VPD Vaping Products Duty

UK Vaping Products Duty – What It Means for You

The UK’s new Vaping Products Duty (VPD) starts on 1 October 2026. From this date, all newly manufactured or imported vape liquids will include a government duty.

Will prices change immediately?

Not right away. The government has introduced a six‑month transition period allowing shops to continue selling existing duty‑free stock that was produced or imported before 1 October 2026.

This sell‑through window runs until 31 March 2027, meaning you may still see duty‑free products on shelves during this time.

After 1 April 2027

From 1 April 2027, all vape liquids sold in the UK must carry a valid duty stamp and will be priced according to the new VPD rules.

Vaping Products Duty – Estimated Costs

The UK’s new Vaping Products Duty (VPD) applies a flat rate of £2.20 per 10ml of vaping liquid. This equals 22p per 1ml, regardless of nicotine strength and excludes VAT.

Estimated Duty Costs Including VAT

  • 2ml Pod: £0.53 duty
  • 10ml Pod or Bottle: £2.64 duty
  • 20ml Longfill: £5.28 duty
  • 50ml Shortfill: £13.20 duty
  • 100ml Shortfill: £26.40 duty

Estimated Product Costs In April 2027 Including VAT and Duty

  • IVG Pro Kit/Hayati 6k Kit: £13.17
  • Hayati Ultra Kit/Hyola Ultra Kit: £17.81

  • A Pack of 2x 2ml Pods (SKE 600/ELF 600): £6.06
  • 12ml Replacement Pod (Hayati 6k or IVG Pro): £9.17
  • 22ml Replacement Pod (Hayati Ultra/Hyola Ultra): £13.81

  • 50ml Shortfill: £18.20 - £21.20 excluding nicotine shots
  • 100ml Shortfill: £34.40 - £36.40 excluding nicotine shots
  • 10ml Nicotine Shot: £3.64 each