From 1 October 2026 the UK charges a Vaping Products Duty on e-liquid. It is a single flat rate of £2.20 per 10ml (22p per ml). That includes nicotine-free liquid. The Spring Budget 2024 nicotine bands were scrapped, so 20mg does not pay more duty than 3mg or 0mg. VAT is then charged on a price that already includes the duty.
Hardware that contains no liquid is not affected by the duty. A 50ml shortfill is, as is a 10ml nic salt, a nicotine shot and unflavoured base. September is a good time to bring forward a normal order, rather than panic-buying. Free UK delivery is still available on orders over £25. We’ll show the current price and dispatch information on each product page before you pay.
What is changing?
Duty is charged on the millilitres of vaping liquid, not on nicotine strength. A bigger bottle pays more duty than a 10ml. Newly made juice from 1 October will carry that cost. Older stock we made before then is what we call pre-duty stock (the same thing as transitional stock). When you order in September, you pay the price on the product page at checkout. We are not promising that leftover warehouse stock will stay at that price after 1 October. What September protects is the chance to buy pre-duty stock while it is still listed.
From October you should expect some prices to rise, availability to tighten as pre-duty stock sells through, and dispatch to follow two different arrangements during our 7–22 October break. Current price and dispatch stay on the product page.
A 50ml shortfill e-liquid is 5 × 10ml of dutiable liquid. At £2.20 per 10ml that is £11 of duty on the juice alone, before VAT. Shortfills are usually 0mg until you add a shot. Nicotine-free liquid is included under the same rule.
The nicotine shot is dutiable liquid as well. If you mix shortfills, you are paying duty on the 50ml and on the 10ml shot. Our 18mg house nicotine shot is the usual add-in.
A 10ml nicotine salt or bar salt pays £2.20 of duty on the bottle, not a higher band because it is 20mg. Same flat rate as a 10ml 3mg freebase. That is the whole point of the bands being scrapped.
If you mix your own, DIY e-liquid supplies sit under the same rule: flavour concentrates, short shots and VG, PG and nicotine base are vaping liquid when they are sold as such. Do not treat concentrates as a way around duty.
Pre-duty stock
Pre-duty stock is juice and shots we made before 1 October 2026. Some of it will still be on the site after that date, while it lasts. Popular lines will go first. After it has sold through, new batches are made under the duty and will cost more.
Why order in September?
If you already buy from us, order a bigger batch of what you actually use. Enough to cover the next few months is the useful approach, rather than buying products you are unlikely to use.
That lets you lock in exclusive e-liquids and nicotine shots while pre-duty stock is listed, skip the October dispatch squeeze, and pay the price on the page today. Free UK delivery on orders over £25 still applies.
What happens in October?
We are online-only. From 7–22 October we take a short break from dispatch, not from taking orders. You can still check out. Products will show one of two statuses:
- Usually on time, but may take up to 48 hours longer — pre-duty stock and most third-party lines, including pod kits with no liquid. Duty is on the juice, not the empty kit.
- Dispatch from 23 October — products made under the new duty. We hold those until we are back and catching up.
The status is on the product page and in the basket. If a basket mixes both, the 23 October dispatch timing will apply to the order.
How we are preparing
Before 1 October we are making extra pre-duty stock of popular exclusive e-liquids and nicotine shots, updating product pages with price and dispatch, and setting those two October messages so you can see the date before you pay.
What to do now
- Look at what you actually go through.
- Order a larger quantity of that before 1 October, while pre-duty stock is listed.
- Read the dispatch line on the product, especially in October.
- Watch this page and the product pages as we get closer.
Frequently asked questions
When does vape duty start?
1 October 2026. The rate is £2.20 per 10ml of vaping liquid, including nicotine-free.
Will prices increase?
New batches made from 1 October will cost more because of the duty and VAT on top of it. A September order is charged at the price on the product page when you check out. Leftover warehouse stock after 1 October may be repriced. Please do not assume every bottle on the shelf stays at the September price.
Will prices increase?
Yes. The rate is flat on the liquid. This includes shortfills, nicotine-free base and 0mg 10ml bottles.
Does stronger nicotine pay more duty?
No. The previous nicotine-based bands have been replaced. 20mg and 3mg pay the same duty per millilitre.
How long will pre-duty stock last?
It will depend on how quickly each product sells, so we can’t give a fixed date. Popular flavours are likely to sell through first.
Can I still order in October?
Yes. Dispatch follows the status on the product: up to 48 hours extra, or from 23 October.
What does “usually on time, but may take up to 48 hours longer” mean?
These products should usually dispatch as normal, although they may take up to 48 hours longer during 7–22 October.
What does “dispatch from 23 October” mean?
Products made under the new duty will be dispatched from 23 October while we catch up.