Vaping Products Duty, in force since 1 October 2026

UK Vape Tax & Duty Calculator 2026 VPD

The government has set a flat £2.20 per 10ml Vaping Products Duty, with 20% VAT on the duty. That's £2.64 per 10ml extra on your receipt, the same for 0mg, salts and shortfills. Use the sliders to see what it adds to your monthly spend once your shop sells duty-paid stock (pre-duty stock can legally be sold until 31 March 2027).

1. What are you currently vaping per month?

Pick your typical bottle, how many you buy a month, and what you pay now.

Bottle type

Shortfill plus a nic shot.

1–20 (your typical use)

4
£
Your pre-duty price, e.g. £12 for 100ml.

2. With the duty in the price

Rate used: £2.20 per 10ml VPD + 20% VAT on the duty = £2.64 per 10ml on your receipt (excludes any other price changes from shops).

Pre-duty price (no VPD)

£44.00

What the same bottles cost before the duty, and still cost while shops sell pre-duty stock.

Duty-paid (VPD in price)

£149.60

Your pre-duty price + the full duty on that liquid.

Just the duty, every month: £105.60

Once your shop restocks with duty-paid liquid, you pay £105.60 MORE per month to HMRC in duty + VAT, on top of the pre-duty price.