The UK Vape Tax Explained

Here in the UK Vape Tax Explained section we will guide you through the implications of the proposed new UK vape tax.

In their Autumn budget the UK Government have announced their plans for a vape tax on e-liquid.

According to HM Treasury – a flat rate of £2.20 per 10ml of e-liquid will be applied from 1st October 2026.

The reasoning behind this decision is that the Government feels that vaping needs to be more expensive to tackle the issue of underage vaping.

The rates will be £2.20 per 10ml of e-liquid. Plus this additional tax will be subject to VAT!

A 10ml bottle of 20mg nicotine salt e-liquid which currently retails around £3.99 will increase to £5.63 with the tax & VAT added.
A 100ml shortfill (nicotine free) bottle of e-liquid currently retailing at £9.99 will increase to £36.39. including VAT. You will also need to factor in the price of Nicotine Shots which will be priced at the 10ml rates above.

The UK government misunderstands the importance of high nicotine levels required for heavily dependent smokers.

This is a huge increase and will also disproportionally affect those struggling with the cost of living.

Vapers need to get their voice heard and the policy makers need to know how this will impact us.

We have tips in the section below to help you respond to any public consultations.

Any new public consultations will be published here along with full instructions of how to contribute.

Send us your story in 100 words or less about how this tax will impact you.

We will add stories to the homepage.

Also use the hashtag #NoVapeTax on social media and share your thoughts and stories.

Write to your MP

You can also write to your MP expressing your concerns about the new vape tax.

Explain how important vaping has been for helping you to stop smoking and how the tax will impact you financially.

Click the button below to find details of your MP.

Ask yourself the following questions if you fill in a consultation…

Will this put you off vaping and make you return to smoking?
Will you buy e-liquids from the black market (i.e. no tax applied?)
If you need high nicotine strengths will you have to cut down to a lower strength thus risking your attempt to stay away from tobacco?
If you are considering switching from tobacco to vaping – is this increase in price less of an incentive to switch?

Do you agree with the tax? If so would a more reasonable rate (i.e. £1 per bottle regardless of strength or volume) be acceptable?
Will this system stop underage vaping?
Will this be damaging to your business (retailers)?
How much will it cost you to implement the new tax (retailers), i.e. altering displays, repricing stock, amending POS systems?

Get your vote heard – respond to any consultations.