UK Vape Tax 2026: What Does It Mean for 88Vape Customers?
From 1st October 2026, the UK Government is introducing a new tax on vaping liquids called Vaping Products Duty (VPD).
The duty will be charged at 22p for every 1ml of vape liquid, regardless of nicotine strength.
That means:
- 10ml bottle of e-liquid = £2.20 duty
- 2ml pre-filled pod = 44p duty
- Two 2ml pre-filled pods = 88p duty
For 88Vape, a brand built around affordable e-liquid, this is a major change. Here's what it means for our customers.
Existing Stock Isn't Suddenly Taxed on 1st October
This is probably the most important thing to know.
Vaping products manufactured in or imported into the UK before 1st October 2026 are not liable for the new Vaping Products Duty.
Eligible pre-duty stock can continue to be sold during the Government's transition period until 31st March 2027.
So, our existing eligible stock won't suddenly have £2.20 added to every bottle on 1st October. You'll see the impact gradually as pre-duty stock sells through and is replaced by newly manufactured duty-paid products.
BUY E-LIQUID AT TODAY'S PRICES
How Much is the New Vape Tax?
The amount of duty depends entirely on how much vape liquid the product contains.
| Product | Vape Liquid | New Duty |
|---|---|---|
| Pre-filled pod | 2ml | £0.44 |
| Twin pack of 2ml pods | 4ml | £0.88 |
| E-liquid bottle | 10ml | £2.20 |
| 10 × 10ml bottles | 100ml | £22.00 |
| 20 × 10ml bottles | 200ml | £44.00 |
The duty applies to both nicotine-containing and nicotine-free vape liquids.
What Could This Mean for 88Vape E-Liquid Prices?
Our standard 10ml e-liquids currently cost £1.20 each, or 20 bottles for £22.
The new duty alone is £2.20 per 10ml bottle. Once the VAT impact of that duty is included, the illustrative additional cost is £2.64 per bottle.
If that full cost were simply added to today's prices:
| 88Vape 10ml E-Liquid | Today's Price | Duty + VAT Impact | Illustrative Price* |
|---|---|---|---|
| 1 bottle | £1.20 | +£2.64 | £3.84 |
| 20 bottles | £22.00 | +£52.80 | £74.80 |
£22.00 today → £74.80*
A 20-bottle order contains 200ml of e-liquid, attracting £44 in Vaping Products Duty. Including the VAT impact, that's an additional £52.80.
That's how significant the new tax is.
*These figures illustrate the impact of adding the new duty and associated VAT to today's prices. They are not confirmed future 88Vape prices.
Does This Mean 20 Bottles Will Cost £74.80?
No.
We've used today's prices to demonstrate the scale of the new tax.
We've been preparing for Vaping Products Duty and reviewing our products, bottle sizes, pricing and offers. Our aim is to keep 88Vape as affordable as possible under the new rules.
We'll confirm our new pricing before any changes take effect.
What About Pre-Filled Pods?
Pre-filled pods are also affected.
A standard 2ml pre-filled pod attracts 44p of duty, while a twin pack containing two 2ml pods attracts 88p.
Including the VAT impact, that works out at approximately:
- 53p additional cost per 2ml pod
- £1.06 additional cost per twin pack
Again, these figures illustrate the tax impact and aren't confirmation of future 88Vape prices.
BUY PRE-FILLED PODS AT TODAY'S PRICES
Which Products Are Affected?
Vaping Products Duty applies to vaping liquid, including:
- Standard 10ml e-liquids
- Nicotine salt e-liquids
- Nicotine-free e-liquids
- Pre-filled vape pods
- Other products supplied containing vape liquid
The duty doesn't apply to empty vaping hardware such as devices, coils or empty refillable pods.
When Does Everything Change?
Before 1st October 2026
Products manufactured or imported before this date aren't liable for Vaping Products Duty.
From 1st October 2026
The new 22p-per-ml duty comes into force for newly manufactured or imported vaping liquids.
Eligible pre-duty stock can continue to be sold.
1st October 2026 – 31st March 2027
During the transition period, you'll see pre-duty stock alongside new duty-paid products.
Different products may therefore move onto new pricing at different times as existing stock sells through.
From 1st April 2027
The transition period ends and vaping products sold or supplied in the UK outside duty suspension must carry the required vaping duty stamp.
Vape Tax FAQs
Does Vape Tax Apply to Nicotine-Free E-Liquid?
Yes. The tax is based on the amount of liquid, not nicotine strength. A 10ml 0mg e-liquid attracts the same £2.20 duty as a 10ml nicotine-containing e-liquid.
Does Vape Tax Apply to Nic Salts?
Yes. A 10ml bottle of nicotine salt e-liquid manufactured under the new system attracts £2.20 of duty.
Does Vape Tax Apply to Pre-Filled Pods?
Yes. A 2ml pre-filled pod attracts 44p of duty, while a twin pack containing two 2ml pods attracts 88p.
Do I Need to Stock Up Before 1st October?
There's no requirement to stock up.
The key point is that eligible products manufactured or imported before 1st October aren't liable for Vaping Products Duty and can continue to be sold during the transition period.
However, pre-duty stock is finite. As it sells through and is replaced by newly manufactured products, the new duty will begin to apply.
What is 88Vape Doing About the Vape Tax?
88Vape was built around making good quality vaping affordable.
We can't avoid the new Government tax, but we've been working on our products, formats, pricing and offers to keep the impact on our customers as low as possible.
There will be changes, but our focus remains the same: giving 88Vape customers as much value as we can.
We'll keep this page updated as the new duty is introduced and will give you clear information about any changes to our products and prices.
Last updated: September 2026