A major shift is coming to the UK vaping industry. From October 1, 2026, the UK government will introduce the Vaping Products Duty (VPD). This new excise tax is designed to curb youth vaping, but it will significantly change how adult vapers purchase their favourite e-liquids.
At Pod Salt, we believe in keeping our community informed. Whether you’re a long-term vaper or recently switched from smoking, here is everything you need to know about the upcoming price changes, bottle size shifts, and how to keep your habit affordable.
What is the 2026 Vaping Products Duty?
The new tax is a flat-rate duty applied to the volume of e-liquid, regardless of nicotine strength. While earlier proposals suggested tiered pricing based on nicotine levels, the government has opted for a simpler flat rate to ensure compliance.
- The Rate: the rate will be 22p per ml, which may not sound much but that’s £2.20 of duty for a 10ml bottle of liquid.
- The Scope: This applies to all vaping liquids, including nicotine salts, freebase nicotine, and even 0mg nicotine-free shortfills.
- The VAT Impact: Because VAT (20%) is applied after the duty, the total cost increase for a standard 10ml bottle will be approximately £2.64.
Key Dates to Remember
October 1, 2026: The tax officially goes live. New stock must have a duty stamp.
April 1, 2027: The "Grace Period" ends. It will be illegal to sell any e-liquid without a duty stamp, even if it was manufactured before the tax began.
How Much Will Prices Increase?
The impact of the tax depends heavily on the size of the bottle you buy. Smaller formats like prefilled pods will see a modest increase, while large-format shortfills will face a significant price jump.
| Product Type | Current Avg. Price | Estimated 2026 Price | Total Increase |
| 10ml Nic Salt | £3.99 | £6.63 | + £2.64 |
| 2ml Prefilled Pod | £4.00 | £4.52 | + £0.52 |
| 50ml Shortfill | £11.99 | £25.19 | + £13.20 |
| 100ml Shortfill | £14.99 | £41.39 | + £26.40 |
Note: Hardware (devices, coils, and tanks) and nicotine pouches are currently exempt from this specific duty, though there is potentially talk about adding a tax to refillable vape devices.
Will Bottle Sizes Change?
The 2026 tax is likely to trigger a "size squeeze" in the market.
- The Decline of Shortfills: With a 100ml bottle potentially costing over £40, the "bulk-buy" appeal of shortfills may vanish.
- Rise of the 10ml Format: Many brands may pivot back to 10ml bottles to keep the "checkout price" lower for consumers.
The Potential for DIY Mixing
Beyond ready-to-vape bottles, we expect to see a resurgence in DIY e-liquids. Since raw Vegetable Glycerin (VG), Propylene Glycol (PG), and many flavour concentrates are used in the food and cosmetic industries, they are not inherently "vaping products" until they are intended for inhalation. While mixing at home for personal use remains legal, the 2026 regulations strictly prohibit "manufacturing" for sale without HMRC approval.
For the savvy consumer, purchasing raw components separately—where only the nicotine shots or "base" intended for vaping attract the £2.20 duty—could become the most cost-effective way to vape in the coming years.
How to Mitigate the Changes: Tips for Vapers
You don’t have to let the tax break the bank. Here is how you can stay ahead of the curve:
1. Switch to High-Efficiency Nic Salts
The beauty of Pod Salt’s premium nicotine salts is their efficiency. Because nic salts cross the blood-brain barrier faster than freebase nicotine, you get a "nicotine hit" that mimics a cigarette almost instantly. This means you often vape fewer millilitres per day to stay satisfied. In a world where you are taxed per ml, efficiency is your best friend.
2. Move to MTL (Mouth-to-Lung) Pod Kits
High-wattage "Sub-Ohm" devices produce massive clouds but consume e-liquid rapidly. By switching to a lower-wattage pod system, you can significantly reduce the amount of liquid you use daily, effectively cutting your tax bill in half.
3. Stock Up During the Transition
Retailers have until April 2027 to sell through unstamped stock. Keep an eye out for clearance deals on non-stamped products in late 2026 to lock in lower prices for as long as possible.
A Final Word on Health
While the price of vaping is rising, the government has also increased the tax on tobacco to ensure that vaping remains significantly cheaper than smoking. Vaping continues to be recognised by the NHS as a vital tool for smoking cessation.
Want to find the most efficient way to vape before the 2026 changes?
Explore our range of Pod Salt Nicotine Salts here and discover why quality always beats quantity.
