From October 2026, a new UK Vape Products Duty (VPD) will apply to all vaping liquids, including nicotine-free products.

The duty applies to:

• Nicotine and non-nicotine vape liquids
• Disposable and refillable vape products
• Liquids made from PG, VG, and flavourings
• Home-mixed vaping liquids intended for vaping use

A standard duty rate of £2.20 per 10 ml of vape liquid will apply.

Examples:

• 2 ml pod = 44p duty
• 10 ml bottle = £2.20 duty

VAT remains payable in the usual way.

Duty-paid products will carry an official vape duty stamp attached to the outer retail packaging. The stamp must break when the package is opened.

Products manufactured or imported before 1 October 2026 can continue to be sold without a stamp until 31 March 2027.

From 1 April 2027, all eligible vape products sold outside duty suspension must display a valid duty stamp.

We are committed to remaining fully compliant with all HMRC regulations while continuing to provide quality products and service to our customers.

Retailers should plan ahead to clear any unstamped vape stock purchased after 1 October 2026. Any qualifying pre-October stock should be sold through before 31 March 2027 to remain compliant with HMRC rules.

Store teams should be trained to:

• Check for official vape duty stamps on products
• Identify older unstamped stock
• Rotate stock effectively to ensure all non-stamped products are sold before the 31 March 2027 deadline

Good stock management will help avoid non-compliant products remaining on shelves after the transition period ends.

Yes. The duty applies to all vaping liquids, whether they contain nicotine or not.

Products manufactured or imported before 1 October 2026 can be sold without a stamp until 31 March 2027.

From 1 April 2027, all vape products sold outside duty suspension arrangements must carry a valid vape duty stamp.