UK Vaping Products Duty (VPD)
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.
Existing eligible stock can continue to be sold during the Government's transition period (sell-through of existing pre-October stock is permitted until 1 April).
We are working closely with our suppliers to ensure the smoothest possible transition. While pre-duty stock remains available, our prices will remain at current rates.

£14.99
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The Lost Mary Nera 15K Pod Kit is a rechargeable prefilled system built around a rather sensible bit of liquid management. Instead of pretending a very large tank is somehow a 2ml pod, it uses an actual 2ml prefilled pod connected to a separate 10ml refill container. The latter feeds the former automatically. Total e-liquid capacity is therefore 12ml, without requiring you to stand at the kitchen worktop squeezing bottles into tiny holes like someone attempting keyhole surgery.
Inside the device is an 800mAh rechargeable battery, while the supplied pod contains 20mg/ml nicotine salt e-liquid and an integrated QUAQ mesh coil. Lost Mary rates the complete refill arrangement at up to 15,000 puffs, although puff figures are estimates rather than a metronomic promise: draw length and the selected power mode inevitably alter consumption.
The interesting part of the Nera 15K is not really the large number printed on the name. It is how the liquid gets there. The 2ml pod connects to its 10ml refill container, and the system automatically replenishes the pod as it is used. There is no conventional manual refilling and, when the e-liquid and coil are finished, the complete refill assembly can be replaced with a compatible Lost Mary Nera 15K refill pack.
That also means the coil disappears with the old pod. There are no separate coil heads to unscrew, no resistance chart to consult and no small bag containing an O-ring whose purpose becomes clear approximately three weeks after you have lost it.
The built-in battery is rated at 800mAh and recharges by USB-C. A curved display provides battery information, which is genuinely useful on a rechargeable device; guessing remaining charge by repeatedly inhaling at an apparently deceased vape is not an especially sophisticated battery indicator.
There are Normal and Turbo operating modes. Normal is the more restrained setting, while Turbo increases power for a stronger, denser draw. Naturally, extra output uses battery charge and e-liquid more quickly, so the existence of two settings is less about decoration and more about deciding which compromise you prefer.
The Lost Mary Nera 15K is inhale activated. Once the pod and refill container have been assembled and fitted to the device, there is no fire button to hold during ordinary use. The format is intended for mouth-to-lung vaping, with the 20mg/ml nicotine salt liquid supplied prefilled.
The device itself measures approximately 74 × 38 × 26.5mm. It is consequently a more substantial object than a little stick-shaped pod, but that is hardly mysterious: an 800mAh battery, display and refill system have to occupy physical space somewhere. Physics remains stubborn about this.
| Device type | Rechargeable prefilled pod kit |
| Battery | 800mAh built-in rechargeable battery |
| Charging | USB-C |
| Pod capacity | 2ml prefilled pod |
| Refill container | 10ml prefilled container |
| Total supplied e-liquid | 12ml |
| Nicotine strength | 20mg/ml nicotine salt |
| Coil | Integrated QUAQ mesh coil |
| Activation | Inhale activated |
| Modes | Normal / Turbo |
| Vaping style | MTL (mouth to lung) |
| Claimed puff count | Up to 15,000 puffs |
| Device dimensions | Approx. 74 × 38 × 26.5mm |
Note: UK listings state that an USB-C charging cable is not supplied with the kit. Puff count is a manufacturer-style maximum estimate and actual usage varies with draw length and operating mode. This nicotine-containing product is intended for adults aged 18 and over.
