HOW THE PRICES WILL CHANGE

New rules for the vaping industry come into effect from Oct 1st 2026, this introduces a new stamp duty of £2.20 per 10ml of liquid + VAT, meaning £2.64 will be added to the cost of single 10ml liquid.

However, companies can continue selling eligible existing unstamped stock produced before 1 October 2026 until 31 March 2027, meaning that stock can continue to be sold without the new duty stamp during the transition period.

Vaping Products Duty (VPD) is a new excise duty on vaping products.

The duty will apply to vaping liquid which contains nicotine and either or both glycerine and glycol or any liquid that is intended to be vapourised by a vape and is not a medical or tobacco product.

It will be charged on vaping products that are produced in, or imported into, the United Kingdom.

VPD will be charged a flat rate of £2.20 per 10 millilitres of vaping liquid, regardless of how much nicotine is contained in the product.

Find out more information at GOV.UK/VAPINGPRODUCTSDUTY