets one flat rate of £2.20 per 10ml and confirms this works out at 22p per millilitre (HMRC: How to pay Vaping Products Duty).
The measure was first announced at Spring Budget 2024, consulted on, and then confirmed with its rate at Autumn Budget 2024. A separate consultation on duty stamps closed in December 2024, and the government confirmed the stamps scheme in May 2025 (GOV.UK).
Which products does Vaping Products Duty apply to?
HMRC's retail guidance says the duty applies to vaping liquid in bottles, cartridges and pods, and also to substances intended for vaping such as propylene glycol, vegetable glycerin and flavourings (HMRC). In practice that covers:
- 10ml bottled e-liquids, including nic salt e-liquids and freebase liquids
- Shortfill e-liquids and nicotine-free (0mg/ml) liquids
- Nicotine shots
- Prefilled replacement pods
- The liquid inside prefilled pod kits and rechargeable prefilled vapes
- Unflavoured PG and VG bases and flavourings sold for vaping
Is vape hardware taxed?
No. Because the duty is calculated on liquid volume, a product that contains no vaping liquid carries no Vaping Products Duty. Empty pod kits, refillable pods, tanks, coils, batteries and chargers are outside the duty. A prefilled pod kit is taxed only on the millilitres of liquid it contains, so a kit holding a single 2ml pod carries 44p of duty, not a duty on the whole device.
Who actually pays the vape tax?
The legal liability sits with businesses approved by HMRC: UK manufacturers, importers and excise warehousekeepers. Duty becomes payable at the "duty point". For UK-made products that is the point of manufacture, for imports it is normally paid through the customs declaration, and for warehoused goods it is when they leave duty suspension (HMRC).
Retailers do not register for or pay the duty directly. HMRC states that whether the cost is passed on to retailers and consumers is a commercial decision (GOV.UK). In reality most of it is built into the trade price that shops pay for duty-paid stock.
Is VAT charged on top of the duty?
Yes. HMRC confirms that VAT continues to apply to vaping products (GOV.UK). Under normal UK VAT rules, excise duty forms part of the price that VAT is charged on, so 20% VAT applies to the duty as well. That turns £2.20 of duty on a 10ml bottle into roughly £2.64 at the till, before any change in the retailer's own margin.
How Much Does Vaping Products Duty Add to Vape Prices?
Vaping Products Duty adds 44p to a 2ml prefilled pod, £2.20 to a 10ml e-liquid and £22 to a 100ml shortfill, before VAT. Because the charge is a fixed amount per millilitre, larger volumes carry the biggest increase in pounds, while cheaper products see the biggest increase as a percentage of their price.
| Product | Liquid volume | Duty | Duty incl. 20% VAT |
|---|---|---|---|
| Single prefilled pod | 2ml | £0.44 | £0.53 |
| Twin pack of prefilled pods | 4ml | £0.88 | £1.06 |
| Triple pack of prefilled pods | 6ml | £1.32 | £1.58 |
| 10ml nic salt or freebase e-liquid | 10ml | £2.20 | £2.64 |
| 10ml nicotine shot | 10ml | £2.20 | £2.64 |
| Pod kit with 2ml pod plus 10ml refill | 12ml | £2.64 | £3.17 |
| Five 10ml e-liquids | 50ml | £11.00 | £13.20 |
| 50ml shortfill | 50ml | £11.00 | £13.20 |
| Box of ten 10ml e-liquids | 100ml | £22.00 | £26.40 |
| 100ml shortfill | 100ml | £22.00 | £26.40 |
The 2ml and 10ml figures match HMRC's own worked examples (HMRC). VAT figures are rounded to the nearest penny and assume the full duty is passed on.
Why shortfill bottle size can be misleading
Duty is charged on the liquid inside, not the size of the bottle. A shortfill sold in a 60ml bottle usually holds 50ml of liquid to leave room for a nicotine shot, so it carries £11 of duty, not £13.20. The nicotine shot you add is taxed separately as its own 10ml product.
How HMRC measures the volume
Manufacturers must calculate duty to the nearest 0.1ml for products under one litre. If the label, invoice, delivery note and actual measured volume disagree, HMRC uses the greatest of those volumes, and liability is rounded down to the nearest penny on each monthly return (HMRC). Payments are due by the 15th of each month.
Why Haven't Vape Prices Gone Up Yet?
Prices have not jumped overnight because stock produced or imported before 1 October 2026 is not liable to the duty and can legally be sold until 31 March 2027. HMRC introduced this six-month grace period so wholesalers and retailers can sell existing eligible unstamped stock rather than writing it off (GOV.UK).
Many UK retailers built up pre-duty stock ahead of the deadline. While that stock lasts, they can keep selling those lines at pre-duty prices. Some retailers have also introduced monthly purchase limits to spread their remaining pre-duty stock across more customers.
When will vape prices rise?
Prices will change product by product, not on a single date. Three things trigger a change:
- A line sells out of pre-duty stock. Any replacement stock is duty-paid and stamped, so its cost price is higher.
- A new product launches. Anything made or imported from 1 October 2026 is duty-liable from day one.
- The grace period ends. After 31 March 2027, every product on sale must be stamped and duty-paid.
Fast-selling flavours and popular prefilled pods are likely to move first. Slower lines may hold their current price for longer. Some brands and retailers may absorb part of the duty to stay competitive, so the size of each increase will vary.
Shopping at OrderVape: the price shown at checkout is the price you pay. As duty-paid stock replaces pre-duty stock, prices on individual products may change. Browse nic salt e-liquids and prefilled pods for current prices.
Vaping Duty Stamps: How the New Stamp Scheme Works
The Vaping Duty Stamps Scheme is HMRC's way of showing, on the pack itself, that duty has been accounted for. From 1 October 2026, vaping products manufactured in or imported into the UK must carry a duty stamp on their retail packaging (GOV.UK).
What does a vape duty stamp look like?
- Rectangular, 18mm wide and 42mm long
- Yellow or red in colour
- Tamper-evident, with multiple physical security features
- Fixed to the outermost retail packaging so the pack cannot be opened without damaging the packaging or the stamp
- Single use: a stamp cannot be re-used once it has been fixed to a product
These details come from HMRC's stamp and retail guidance (HMRC: How vaping duty stamps work). The stamps are produced by Cartor Security Printers, the supplier HMRC appointed through a competitive procurement.
Transitional stamps vs digital stamps
| Transitional stamps | Digital stamps | |
|---|---|---|
| Security | Physical features only, not scanned | Physical features plus a scannable code |
| Available from | Before 1 October 2026 | 1 September 2026 |
| Last day to buy | 30 November 2026 | No end date |
| Last day to apply to products | 31 December 2026 | No end date |
| Status from 1 January 2027 | Can no longer be applied | Only stamp type allowed |
| Can stamped stock still be sold? | Yes, products already stamped remain valid | Yes |
HMRC set this phased rollout following industry feedback, giving approved businesses time to move production lines onto digital stamps (GOV.UK).
Can you scan a vape duty stamp?
Digital stamps carry a code that is scanned when the stamp is fixed, when stock moves under duty suspension and when it is released for sale. HMRC says that in due course retailers and customers will be able to scan digital stamps to check authenticity, using a scanning app from the stamp supplier (GOV.UK). Transitional stamps cannot be scanned, so for now the physical stamp itself, a credible seller and an intact seal are the main checks.
Vaping Products Duty Timeline: Every Key Date
- March 2024Vaping Products Duty announced at Spring Budget 2024.
- October 2024Duty and £2.20 per 10ml rate confirmed at Autumn Budget 2024.
- December 2024Consultation on a vaping duty stamps scheme closes.
- May 2025Government confirms the Vaping Duty Stamps Scheme.
- June 2025The single-use vape sales ban takes effect in the UK.
- 1 April 2026Manufacturers, warehousekeepers and UK representatives can apply for approval and start buying stamps.
- 29 April 2026Tobacco and Vapes Act 2026 receives Royal Assent.
- 1 September 2026Digital duty stamps become available.
- 1 October 2026Vaping Products Duty and the stamps scheme start. New traveller allowances and a one-off tobacco duty rise also apply.
- 30 November 2026Last day to buy transitional stamps.
- 31 December 2026Last day to apply transitional stamps.
- 1 January 2027Only digital stamps can be applied to new products.
- 31 March 2027Grace period ends: last day to sell eligible unstamped stock.
- 1 April 2027Every vaping product sold in the UK must carry a valid duty stamp.
The Grace Period: Selling Unstamped Vape Stock Until 31 March 2027
Retailers can store and sell unstamped vaping products until 31 March 2027, but only if the stock was produced or imported before 1 October 2026. HMRC updated its wholesale and retail guidance on 7 October 2026 to spell out how this works (HMRC).
The grace period is not a free pass for any unstamped product. If a supplier offers unstamped stock after 1 October 2026, the retailer should keep evidence that it was produced or imported before that date. If a business cannot satisfy itself that unstamped goods are legitimate, HMRC says it should not buy, supply or sell them.
Records retailers should keep
HMRC asks businesses that sell or store vaping products to keep records for at least six years, showing:
- where products came from, with the supplier's name, address and contact details
- invoice numbers, delivery notes and dates received
- what was bought, held, supplied or sold
- when products were produced or imported
- what checks were made to confirm products were legitimate
- what action was taken if products were unstamped, unclear or appeared non-compliant
What retailers should check on new deliveries
- Does the product carry a duty stamp where one is required?
- Is the stamp on the outermost retail packaging, and does it seal the pack?
- Where did the product come from, and can the supplier provide normal invoices and delivery notes?
- If unstamped, was it produced or imported before 1 October 2026?
- Is the stamp damaged, altered, re-used or missing?
What happens on 1 April 2027?
From 1 April 2027, all vaping products outside duty suspension must carry a stamp and retailers must not sell or hold unstamped products. Any leftover unstamped stock should be sold, returned to the supplier, exported, destroyed or otherwise lawfully dealt with before that date (HMRC).
What the Stamp Rollout Means for Manufacturers, Factories and Importers
The heaviest compliance work sits upstream. Only HMRC-approved purchasing operators, meaning UK manufacturers, warehousekeepers and UK representatives of overseas manufacturers, can buy stamps from the appointed supplier (HMRC).
Overseas factories and UK representatives
Most vaping products sold in the UK are made overseas. A UK representative can order stamps to be sent directly to an overseas manufacturer by tracked, signed-for delivery, so stamps can be applied at the factory before goods are shipped. Products made or imported from 1 October 2026 need a stamp before they reach the UK market.
Buying, storing and activating stamps
- Formats: wet (pre-glued) stamps on reels of 20,000, or dry stamps in boxes. Minimum order is 1,000 stamps.
- Purchase limits: HMRC sets a limit per rolling three-month period. Businesses can exceed it by up to 30% and request a higher limit with evidence of need.
- Activation: digital stamps must be activated within 12 months of receipt, or a penalty may apply.
- Dormant approvals: HMRC will revoke approval if a business buys no stamps for 36 months.
- Controls: secure storage, routine reconciliation and incident processes for lost or stolen stamps are expected.
Data recorded for every stamp
When a digital stamp is applied, the affixing business must record the time, date and address of affixing, the operator and manufacturer, and product details including brand, flavour, product type, volume to the nearest 0.1ml, nicotine content in mg/ml, and the ECID or GBID product identifier for nicotine-containing products. Product type is limited to prefilled pod, prefilled device, bottle or other (HMRC).
Tracking stock through the supply chain
Manufacturers and importers report "aggregation events" that link individual stamp codes to cartons, master cases and pallets through an API built on the GS1 EPCIS standard. At the final exit-to-market scan, a sale can be declared for a whole pallet or case code rather than every stamp. Stamps can be scanned with ordinary iOS or Android devices, and HMRC's testing shows codes scan reliably on curved packaging down to a 10mm radius.
Approval is mandatory
Businesses manufacturing vaping products in the UK needed HMRC approval by 1 October 2026. HMRC says manufacturing without approval is unlawful and can lead to civil penalties, seizure of goods and equipment, or criminal prosecution (GOV.UK).
Vaping Products Duty Penalties and Enforcement
Selling or offering for sale unstamped vaping products packaged for retail can lead to HMRC penalties of £2,500 to £10,000 per occasion, depending on how many units are found and how many times a business has failed to comply in the previous 24 months (HMRC factsheet CC/FS87).
| Unstamped units found | First time | Second time | Three or more times |
|---|---|---|---|
| Fewer than 100 | £2,500 | £5,000 | £7,500 |
| 100 to 299 | £5,000 | £7,500 | £10,000 |
| 300 to 499 | £7,500 | £10,000 | £10,000 |
| 500 or more | £10,000 | £10,000 | £10,000 |
Other sanctions in the same factsheet include:
- Lost or misused stamps: a penalty of five times the duty on 10ml for each stamp, which is £11 per stamp.
- Forfeiture: HMRC can seize unlawful products and also seize lawful vaping products found on the same premises.
- Stamp purchase bans: repeat offenders can be stopped from buying duty stamps.
- Criminal prosecution: in the most serious cases, an unlimited fine, up to two years in prison, or both.
The government is also funding enforcement, with £30 million of new money each year until 2028-29 for Trading Standards, Border Force and HMRC to tackle illicit and underage sales of tobacco and vapes (GOV.UK). Anyone who suspects a product is illicit can report it to HMRC or contact local Trading Standards.
Bringing Vapes Into the UK: New Traveller Allowances
New personal allowances also started on 1 October 2026 (GOV.UK):
- Arriving in Great Britain: up to 50ml of vaping liquid for personal use without paying duty and tax. Anything above 50ml must be declared, and duty is due on the full amount, not just the excess.
- Arriving in Northern Ireland from outside the EU: vaping products count towards the existing £390 allowance for other goods, or £270 for private plane or boat travel.
- Arriving in Northern Ireland from the EU: products must be for personal use, and extra checks may apply above 200ml of vaping liquid.
Allowances cannot be combined, and anything brought in for business use must be declared.
Tobacco Duty Rose on the Same Day
On 1 October 2026, tobacco duty went up in line with the duty escalator (RPI plus 2 percentage points) plus a one-off increase of £2.20 per 100 cigarettes or per 50g of other tobacco. The government says this extra uplift is designed to keep tobacco more expensive relative to vaping after the new duty (GOV.UK).
Why Did the Government Introduce a Vape Tax?
The government gives three main reasons for Vaping Products Duty:
- Youth vaping: to reduce the affordability and appeal of vaping, especially to young people and non-smokers.
- Illicit trade: to use duty stamps and supply-chain tracking to make illegal products easier to identify and remove.
- Revenue: Office for Budget Responsibility forecasts expect the duty to raise more than £550 million a year by 2030-31.
Financial Secretary to the Treasury James Murray said the measures would help get "illicit vapes off high streets across the country", framing the stamps as support for retailers who follow the rules (GOV.UK). Health Minister Karin Smyth linked the duty to the government's wider plan to reduce youth vaping through affordability, appeal and availability.
Trade bodies have broadly backed tougher action on illicit vapes. The Association of Convenience Stores welcomed the crackdown when it was announced, while warning that new penalties only work if local Trading Standards teams have the resources to enforce them. Retailers have also raised concerns that higher prices could push some adult buyers towards cheaper illicit products, which is the gap the stamp scheme is meant to close.
How Vaping Products Duty Fits Into Wider UK Vape Regulation
The duty is one layer on top of existing product rules. Vape products sold in the UK already have to meet the Tobacco Products Directive (TPD) standards, implemented in the UK through the Tobacco and Related Products Regulations 2016, which cover tank and refill sizes, nicotine strength limits and product notification (GOV.UK: e-cigarettes regulations).
- Single-use vape ban: in force since June 2025, which is why the market has shifted to rechargeable prefilled vapes and prefilled pod kits.
- Tobacco and Vapes Act 2026: received Royal Assent on 29 April 2026. It bans vape advertising and sponsorship, gives ministers powers over packaging, flavours and displays, and creates powers for a retail licensing scheme (GOV.UK).
- Packaging and display consultation: the Department of Health and Social Care consulted on plain packaging, limits on flavour descriptors and removing vapes from shop displays. The consultation closed on 2 October 2026.
What Vaping Products Duty Means for You
If you vape
- Expect prices on liquid-containing products to rise gradually as pre-duty stock sells out, with the full effect by April 2027.
- Larger volumes such as shortfills and multipacks carry the largest duty in pounds.
- Hardware with no liquid, such as empty kits and coils, is not affected by the duty.
- From 1 April 2027, only buy vaping products that carry a duty stamp.
- Be cautious of unusually cheap, unstamped products from unknown sellers.
- If travelling into Great Britain, keep vaping liquid to 50ml or declare it.
If you run a shop
- You do not need HMRC approval if you only sell duty-paid products.
- Keep evidence that any unstamped stock was produced or imported before 1 October 2026.
- Keep supplier and stock records for at least six years.
- Plan to clear unstamped stock well before 31 March 2027.
- Check stamps on every new delivery and refuse unstamped stock you cannot verify.
Frequently Asked Questions About Vaping Products Duty
What is the Vaping Products Duty rate?
Vaping Products Duty is charged at a flat £2.20 per 10ml of vaping liquid, which is 22p per millilitre. A 2ml pod carries 44p of duty and a 10ml bottle carries £2.20, with VAT charged on top.
When did the UK vape tax start?
Vaping Products Duty came into force on 1 October 2026, on the same day as the Vaping Duty Stamps Scheme. It applies to vaping liquids manufactured in or imported into the UK from that date.
Does the duty apply to nicotine-free e-liquid and shortfills?
Yes. The duty applies to all vaping liquids whether or not they contain nicotine, including 0mg/ml liquids, shortfills, nicotine shots, and PG, VG and flavourings intended for vaping.
Is vape hardware taxed under Vaping Products Duty?
No. The duty is charged on liquid volume, so products with no vaping liquid, such as empty kits, refillable pods, tanks and coils, carry no duty. Prefilled pod kits are taxed only on the liquid they contain.
Is VAT charged on top of the vape duty?
Yes. VAT still applies to vaping products and is calculated on the duty-inclusive price, so £2.20 of duty on a 10ml bottle becomes about £2.64 once 20% VAT is added.
Why are some vapes still the same price after 1 October 2026?
Stock produced or imported before 1 October 2026 is not liable to the duty and can be sold until 31 March 2027. Retailers selling that pre-duty stock can keep their old prices until it runs out.
Can shops still sell vapes without a duty stamp?
Until 31 March 2027, retailers can sell unstamped stock only if it was produced or imported before 1 October 2026. From 1 April 2027, every vaping product sold in the UK must carry a valid duty stamp.
What does a vape duty stamp look like?
It is a yellow or red, tamper-evident, rectangular stamp measuring 18mm by 42mm. It is fixed to the outer retail packaging so the pack cannot be opened without damaging the stamp or packaging.
Can I scan a vape duty stamp to check it is genuine?
Digital stamps carry a scannable code, and HMRC says retailers and customers will be able to scan them to check authenticity in due course. Transitional stamps, used until the end of 2026, have physical security features only and cannot be scanned.
What happens to retailers who sell unstamped vapes?
HMRC can charge penalties of £2,500 to £10,000 per occasion depending on the number of units and repeat offences, seize goods, and in serious cases prosecute. A conviction can mean an unlimited fine, up to two years in prison, or both.
How much vape liquid can I bring into the UK?
Travellers arriving in Great Britain can bring up to 50ml of vaping liquid for personal use without paying duty and tax. Above 50ml, the whole amount must be declared and duty paid on all of it. Different rules apply when arriving in Northern Ireland.
Does Vaping Products Duty apply in Scotland, Wales and Northern Ireland?
Yes. It is a UK-wide excise duty covering vaping liquids manufactured in or imported into any part of the UK. Only the traveller allowances differ between Great Britain and Northern Ireland.
How much will the vape tax raise?
Office for Budget Responsibility forecasts expect Vaping Products Duty to raise more than £550 million a year by 2030-31.
How do I report a shop selling illicit vapes?
You can report suspected illicit, counterfeit or unstamped vaping products to HMRC through the GOV.UK report tax fraud service, or contact your local Trading Standards office.
