UK Vape Tax 2026: What Does it Mean for You?
From 1st October 2026, the UK Government is introducing a new tax on vaping liquids called Vaping Products Duty (VPD).
The new duty will be charged at 22p for every 1ml of vape liquid, regardless of nicotine strength.
That means:
-
10ml bottle of e-liquid = £2.20 duty
-
2ml pre-filled pod = 44p duty
-
Two 2ml pre-filled pods = 88p duty
It's a significant change for the UK vaping industry and will increase the cost of newly manufactured or imported vape liquids.
However, there's an important point for Liberty Flights customers:
Products Made Before 1st October 2026 Are Not Subject to the New Vape Duty
Vaping products manufactured in or imported into the UK before 1st October 2026 are not liable for Vaping Products Duty.
This means existing eligible Liberty Flights stock doesn't suddenly have £2.20 added to every 10ml bottle on 1st October.
Retailers can continue selling eligible pre-duty stock during the Government's transition period, up until 31st March 2027.
So, while the new tax officially begins on 1st October, you'll see the impact gradually as existing pre-duty stock sells through and is replaced by newly manufactured duty-paid products.
Exactly how long individual products remain available at 'pre-vape-tax' prices will depend on stock levels.
BUY E-LIQUID AT TODAY'S PRICES
How Much is the New Vape Tax?
Vaping Products Duty is calculated according to how much vape liquid a product contains.
| Product | Vape Liquid | New Duty |
|---|---|---|
| Pre-filled pod | 2ml | £0.44 |
| Dot Pro twin pack | 4ml | £0.88 |
| E-liquid bottle | 10ml | £2.20 |
| 10 × 10ml bottles | 100ml | £22.00 |
The duty applies whether or not the liquid contains nicotine.
What Could the Vape Tax Mean for Liberty Flights E-Liquid Prices?
Our 10ml e-liquids currently cost £4.99 for a single bottle, with the price falling when you buy more.
To illustrate the potential impact of Vaping Products Duty, we've taken today's Liberty Flights prices and added the new duty and associated VAT.
| 10ml E-Liquid | Today's Price | Duty + VAT Impact | Illustrative Price* |
|---|---|---|---|
| 1 bottle | £4.99 | +£2.64 | £7.63 |
| 3+ bottles | £3.35 each | +£2.64 | £5.99 each |
| 10+ bottles | £3.00 each | +£2.64 | £5.64 each |
What does that mean for a 10-bottle order?
If you currently buy 10 × 10ml bottles, you pay:
£30.00 today
Those 10 bottles contain 100ml of vape liquid.
Under the new system, 100ml attracts £22.00 of Vaping Products Duty. Once the VAT impact is included, the illustrative additional cost is £26.40.
If that full cost were simply added to today's price:
£30.00 today → £56.40*
That's an additional £26.40 on the same 10-bottle order.
*These figures are illustrations based on today's Liberty Flights prices and the full impact of the new duty and associated VAT. They are not confirmed future Liberty Flights prices.
What About Pre-Filled Vape Pods?
Pre-filled pods are also subject to Vaping Products Duty.
Because the tax is based on the amount of liquid rather than the type or price of the product, a standard 2ml pre-filled pod will attract 44p of duty.
For Liberty Flights customers, Dot Pro provides a good example of what that means in practice.
BUY PRE-FILLED PODS AT TODAY'S PRICES
What Could Vape Tax Mean for Dot Pro?
Each Dot Pro pack contains two 2ml pre-filled pods, giving you 4ml of vape liquid in total.
That means:
44p duty per pod
88p duty per Dot Pro twin pack
Once the associated VAT impact is included, that's approximately £1.06 per pack.
Using today's Dot Pro prices as an illustration:
| Dot Pro | Today's Price | Duty + VAT Impact | Illustrative Price* |
|---|---|---|---|
| 1 pack | £6.49 | +£1.06 | £7.55 |
| 3+ packs | £5.98 each | +£1.06 | £7.04 each |
| 6+ packs | £5.52 each | +£1.06 | £6.58 each |
| 15+ packs | £5.33 each | +£1.06 | £6.39 each |
For example, 15 packs of Dot Pro currently cost £79.95.
Those 15 packs contain 60ml of vape liquid, resulting in £13.20 of Vaping Products Duty.
Including the VAT impact, the total additional cost would be £15.84.
If that full cost were simply added to today's price:
£79.95 today → £95.79*
*These figures illustrate the potential impact using today's prices. They are not confirmation of future Dot Pro pricing.
Are These Liberty Flights' New Prices?
No.
We've used our current prices to make the scale of the new tax easier to understand.
We're reviewing our products, pricing and offers ahead of the introduction of Vaping Products Duty and will confirm any changes before they take effect.
And remember, existing eligible products manufactured or imported before 1st October 2026 aren't subject to Vaping Products Duty.
This means the transition won't necessarily happen overnight.
When Will Liberty Flights Customers Actually See a Difference?
Before 1st October 2026
Vaping Products Duty doesn't apply to vaping products manufactured or imported before this date.
From 1st October 2026
The new Vaping Products Duty begins.
New vaping products manufactured in or imported into the UK will be subject to the new rules, with duty charged at 22p per ml.
At the same time, eligible existing pre-duty stock can continue to be sold.
October 2026 to March 2027
This is the transition period.
You'll increasingly see new duty-paid products entering the market, while eligible pre-1 October stock can continue to be sold while stocks last.
That means you may see existing and new pricing across different products depending on when they were manufactured or imported.
From 1st April 2027
The transition period ends.
From this date, vaping products sold or supplied in the UK outside duty suspension must carry the required vaping duty stamp.
Which Products Are Affected by Vape Tax?
Vaping Products Duty applies to vaping liquid, including:
- Standard e-liquids
- Nicotine salt e-liquids
- Nicotine-free e-liquids
- Pre-filled vape pods
- Other vaping products supplied containing vape liquid
The rate is always based on the amount of liquid:
22p per 1ml
So a 10ml bottle attracts £2.20 duty, while a 2ml pre-filled pod attracts 44p duty.
The duty itself doesn't apply to empty vaping hardware such as vape devices, coils or empty refillable pods.
Does Vape Tax Apply to Nicotine-Free E-Liquid?
Yes.
Vaping Products Duty is based on the amount of vape liquid, not its nicotine strength.
A 10ml bottle containing 0mg nicotine therefore attracts the same £2.20 duty as a 10ml bottle containing nicotine, if it is manufactured or imported after the new duty comes into effect.
Does Vape Tax Apply to Nic Salts?
Yes.
Nicotine salt e-liquids are treated in the same way as other vaping liquids.
A newly manufactured 10ml bottle of nic salts will attract £2.20 of Vaping Products Duty.
Does Vape Tax Apply to Pre-Filled Pods?
Yes.
A standard 2ml pre-filled pod attracts 44p of duty.
A Dot Pro pack containing two 2ml pods contains 4ml of vape liquid and therefore attracts 88p of duty.
Do I Need to Stock Up Before 1st October?
There is no requirement to stock up before 1st October.
The important thing to understand is that products manufactured or imported before 1st October are not liable for the new Vaping Products Duty and eligible existing stock can continue to be sold during the transition period.
That means existing Liberty Flights stock won't automatically become duty-paid on 1st October.
However, pre-duty stock is finite. As it sells through and is replaced by newly manufactured or imported products, the new duty will begin to be reflected in the products available.
What Happens Next?
Liberty Flights has been part of the UK vaping industry for many years, and we know many of our customers have been buying the same products and flavours from us for a long time.
Vaping Products Duty represents a major change for the whole UK vaping industry.
We're preparing for the changes and reviewing our products, prices and offers to keep the impact on Liberty Flights customers as low as we reasonably can.
Most importantly, don't assume everything changes on 1st October.
Existing eligible products manufactured or imported before the new duty begins are not liable for Vaping Products Duty, and these can continue to be sold during the transition period while stocks last.
We'll keep this page updated as the changes are introduced and will give our customers clear information about any changes to our products and pricing.
Last updated: September 2026