The New Vape Tax Explained – and Why Refilling Makes Sense

The UK's new vape tax began on 1 October 2026: £2.20 duty per 10ml of e-liquid, plus VAT. Prices won't all rise overnight, as shops can sell existing stock until 31 March 2027. Duty is the same on pods and bottles, but bottled liquid typically costs less per ml, so refilling saves money. 18+ only.

A new tax on e-liquid, called Vaping Products Duty, started in the UK on 1 October 2026. You may have seen it called the "vape tax". Here is what it means for you in plain English, and why refilling your own device is the simplest way to keep your costs down.

What has changed?

The government now charges £2.20 in duty on every 10ml of e-liquid. That is 22p per millilitre.

• It applies to all e-liquid, with or without nicotine.
• It covers every format: bottles, prefilled pods and refill containers.
• VAT is added on top, so it works out at about £2.64 per 10ml.

You will not see every price change overnight. Shops can sell the stock they already held until 31 March 2027, so prices will rise gradually as new duty-paid stock arrives.

From 1 April 2027, every vaping product on sale in the UK must carry a yellow or red duty stamp on the pack. If it does not have one, do not buy it. You can read the full announcement on GOV.UK.

What does it add to the price?

The duty is the same per millilitre whatever you buy. Here is what that looks like on everyday products.

Nobody avoids the tax by choosing one format over another. What makes the difference is how much you were paying for your liquid in the first place.

Why refilling makes sense

A refillable device is one you top up yourself from a bottle, instead of buying pods that come already filled.

• Lower cost per millilitre. Bottled e-liquid typically costs less per millilitre than prefilled pods. One 10ml bottle fills a 2ml pod five times, which is the same amount of liquid as two and a half packs of prefilled pods. The duty is identical on both, so the saving from refilling is still there.
• Less waste. You refill the same pod again and again until the coil wears out, rather than throwing one away every time it runs dry.
• More choice. You are not limited to the pods made for your device. You can pick from our full range of flavours and nicotine strengths.
• Just as simple. Modern refillable pod kits are easy to use. Open the pod, fill it, give it a few minutes to soak in, and you are ready.

Need a hand?

Call into any Juice33 shop in Haverfordwest, Pembroke Dock, Milford Haven or Cardigan. Our team will show you how refillable kits work and help you find one that suits you.

Vaping products are for adults aged 18 and over only. Figures are correct as of 9 October 2026.