Vaping Tax and what this means
Key Details of the Vaping Products Duty
Tax Rate: £2.20 per 10ml (£0.22 per ml), plus standard 20% VAT applied on top, totaling an effective increase of 26.4p per ml.
Applicability: Applies to all vaping liquids manufactured or imported into the UK, regardless of whether they contain nicotine (including 0mg liquids, nic salts, freebase, and shortfills).
Hardware Exemption: Does not apply to vape devices, kits, empty pods, replacement coils, or batteries.
Duty Stamps: A new Vaping Duty Stamps Scheme requires valid digital duty stamps on retail packaging.
Sell-Through Period: Retailers and wholesalers can continue selling existing, unstamped stock produced before October 1, 2026, until March 31, 2027. From April 1, 2027, all products must carry a valid duty stamp.
Official Information: Further details and regulatory updates are available on GOV.UK
