We know there’s been a lot of talk about the upcoming vape tax, so we’ve put together this simple FAQ to explain what’s changing, what it means for prices, and what we’re doing to help our customers manage the impact.

Our industry has been through waves of regulation over the past 10 years and each time the industry has strengthened.

In 2015 it became illegal to sell vapes to under 18s (something we have always agreed with!)

In 2016- 2017 we had the EU/UK Vape Products standards regulation (TRPR), these regulations ensured vape liquid is now tested and certified to be safe to vape. This also impacted the size of the bottles, meaning that no bottle larger than 10ml contained nicotine, this was enforced to make the E-liquid bottles safer if someone was to try and drink the liquid. The industry adapted and introduced short- fill bottles, meaning that consumers could still get larger bottles of E-liquid but at a lower strength.

Labelling changes were also then enforced, products has to be in child-safe bottles and health warnings and nicotine content needed to be clearly displayed and additives such as taurine, caffeine, and colourings were prohibited.

In 2025 disposable vapes were banned, another hit that a lot of people thought would kill of the industry, however all it has done is helped the environment and encouraged people to buy reusable vapes instead.

The vape industry is a resilient machine that has been through similar waves of law changes and regulation over the past 10 years. Every time there has been a change the industry has adapted and changed.

From 1 October 2026, the government will introduce a vape duty that applies only to vape liquids.

• The rate is £2.20 per 10ml (22p per ml) + VAT
• The tax is based purely on liquid volume
• It applies to e-liquids and disposable vapes
• It does not apply to hardware

The tax applies to:

• 10ml e-liquids
• Shortfills (50ml, 100ml, etc.)
• Nicotine shots
• Disposable vapes
• Pre-filled pods and pod kits (based on liquid inside)

Not affected: devices, tanks, coils, batteries, chargers, and accessories

The duty is very simple:

22p per ml, regardless of product type

That same flat rate applies to:

• Shortfills
• Nic shots
• 10ml bottles
• Pre-filled pods and disposables

The more liquid a product contains, the higher the duty added.

To keep things transparent, here are example price changes if vape liquid continues in its current format. These are illustrations, not guarantees.

• A 10ml e-liquid currently around £3.99 would include £2.20 duty + 0.44p VAT, bringing it to roughly £6.63
• A 60ml shortfill would include £13.20 duty+ £2.64 VAT
• A 120ml shortfill would include £26.40 duty + £5.28VAT
• A 2ml pre-filled pod would include 44p duty + £0.08 VAT

Final prices will still depend on brand, supplier, and stock timing.

Yes — planning ahead can really help.

✔ Bulk ordering

We recommend bulk ordering  to:

• Lock in current prices where possible
• Secure your favourite flavours and brands
• Avoid disruption later in the year

To register interest in bulk ordering fill out this form

This also helps us plan stock better and keep prices more stable. We will be starting to take bulk orders soon, so if you are planning to bulk buy, please see us in any of our locations, email us at admin@vapourium.co.uk or message us on Facebook.

We’re actively working to reduce the impact by:

• Using existing untaxed stock first
• Absorbing costs where realistically possible
• Keeping margins as low as we can
• Planning stock carefully to avoid shortages
• Exploring more tax-efficient liquid alternatives

Because the tax is based on liquid volume, we’re currently reviewing alternative formats and solutions that could help customers get better value under the new rules.

This may include:

• Different liquid formats
• Smarter combinations of products
• New options designed to reduce overall duty paid

We’ll only introduce alternatives that meet our standards for quality, safety, and ease of use, and we’ll clearly explain any new options before they launch.

Disposables are affected by the tax, but they are not banned under this change. However, because they contain liquid, prices are likely to rise over time, and availability may change depending on suppliers.

Absolutely.

We’ll continue to:

• Share updates as October 2026 approaches
• Clearly label any price changes
• Offer advice on value options and alternatives

If you ever have questions, our team is always happy to help.

• Vape liquid tax starts 1 October 2026
• Rate is £2.20 per 10ml + additional VAT
• Existing stock can be sold until 1 April 2027
• Price changes will be gradual
• We’re actively working to reduce the impact for our customers

Thank you for your continued support — we’re committed to navigating this change together.