A new tax on vaping products has taken effect across the UK, according to the government. From 1 October 2026, Vaping Products Duty applies to all vaping liquids made in or brought into the country, whether or not they contain nicotine.

Key points

  • Duty rate — £2.20 per 10ml of vaping liquid, paid by approved manufacturers, importers and warehousekeepers.
  • Grace period — unstamped stock can be sold until 31 March 2027.
  • Travellers — a 50ml personal allowance applies for those arriving in Great Britain.
  • Tobacco — duty rises by £2.20 per 100 cigarettes or 50g of tobacco.

The charge sits at £2.20 for every 10ml of liquid and is settled by businesses approved by HM Revenue and Customs. Whether that cost reaches shoppers is a commercial choice for each firm.

HMRC has also started its Vaping Duty Stamps Scheme. The stamps, which are yellow or red and tamper-evident, will eventually allow digital tracking of products through the supply chain. Until 31 March 2027, wholesalers and retailers may clear any eligible unstamped stock they already hold. After that date, all vaping products sold in the UK must carry a valid stamp.

Travellers arriving in Great Britain may bring in up to 50ml of vaping liquid for personal use without paying duty, while larger amounts must be declared in full. Tobacco duty has also gone up today by a one-off amount of £2.20 per 100 cigarettes or per 50g of tobacco, on top of the usual escalator.

James Murray, Financial Secretary to the Treasury, said the measures would help remove illicit vapes from high streets and back retailers who follow the rules. Karin Smyth, Minister of State for Health, said vaping is less harmful than smoking for adults trying to quit, but children and non-smokers should never vape.

Editor's comment

What it means in practice

For anyone buying vaping liquid in the UK, prices may drift upwards as businesses decide whether to absorb the new duty or pass it on. Shops have until the end of March to sell through stock that does not yet carry a stamp, so packaging on shelves will change gradually over the coming months.

  • Check your stock — if you run a shop or wholesale business, sell off unstamped eligible products before 1 April 2027.
  • Travelling — keep within the 50ml personal allowance when returning to Great Britain, or declare the full amount.
  • Buying — from April 2027, only buy products carrying a valid vaping duty stamp.