UK Vape Tax Calculator 2026
The UK introduced Vaping Products Duty (VPD) on 1 October 2026. The statutory rate is £2.20 per 10ml of qualifying vaping liquid, equivalent to £0.22 per ml. The duty applies to qualifying nicotine-containing and nicotine-free vaping liquids produced in or imported into the UK under the applicable rules. This calculator provides an educational estimate based on liquid volume; it does not predict the price that any retailer will charge.
Calculate Vaping Products Duty
Calculator fields: Liquid volume per item (ml); number of items; optional current retail price (£); optional tick box to illustrate 20% VAT on the duty in a full-pass-through scenario.
Calculator results: Total liquid volume; VPD amount; illustrative VAT on VPD (if selected); combined hypothetical addition (if selected); and illustrative total price (only if an optional price was entered).
Suggested format presets: 2ml pod; 10ml e-liquid bottle; 12ml combined pod and refill pack; 50ml shortfill; 100ml shortfill; custom amount. These describe the total qualifying liquid quantity, not a general claim that every device contains that exact volume.
Vaping Products Duty calculator
Educational estimate only: £2.20 per 10ml (22p per ml), rounded down to the penny. It does not predict any retailer’s price.
How the Calculation Works
The basic duty calculation is qualifying liquid volume (ml) × £0.22, with the statutory duty rounded down to the nearest penny at the relevant charging calculation. For example, 10ml produces £2.20 of VPD and 50ml produces £11.00. If the full duty were passed through into a VAT-taxable retail selling price at the standard 20% VAT rate, an illustrative increment would be duty plus 20% of that duty. Actual prices may be affected by product cost, stock acquired before the duty, supplier arrangements, VAT accounting, commercial decisions and other factors.
Example Calculations
| Total liquid volume | VPD at £0.22/ml | Illustrative 20% VAT on VPD | Combined illustrative addition |
| 2ml | £0.44 | £0.09 | £0.53 |
| 10ml | £2.20 | £0.44 | £2.64 |
| 12ml | £2.64 | £0.53 | £3.17 |
| 50ml | £11.00 | £2.20 | £13.20 |
| 100ml | £22.00 | £4.40 | £26.40 |
The illustrated VAT amounts are rounded to the nearest penny. They are not an additional statutory VPD charge; they simply demonstrate a possible VAT-inclusive effect if the whole duty cost is passed through to a standard-rated consumer price.
Does the Duty Apply to 0mg E-Liquids?
Yes, qualifying nicotine-free vaping liquids are within the new duty rules. VPD is charged by liquid volume rather than nicotine strength. Product-specific exclusions and special cases should be checked against HMRC's definition.
What About Pod Kits and Refill Packs?
The quantity of liquid matters. A rechargeable device that contains no vaping liquid does not itself create liquid-volume duty. If a package includes a 2ml prefilled pod and a separate 10ml refill container, the total qualifying liquid for the pack may be 12ml; the illustrative VPD would therefore be £2.64. Check the actual package contents, not only the product name.
Who Pays the Duty?
Under the statutory system, the duty is paid by relevant approved producers, importers or warehousekeepers. Retailers set their selling prices, and there is no universal formula requiring the full duty to be added to a particular historical shelf price. The calculator is not a tax filing tool and cannot establish whether a specific stock item has already borne duty.
Duty Stamps and Transition Dates
VPD and the duty-stamp scheme began on 1 October 2026. HMRC allows a transitional sell-through period for eligible earlier unstamped retail stock up to 31 March 2027. From 1 April 2027, relevant sales of unstamped vaping products become prohibited under the new rules. Packaging and dates should be checked against HMRC's current detailed guidance.
Frequently Asked Questions
When did the UK vape tax start?
Vaping Products Duty came into force on 1 October 2026.
What is the 2026 VPD rate?
£2.20 for every 10ml of qualifying vaping liquid, or £0.22 per ml.
Does nicotine strength change the duty amount?
No. Duty is based on qualifying liquid volume, not nicotine concentration.
Does a 100ml shortfill have duty even though it is 0mg?
Qualifying nicotine-free shortfill liquid is within scope. At the statutory rate, 100ml corresponds to £22.00 of VPD, before considering any VAT effect.
Why might the price shown in a shop differ from this calculator?
The calculator uses a statutory duty rate. Retailers' final prices depend on supply-chain costs, existing stock, taxation and commercial decisions.