Vaping Products Duty is the UK’s new excise duty on vaping liquid. It starts on 1 October 2026 at 22p per ml, or £2.20 per 10ml. It covers qualifying liquid whether or not it contains nicotine, including liquid in refill bottles and prefilled pods.
If you vape in the UK, the number to remember is 22p per ml.
That figure tells you how much Vaping Products Duty applies to the liquid. It does not tell you exactly how much a product will cost in a shop.
This guide explains what the duty covers, when the new rules take effect and how to calculate the amount. It is for UK adults aged 18 and over and is based on current HM Revenue & Customs guidance.
This is general information, not legal, tax or financial advice.
Contents
- What is Vaping Products Duty?
- How much is the vape tax?
- When does the vape tax start?
- Which products are taxed?
- How are pods, refill bottles and shortfills affected?
- How could retail prices change?
- Vape tax calculator
- Vaping duty stamps
- How adults can prepare lawfully
- Vape and cigarette taxation compared
- Frequently asked questions
What is Vaping Products Duty?
Vaping Products Duty, usually shortened to VPD, is a new UK excise duty on vaping liquid.
The duty applies to qualifying vaping products produced in or imported into the UK. Manufacturers, importers and other responsible businesses account for it before the product reaches the customer.
You will not normally see VPD added as a separate checkout charge. Each business will decide whether to absorb the cost or reflect some or all of it in its prices.
The government originally proposed different rates based on nicotine strength. It has replaced that proposal with one flat rate for all qualifying vaping liquid.
The HMRC Vaping Products Duty policy paper confirms the final rate, scope and start date.
How much is the vape tax?
Vaping Products Duty is charged at 22p for each millilitre of liable vaping liquid.
Nicotine strength does not affect the rate. A nicotine-free liquid intended for vaping is charged at the same rate per millilitre as nicotine-containing liquid.
Vape tax formula
Vaping Products Duty = liable liquid volume in ml × £0.22 per ml
If a pack contains more than one filled pod or bottle, calculate the total volume across the pack.
For example:
2 pods × 2ml per pod × £0.22 per ml = £0.88
The pack contains 4ml of liquid, so 88p of VPD applies.
Duty by liquid volume
| Total liable volume | Calculation | VPD amount |
| 1ml | 1 x £0.22 | £0.22 |
| 2m | 2 x £0.22 | £0.44 |
| 4ml | 4 x £0.22 | £0.88 |
| 10ml | 10 x £0.22 | £2.20 |
| 12ml | 12 x £0.22 | £2.64 |
| 50 ml | 50 x £0.22 | £11.00 |
| 100ml | 100 x £0.22 | £22.00 |
These figures show the duty amount, not a guaranteed retail price increase.
HMRC uses the same calculation in its official examples: 44p for a 2ml pod and £2.20 for a 10ml refill bottle. See its guidance on paying Vaping Products Duty.
Which volume does HMRC use?
Customers can use the liquid volume printed on the packaging to estimate the duty.
Businesses have more detailed accounting rules. HMRC may consider the volume shown on:
- the retail packaging;
- an invoice;
- a delivery note or similar document; and
- an actual measurement.
If these records show different volumes, HMRC says it will normally use the greatest figure. It may make an exception where one source contains a clear error.
Businesses must calculate volumes below one litre to the nearest 0.1ml. For products containing one litre or more, they must calculate to the nearest 1ml.
When does the vape tax start?
Vaping Products Duty starts on 1 October 2026.
Business applications and preparations began earlier. A transition period for certain older unstamped products continues until 1 April 2027.
Key VPD dates
| Date | What happens |
| 1 April 2026 | Applications opened for businesses needing VPD or Vaping Duty Stamps Scheme approval. |
| 1 September 2026 | Digital vaping duty stamps become available under HMRC’s published timetable. |
| 1 October 2026 | VPD begins at 22p per ml. Products released onto the market under the new system must carry a duty stamp. |
| 30 November 2026 | Last day on which businesses can purchase transitional stamps. |
| 1 January 2027 | Businesses must stop attaching transitional stamps to products. |
| 1 April 2027 | The grace period ends. All vaping products outside duty suspension must carry a stamp, regardless of when they were produced. |
HMRC advises affected businesses to apply early. Some applications may take at least 45 working days to process.
Which products are taxed?
VPD is calculated on the liquid, not the hardware. It does not depend on a product’s puff count, marketing name or nicotine strength.
HMRC says the duty covers:
- liquid containing nicotine and glycerine, glycol or both; and
- liquid intended to be vaporised by a vape, unless it is an excluded medicinal or tobacco product.
This includes nicotine-free substances intended for vaping. HMRC’s guidance specifically mentions PG, VG and flavourings used for that purpose.
Products inside and outside VPD
| Within The Scope of VPD | Not subject to VPD by itself |
| Nicotine containing vaping liquid | An empty vape device |
| Nicotine-free liquid intended for vaping | A battery or charging cable |
| Liquid inside a prefilled pod or cartridge | An empty refillable pod |
| Refill liquid | A coil containing no vape liquid |
| Shortfill liquid intended for vaping | Hardware sold without viable liquid |
| A nicotine shot that meets the VPD definition | An excluded medicinal product |
| PG, VG or flavouring supplied as a substance intended for vaping | A tobacco product covered by a separate duty regime |
| Liquid supplied with a device or kit | General purpose liquid that does not meet statutory tests and is not intended for vaping |
This table only covers Vaping Products Duty. Products outside VPD may still be subject to VAT, another tax or separate product regulations.
HMRC’s VPD scope guidance confirms that nicotine-free substances intended for vaping are included.
How are pods, refill bottles and shortfills affected?
The same 22p-per-ml rate applies to each format. What changes is the amount of liquid included.
Are prefilled pods taxed?
Yes. VPD applies to qualifying liquid inside a prefilled pod.
HMRC gives the example of a 2ml pod:
2ml × £0.22 per ml = £0.44
If a pack contains several filled pods, add their verified volumes together. Do not estimate the volume from an advertised puff count.
ELFBAR product examples
The following calculations use the liquid capacities and box contents shown on current ELFBAR UK product pages.
ELFBAR 600 Prefilled Pod Kit
The ELFBAR 600 Prefilled Pod Kit listing shows one prefilled pod and a 2ml liquid capacity.
1 pod × 2ml × £0.22 per ml = £0.44
The kit therefore carries 44p of VPD on the included liquid. The calculation does not apply VPD to the rechargeable device itself.
ELFBAR 600 Prefilled Replacement Pods 2PK
The ELFBAR 600 Prefilled Replacement Pods 2PK listing shows two prefilled pods and a 2ml liquid capacity for each pod.
The pack contains 4ml in total:
2 pods × 2ml per pod × £0.22 per ml = £0.88
The VPD amount for the pack is 88p.
ELFBAR JoinOne 15 Classic Prefilled Kit
The ELFBAR JoinOne 15 Classic Prefilled Kit listing shows:
- one 2ml prefilled pod; and
- one 10ml refill container.
The kit contains 12ml of vaping liquid:
(2ml + 10ml) × £0.22 per ml = £2.64
The VPD amount on the included liquid is £2.64.
ELFBAR AF5500 Prefilled Vape Kit
The ELFBAR AF5500 Prefilled Vape Kit also lists one 2ml prefilled pod and one 10ml refill container.
The combined liquid volume is 12ml:
(2ml + 10ml) × £0.22 per ml = £2.64
The VPD amount on the included liquid is £2.64.
What about empty ELFBAR pods?
The ELFBAR 600 Refillable Replacement Pods 2PK listing describes two empty refillable pods, each with a 2ml capacity.
VPD does not apply to the empty pods themselves because they contain no vaping liquid when sold. Duty may apply to the refill liquid bought for them.
Product specifications can change. ELFBAR should recheck the physical packaging and product records before publication or whenever a product configuration changes.
Are refill bottles taxed?
Yes. A refill bottle intended for vaping is within scope whether or not it contains nicotine.
For a verified 10ml refill bottle:
10ml × £0.22 per ml = £2.20
Are shortfills taxed?
HMRC says VPD covers nicotine-free liquid intended for vaping. On that basis, a shortfill sold for vaping falls within the published scope.
If the verified liquid volume shown for a shortfill is 50ml:
50ml × £0.22 per ml = £11.00
If the verified volume is 100ml:
100ml × £0.22 per ml = £22.00
If a separately supplied nicotine shot meets the VPD definition, calculate its duty from its own verified liquid volume.
For example, a verified 50ml shortfill and qualifying 10ml shot contain 60ml in total:
(50ml + 10ml) × £0.22 per ml = £13.20
These are general calculations, not claims about a current ELFBAR shortfill product.
How could retail prices change?
There is no single confirmed price increase for every product.
You can calculate the duty exactly from the liquid volume, but not the final shelf price. HMRC says businesses will decide whether to absorb the new cost or pass it on to customers.
A final price may also reflect:
- how much of the duty the business passes on;
- the product’s existing price;
- the applicable VAT treatment, which is not calculated in the examples on this page;
- distribution and operating costs;
- duty stamp administration;
- promotions and multibuy offers; and
- the retailer’s pricing decisions.
When comparing prices, keep three figures separate:
- VPD amount: the liquid volume multiplied by 22p.
- Amount passed on: how much of that cost the business includes in its prices.
- Final retail price: the price charged after all relevant costs and taxes.
HMRC confirms that businesses must continue accounting for VAT on vaping products. However, its VPD guidance does not set one universal retail price increase.
Will every price change on 1 October?
Not necessarily.
Products released onto the market under the new system must carry a duty stamp from 1 October 2026. Retailers may still hold some older stock during the transition period.
From 1 April 2027, all vaping products outside duty suspension must carry a stamp, regardless of when they were produced.
Retailers may begin selling newly stamped stock at different times. Prices may therefore change gradually rather than on one date across the entire market.
Vape tax calculator
The ELFBAR vape tax calculator should show how much VPD applies to a verified liquid volume.
The calculator shows Vaping Products Duty only. It does not calculate VAT or predict the final retail price unless ELFBAR adds a separate, clearly labelled pricing model.
Information to enter
Enter:
- the liquid volume in each pod, cartridge or bottle;
- the number of identical units; and
- any additional liquid included in the purchase.
Calculator formula
Total liquid volume = volume per unit × number of units
VPD amount = total liquid volume × £0.22 per ml
Example calculator outputs
- One verified 2ml pod produces £0.44 in VPD.
- Two verified 2ml pods contain 4ml and produce £0.88 in VPD.
- One verified 10ml refill bottle produces £2.20 in VPD.
- A product containing a verified 2ml pod and 10ml refill contains 12ml and produces £2.64 in VPD.
- A verified 50ml shortfill produces £11.00 in VPD.
- A verified 100ml shortfill produces £22.00 in VPD.
Label the result “Vaping Products Duty” or “VPD amount”.
If ELFBAR adds an estimated retail price, the calculator should show the pricing assumptions used. Customers should be able to distinguish the confirmed duty from the estimated price effect.
What are vaping duty stamps?
Vaping duty stamps are secure labels used to identify products that have entered the VPD system.
Businesses must attach the stamp to the outermost part of the final retail packaging. It must seal the pack so that opening it damages either the stamp or the packaging. A stamp cannot be reused.
Full duty stamps contain a digital data matrix. Relevant businesses scan it at specified points in the supply chain so HMRC can trace the product.
For customers, the main points are:
- check that the packaging and stamp appear intact;
- avoid products with a stamp that looks altered or reused;
- remember that some legitimate older stock may remain unstamped during the transition; and
- expect all products outside duty suspension to carry a stamp from 1 April 2027.
A duty stamp supports tax compliance and supply-chain traceability. It should not replace ELFBAR’s separate product verification page.
HMRC does not state in the supplied guidance that customers will be able to use the data matrix as a public authenticity checker.
How can adults prepare lawfully?
Start with your normal liquid use.
Check how many millilitres are in your usual bottle or pod pack, then consider how often you replace it. This will give you a more useful estimate than an advertised puff count.
Practical steps include:
- Check the labelled volume. VPD is based on millilitres, not puff count.
- Calculate the duty. Use the vape tax calculator to see the VPD amount.
- Review your spending. A vaping cost guide can help you plan a realistic budget.
- Compare total liquid volumes. Check how much liquid is supplied with prefilled pods, refill liquids and pod kits.
- Separate hardware from liquid. An empty device, coil or refillable pod is not itself liable to VPD.
- Check the packaging. Use ELFBAR’s product verification page where appropriate.
- Avoid panic purchasing. Buy only products you expect to use and can store appropriately.
- Use responsible support. Link to ELFBAR’s responsible vaping resources for adults who want to review their use.
Do not assume that making vaping products at home automatically places the activity outside VPD. HMRC’s guidance includes UK manufacturers operating from home. If you are unsure whether an activity counts as manufacturing, check HMRC’s current guidance or obtain professional advice.
HMRC also says it will introduce a limited personal-use allowance for travellers bringing vaping products into the UK. The amount was not stated in the guidance reviewed for this article, so customers should not plan around an assumed allowance.
Misdescribing a product, understating its volume or buying illicit stock is not a lawful way to reduce the duty.
Are vapes taxed like cigarettes?
No. Vaping Products Duty and Tobacco Products Duty are separate excise regimes.
VPD is calculated from the volume of qualifying vaping liquid:
Liquid volume × £0.22 per ml
Nicotine strength and retail price do not change the VPD rate.
Cigarettes remain subject to Tobacco Products Duty, which uses a different calculation. Cigarette duty rates should not be used to estimate the duty on a pod, refill bottle or shortfill.
The government has announced an increase in tobacco duties alongside the introduction of VPD. Its stated aim is to preserve a price difference between vaping and tobacco products.
That does not mean that the two products are taxed in the same way.
Frequently asked questions
When does the UK vape tax start?
Vaping Products Duty starts on 1 October 2026. The transition for certain older unstamped products ends on 1 April 2027.
What is the vape tax rate?
The rate is 22p per ml, equivalent to £2.20 per 10ml of qualifying vaping liquid.
Does the tax apply to nicotine-free liquid?
Yes. Liquid intended to be vaporised by a vape can be liable whether or not it contains nicotine.
Are ELFBAR prefilled pods taxed?
Yes. VPD applies to the liquid inside a prefilled pod. For example, the current ELFBAR 600 replacement-pod listing shows two 2ml pods, giving 4ml and 88p of VPD across the pack.
Are empty refillable pods taxed?
An empty refillable pod contains no vaping liquid, so VPD does not apply to the empty pod itself. Duty may apply to liquid bought separately.
Are shortfills taxed?
HMRC says VPD covers nicotine-free liquid intended for vaping. A shortfill sold for that purpose therefore falls within the published scope.
Does puff count affect the duty?
No. VPD is calculated by liquid volume in millilitres. Do not estimate the volume from an advertised puff count.
Will every 10ml bottle become exactly £2.20 more expensive?
Not necessarily. £2.20 is the VPD amount on 10ml. Each business decides how much of that cost to pass on through its prices.
When do duty stamps become compulsory?
Products released onto the market under the new system require stamps from 1 October 2026. From 1 April 2027, all vaping products outside duty suspension must carry a stamp.
Are vapes taxed in the same way as cigarettes?
No. VPD is charged per millilitre of vaping liquid. Cigarettes remain subject to a separate Tobacco Products Duty calculation.
