Vaping tax is set to charge £2.20 per 10ml from October.
Millions of people who vape in the UK could see their spending rise when a new tax on vaping products comes into force next month.
HM Revenue & Customs has issued a new warning to businesses ahead of the introduction of Vaping Products Duty (VPD) on 1 October 2026.
The new duty will be charged at £2.20 per 10ml of vaping liquid, whether or not the liquid contains nicotine. The Government says the measure is part of ‘wider plans to create a smoke-free generation, tackle youth vaping and help adult smokers to give up tobacco.’
The tax will apply to vaping liquids manufactured in, or imported to, the UK. While the £2.20 is the duty payable on 10ml, the amount consumers actually see added to prices will depend on how businesses pass the cost through the supply chain.
That means the impact will vary between products and users. A 50ml bottle, for example, would carry £11 in Vaping Products Duty, while 100ml would attract £22, before any additional commercial costs are reflected in the retail price.
New duty stamp to appear on products
The tax will also bring a new system of vaping duty stamps, which will begin appearing on retail packaging from 1 October as well. HMRC says manufacturers, UK representatives and warehousekeepers can use ‘transitional duty stamps’ until the end of 2026, while digital stamps are already available to approved businesses. From 1 January 2027, only digital duty stamps can be affixed to vaping products.
Vaping remains less harmful than smoking – but it is not risk-free
The introduction of the tax comes amid continuing debate over the health effects of vaping, particularly as the number of young people using e-cigarettes has increased.
Cancer Research UK says research so far shows that ‘e-cigarettes can contain some potentially harmful chemicals. But levels are usually low and generally far lower than in tobacco cigarettes.’ It also states there is ‘no good evidence that vaping causes cancer.’
However, respiratory specialists warn that the relative newness of vaping means there are still important unanswered questions about its long-term effects on the lungs.
Professor Pallav Shah, a consultant physician in respiratory medicine who leads the lung cancer and bronchoscopy service at Royal Brompton Hospital and Chelsea and Westminster Hospital, said:
“While we’re very familiar with the negative health impacts of tobacco, vaping is still in its relative infancy. We don’t know what the long-term effects of vaping are and, while it’s a much safer alternative to smoking, it may be years before we fully understand its impact.”
For younger people, the picture is different. Health organisations continue to advise against vaping, with concerns including nicotine addiction and the uncertainty surrounding the effects of long-term use on their health.
For adults who smoke, switching completely from cigarettes to vapes can be a way to move away from the much greater health risks associated with tobacco smoke. However, vaping is not risk-free, and research into its long-term health effects is ongoing.
The Government’s advice is clear: while vaping is less harmful than smoking and can help adult smokers quit, children and non-smokers should never vape.
