From 1 October 2026, the UK is introducing a Vaping Products Duty on e-liquid. The rate is a flat £2.20 per 10ml (22p per ml), whether the liquid contains nicotine or not.
Anything containing e-liquid will be affected, including 50ml shortfills, 10ml nic salts, nicotine shots and unflavoured base. Hardware that does not contain liquid will not be affected.
Availability and pricing may vary after 1st October, depending on the product and how quickly transitional stock sells through. Products such as Prepper Stash may not remain available after this date.
The change happens in three stages
Now until 30 September 2026
If you know you will use a product, this is the time to plan ahead and place your usual order before 1st October. If you normally rely on larger orders or Prepper Stash products, consider whether ordering a little more than usual would help cover the months ahead.
1st October 2026 to 31st March 2027
From 1st October, newly made or imported vaping products will be subject to the new duty.
However, eligible products made or imported before 1st October can still be sold during this six-month transition period. We are calling this transitional stock.
We are preparing as much transitional stock as possible for selected popular products. This is based on our best estimate and is not a guarantee. Some products may sell through sooner than expected or may not be available after 1st October.
New batches made after 1st October will include the duty in their price.
From 1 April 2027
The transition period ends. From this date, all vaping products sold or supplied in the UK must comply fully with the new duty-stamp rules.
How much difference will the duty make?
The duty is based on the amount of vaping liquid in a product, not its nicotine strength. A larger bottle will therefore attract more duty than a 10ml bottle.
A 50ml shortfill e-liquid contains 50ml of liquid that is subject to the duty. At £2.20 per 10ml, that works out at £11 duty on the shortfill alone, before VAT.
Shortfills are usually 0mg until you add a nicotine shot. The nicotine shot is also subject to the duty, so adding a 10ml shot would mean another £2.20 before VAT.
A 10ml nicotine salt or bar salt will have £2.20 duty added to the bottle. It doesn’t pay a higher rate because it is 20mg — the same flat rate applies to a 10ml 3mg freebase liquid too. That’s because the previous nicotine bands have been scrapped.
DIY supplies and non-vaping uses
If you mix your own, DIY e-liquid supplies are covered by the same rules. That includes flavour concentrates, short shotsand VG, PG and nicotine base when they’re sold for vaping use.
If you’re buying these ingredients for a genuine non-vaping use, they are outside the scope of vape products duty.
Transitional Stock
Transitional stock is juice and nicotine shots made or imported before 1 October 2026.
This stock can continue to be sold during the transition period, until 31 March 2027, while supplies last. Popular products may sell through sooner than others.
Once transitional stock has gone, new batches will be made under the duty and will cost more. Prices and availability may therefore vary between products. Some products may not be restocked in the same form after 1st October.
How we are preparing
Before 1st October, we are making as much transitional stock as possible available for selected popular e-liquids and nicotine shots. We are also reviewing product availability and pricing so that customers can see the current information before ordering.
Unfortunately we cannot make everything, and therefore less popular products may not be available from October 1st.
What should you do now?
- Think about the products you normally use.
- If you usually order in larger quantities, consider placing your usual order before 1st October.
- If you normally buy Prepper Stash, make sure you do not leave your next order too late.
- Check the current price and availability on the product page before ordering.
Frequently asked questions
When does vape duty start?
The duty starts on 1 October 2026. It will be charged at £2.20 per 10ml of vaping liquid, including nicotine-free liquid.
Will prices increase?
New batches made or imported from 1 October will include the new duty, so their prices will be higher. VAT is then applied to the price including the duty.
Transitional stock may still be available during the six-month transition period, but pricing and availability will vary by product.
What is transitional stock?
Transitional stock is vaping product made or imported before 1 October 2026. It can continue to be sold until 31 March 2027, while supplies last.
Does stronger nicotine pay more duty?
No. The duty is based on the volume of liquid, not its nicotine strength. A 20mg liquid and a 3mg liquid pay the same duty per millilitre.
How long will transitional stock last?
That depends on how quickly each product sells. We have planned around six months’ supply of some popular products, but this is only a forecast and some lines may sell through sooner.
What happens from 1 April 2027?
The transition period ends on 31 March 2027. From 1 April 2027, all vaping products sold or supplied in the UK must comply fully with the new duty-stamp rules.
Can I still order after 1 October?
Yes. You will still be able to place orders, but availability and pricing may vary by product. Transitional stock may continue to be available while stocks last, but some products—including Prepper Stash options—may sell through or may not be available in the same form afterwards.
Will the Prepper Stash still be available after 1st October?
We cannot guarantee that Prepper Stash will remain available after 1 October. If you normally rely on larger e-liquid orders, consider placing your usual Prepper Stash order before Vape Duty begins.