From 1 October 2026, the UK government’s Vaping Products Duty (VPD) adds £2.20 per 10ml to every finished e-liquid sold — including zero-nicotine shortfills and nic shots.[1] With VAT, that’s a real increase of £2.64 per 10ml — roughly doubling the price of most 10ml nic salt bottles. DIY mixing lets you buy unflavoured PG/VG base and flavour concentrates — ingredients that are not classified as finished vaping liquid and are therefore not subject to VPD — dramatically reducing your e-liquid costs even after October 2026.
Making your own e-liquid has always been an option for UK vapers who want more control over their flavour, nicotine strength and ingredients. But until now, the cost savings weren’t compelling enough for most casual vapers to bother.
The October 2026 vape tax changes that equation entirely. When a 10ml bottle of nic salt you currently pay around £3–4 for rises to £5.50–6.50 overnight, the maths of DIY shifts dramatically in your favour. A litre of VG base and a litre of PG base — the raw ingredients that form 80%+ of any e-liquid — cost under £15 combined and are not taxed under the VPD. Flavour concentrates are similarly unaffected.
This guide covers everything you need to start mixing safely, correctly, and cost-effectively in 2026 — from understanding your ingredients to calculating your first recipe.
- Why Make Your Own E-Liquid in 2026?
- The 4 Ingredients You Need
- Essential Equipment
- Nicotine Safety — Read This First
- PG/VG Ratios Explained
- Step-by-Step: Your First Recipe
- Simple Nicotine Calculator Examples
- Steeping: How to Improve Your Flavour
- VPD Tax: What You Can and Can’t Save
- Frequently Asked Questions
Why Make Your Own E-Liquid in 2026?
There are three strong reasons to start mixing your own e-liquid this year, and the first has never been stronger than right now.
| Reason | Detail | 2026 relevance |
|---|---|---|
| 💰 Cost | Raw PG/VG base and flavour concentrates cost a fraction of finished e-liquid per ml | 🔴 Critical — VPD doubles finished e-liquid prices from Oct 2026 |
| 🎉 Flavour control | Mix any combination of concentrates; adjust intensity to taste; create flavours no brand offers | 🟡 Ongoing benefit regardless of tax changes |
| 🧮 Custom nicotine strength | Dial in your exact preferred strength rather than choosing between fixed 10mg or 20mg options | 🟡 Ongoing benefit |
| 📦 Larger batches | Mix 100ml, 500ml or more at once — no more running out mid-week | 🔴 More valuable as per-10ml costs rise post-tax |
The 4 Ingredients You Need
All commercial e-liquid — including every bottle sold at 888 Vapour — contains exactly the same four categories of ingredient. When you mix your own, you’re working with the same building blocks, just unassembled.
Essential Equipment
| Item | Purpose | Essential? |
|---|---|---|
| 10ml or 30ml syringes (with blunt-tip needles) | Measuring and transferring PG, VG and nicotine with precision | ✅ Yes |
| Empty bottles (LDPE, 30ml–120ml) | Storing and mixing finished e-liquid; squeezy type is easiest | ✅ Yes |
| Nitrile gloves | Protecting skin from nicotine concentrate contact | ✅ Yes |
| Safety glasses | Protecting eyes from nicotine or concentrate splashes | ✅ Yes |
| Labels & permanent marker | Labelling every bottle with contents, date, nicotine strength | ✅ Yes |
| Digital scale (0.01g accuracy) | More accurate than measuring by volume, especially for large batches | Recommended |
| E-liquid calculator | Calculating exact ingredient volumes for your target recipe | ✅ Yes (use online tool) |
| Small funnel | Transferring VG (which is thick) without spillage | Helpful |
Nicotine Safety — Read This Before You Start
This is the most important section in the entire guide. Nicotine in the concentrations used for DIY e-liquid — 18mg/ml and 20mg/ml nic shots — is a toxic substance that can be absorbed through the skin and cause nicotine poisoning. This is not a reason to be afraid of DIY mixing, but it is a reason to follow these safety rules without exception.
PG/VG Ratios Explained
Your PG/VG ratio determines the character of your finished e-liquid — how it tastes, how much vapour it produces, and which devices it works in. Get this wrong and even a perfectly balanced flavour recipe will underperform.
| Device type | Recommended ratio | Why |
|---|---|---|
| Refillable pod kit (OXVA Xlim, XROS 5, etc.) | 50/50 | Thin enough to wick in small pods. Best flavour delivery. |
| Pen-style / beginner kit | 50/50 | Same as pod kits — thin coil, needs thin liquid. |
| Advanced pod mod (0.5–1.0Ω) | 60/40 | Balanced performance; most versatile. |
| Sub-ohm tank / box mod (below 0.5Ω) | 70/30 or 80/20 | High VG works with the low resistance and high power. |
Step-by-Step: Making Your First DIY E-Liquid
This walkthrough creates a simple 50ml batch of 50/50 strawberry ice nic salt at 6mg/ml — a beginner-friendly recipe that works perfectly in any refillable pod kit. Adjust the flavour and nicotine strength to your preference using an online calculator.
Put on your nitrile gloves and safety glasses before opening anything. Set up on a clean, hard surface away from food, children and pets. Have kitchen roll nearby for any spills.
For this 50ml recipe you need: PG base, VG base, a strawberry ice flavour concentrate, and one 10ml nic salt shot (20mg). Plus: a 60ml LDPE bottle, 10ml and 30ml syringes.
Before mixing a single drop, run your recipe through a free online DIY e-liquid calculator (we recommend makemyvape.co.uk/calculator or the Vampire Vape mixing calculator). Input your target batch size (50ml), target nicotine strength (6mg), PG/VG ratio (50/50), your nic shot strength (20mg nic salt), and flavour percentage (15%).
The calculator will output exact volumes in ml for each ingredient. Never estimate — precision matters both for safety and for consistent results.
Experienced DIY mixers typically add nicotine first to give the most control over the final ratio. Using your 10ml syringe, draw up the calculated volume of nic shot and add it to your empty mixing bottle.
Work slowly and deliberately. If you spill nicotine on your gloves, replace them immediately.
Using a clean, dedicated syringe (never reuse the nicotine syringe for flavour), draw up the calculated volume of flavour concentrate and add to the bottle. For this recipe, about 7.5ml of concentrate at 15% of a 50ml batch.
Use a separate syringe for each flavour concentrate to avoid cross-contamination between your concentrate bottles.
Add the calculated volumes of PG and VG to make up the remainder of your batch. PG is thin and easy to draw in a syringe. VG is thick — use a dedicated large syringe or small funnel to transfer it without trapping air bubbles.
For a 50/50 batch after accounting for the nicotine and flavour volumes, you’ll add roughly equal amounts of PG and VG to reach your 50ml total.
Cap the bottle tightly. Write the recipe details on a label immediately: flavour, nicotine strength, PG/VG ratio, and date of mixing. Apply to the bottle before you do anything else.
Shake vigorously for 1–2 minutes to fully combine all ingredients. VG in particular needs thorough mixing to incorporate fully with PG.
Fill your pod or tank with a small amount of your new mix. Prime the coil properly (wait 5 minutes after filling). Take a few gentle test draws. Assess the flavour intensity, throat hit and overall balance.
Too weak? Increase flavour concentrate percentage next batch (try 17–18%). Too strong or harsh? Reduce to 12%. Note your findings on the label so you can refine the recipe for next time.
Simple Nicotine Calculator Examples
These worked examples show you how the maths works for three common DIY scenarios in the UK. Always verify using a dedicated calculator before mixing.
🧮 Recipe Calculator: 3 Common UK DIY Scenarios
⚠ These are illustrative examples only. Always verify with a dedicated e-liquid calculator before mixing. Actual figures will vary based on your specific nicotine shot strength and flavour concentrate PG base. Always double-check your final nicotine concentration before vaping.
Steeping: How to Get the Best Flavour From Your DIY Mix
Steeping is the process of allowing your freshly mixed e-liquid to rest so that the flavour compounds fully integrate with the base liquids. Think of it like resting a wine or letting a curry develop overnight — the same flavours become noticeably more complex and rounded after time.
How to steep effectively
Store your bottles in a cool, dark place (not a fridge). Shake once or twice a day to keep the ingredients integrated. Remove the cap for 30 minutes once per day during the first week — this “breathing” allows volatile alcohol compounds in flavour concentrates to evaporate, which significantly improves the final flavour.
The October 2026 Vape Tax: What DIY Can — and Can’t — Save You
We want to be completely transparent about this, because you deserve accurate information rather than marketing hype. Here is exactly what the Vaping Products Duty affects and what DIY mixing genuinely saves you.
💰 VPD Impact vs DIY Cost Comparison (per 50ml batch)
| Item | Before Oct 2026 | After Oct 2026 | DIY cost (approx) | DIY saving |
|---|---|---|---|---|
| 5 × 10ml nic salt bottles (50ml equiv.) | ~£15–20 | ~£28–33 | N/A | — |
| PG/VG base (50ml) | ~£1.50 | ~£1.50 (no VPD on base) | ~£1.50 | ✅ No tax increase |
| Flavour concentrate (50ml at 15%) | ~£1.50 | ~£1.50 (no VPD on concentrates) | ~£1.50 | ✅ No tax increase |
| Nic shots needed (e.g. 3 × 10ml for 6mg) | ~£3–4 | ~£11–12 (VPD applies to nic shots) | Same (nic shots taxed) | ✅ Stock up before Oct 2026 |
| Total DIY 50ml (post-Oct 2026) | — | — | ~£14.50 | 🔴 vs ~£28–33 ready-made |
⚠ Note: Nic shots are classified as vaping liquid and are subject to VPD from October 2026. The primary DIY saving post-October is on PG/VG base and flavour concentrates (which are not vaping liquid and are not subject to VPD). Stocking up on nic shots before October 2026 at pre-tax prices is strongly recommended — nic shots have an 18-month–2 year shelf life when stored correctly.
Smart pre-October strategy
The most cost-effective approach ahead of the October deadline is:
- Buy a 3–6 month supply of nic shots now at pre-tax prices. Store in a cool, dark place.
- Buy PG and VG base in bulk (500ml or 1 litre) — these are not taxed.
- Build a collection of flavour concentrates you like — not taxed.
- Learn the mixing process now, while prices are still low, so you’re ready for October.
Get Your DIY Mixing Supplies at 888 Vapour
We stock PG base, VG base, flavour concentrates, nic shots, mixing equipment and empty bottles across our stores and online. Our team can advise on the best ingredients for your recipe.
Shop E-Liquid & Ingredients → Find a Store →Related Guides
- Nicotine Salts vs Freebase: Which Should You Use?
- Best Refillable Pod Kits UK 2026
- UK Vaping Products Duty Oct 2026: What It Means for You
- Vape Troubleshooting Guide
Frequently Asked Questions
- Vape Superstore. 2026 UK Vape Tax Explained: What You Need to Know. Available at: vapesuperstore.co.uk
- HMRC / UK Government. Vaping Products Duty: Overview. Available at: gov.uk
- MHRA / GOV.UK. E-cigarettes: regulations for consumer products (TRPR 2016). Available at: gov.uk
- NHS. Nicotine poisoning: symptoms and treatment. Available at: nhs.uk
- Vampire Vape. DIY Mixing Calculator & Guide. Available at: vampirevape.co.uk
- Action on Smoking and Health (ASH). Vaping Products Duty: ASH Position. Available at: ash.org.uk
Written and reviewed by the 888 Vapour specialist team. Last reviewed: May 2026. This article is for information only and is not a substitute for professional or medical advice. Tax rules are subject to change — always verify with HMRC and official guidance before making purchasing decisions based on tax planning.
