From 1st October 2026, HM Revenue & Customs is introducing the nationwide Vaping Products Duty (VPD).

The new framework applies a flat excise duty of £2.20 per 10ml of vaping liquid, whether it contains nicotine or not. Because standard 20% VAT applies on top of the duty, the retail cost impact adds £2.64 per 10ml to duty-paid liquids.