1 October 2026 · Beat the duty
Longfill calculator & recipe mixer
Shortfills get hammered by flat £2.20 per 10ml Vaping Products Duty plus 20% VAT on the duty — that’s £2.64 per 10ml on anything sold as e-liquid. Longfill keeps the flavour and nic on the tax line and lets you finish with plain base. Dial in your bottle below and see the recipe — and the savings.
Pick the bottle size and nicotine strength you want after mixing — we’ll build the recipe and tax comparison.
Three pours — flavour concentrate, nic shots, then VG/PG base — same end bottle, less tax on the liquid.
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Flavour concentrate
Start with 20ml flavour concentrate in your empty 120ml bottle.
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Nicotine shots
Add 2× 10ml 18mg nic shots (20ml total).
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VG/PG base
Top up with 80ml pure VG/PG base (food grade, bought outside vape duty until it becomes finished liquid).
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Finish
Seal, shake thoroughly, then vape.
3. Tax comparison
After the October 2026 Vaping Products Duty (£2.20 per 10ml + 20% VAT on the duty), finished shortfill-style juice is taxed on everything you buy that already counts as e-liquid. Longfill separates dutiable flavour + nic from base you source as food-grade VG/PG — so you only pay duty on the concentrate and shots.
Buying premixed shortfill + nic shots: duty on the lot.
If you buy this as a shortfill after Oct 2026, you pay about £31.68 just in tax on that bottle.
Mix concentrate + shots + untaxed base yourself.
By mixing this longfill, you pay about £10.56 in tax instead.
Beat the duty
You save in tax every time you mix this bottle.
4. Lock in the win
Don’t pay the government more than you have to. We’re launching the UK’s first dedicated longfill kits (concentrate + shots + base included). Drop your email to get a free VG/PG base kit with your first order.