This guide is for adults aged 18+ who currently smoke or vape. Nicotine is addictive. If you do not smoke or vape, do not start.
Vaping Products Duty (VPD) charges 22p on every millilitre of vaping liquid. The same flat rate applies to a shortfill, a bottle of nic salts and a prefilled pod. The product decides how much liquid you buy, and the price of that liquid before duty decides how big the rise feels. This guide shows the duty on each product type, which formats see the biggest percentage rise, and how to compare prices fairly.
Reviewed by Jimmie, 888 Vapour. Last reviewed 14 October 2026. Our Vaping Products Duty guide covers the rules, dates and duty stamps in full.
How the Duty Applies to Each Product Type
HMRC charges £2.20 per 10ml of vaping liquid, whether or not the liquid contains nicotine. GOV.UK says the duty covers liquid in bottles, cartridges and pods (GOV.UK retailer guidance). The duty applies to vaping liquid only, so a device, coil or empty pod with no liquid inside carries none. VAT at 20% applies on top, which brings the full cost to about £2.64 per 10ml if a retailer passes it on in full.
| Product type | Liquid | Duty (22p per ml) | Duty plus 20% VAT |
|---|---|---|---|
| Prefilled pod, per ml of liquid | 1ml | £0.22 | £0.26 |
| Nic salt or bar salt bottle | 10ml | £2.20 | £2.64 |
| Nic shot | 10ml | £2.20 | £2.64 |
| Shortfill plus shots, made up to 100ml of liquid | 100ml | £22.00 | £26.40 |
Check the liquid volume, not the pack or bottle size. Prefilled pods hold different amounts of liquid depending on the brand and model, so multiply 22p by the millilitres printed on the pack. A shortfill labelled 100ml may hold 100ml of liquid with room for two nic shots, or less liquid with more headroom. Duty follows the liquid, and every shot you add is liquid too, so count the shots in your total. Our calculations in the table are not retail price rises.
Why Shortfills See the Biggest Percentage Rise
Because the duty is a flat 22p per millilitre, it adds 26.4p per millilitre with VAT to every format. A shortfill costs the least per millilitre before duty, so the same 26.4p makes up a larger share of its price. Prefilled pods cost the most per millilitre, so the same charge makes up a smaller share.
| Example product | Price before duty | Cost per ml before | Duty plus VAT | Price after | Cost per ml after | Rise |
|---|---|---|---|---|---|---|
| 100ml of liquid (shortfill plus shots) | £12.00 | 12p | £26.40 | £38.40 | 38p | +220% |
| 10ml nic salt bottle | £3.99 | 40p | £2.64 | £6.63 | 66p | +66% |
| Pack of prefilled pods holding 4ml of liquid (example) | £6.00 | £1.50 | £1.06 | £7.06 | £1.76 | +18% |
These prices and pack sizes are illustrative round numbers, not 888 Vapour prices. They assume a retailer passes the duty and VAT on in full. The pattern holds for any prices: the cheaper the liquid per millilitre, the bigger the percentage rise. The order by cost per millilitre does not change. Shortfills stay the cheapest per millilitre, nic salts stay in the middle, and prefilled pods stay the most expensive.
At the time of writing (7 October 2026), 888 Vapour is still selling through stock bought before 1 October, so shelf prices do not yet include the duty. Retailers can sell unstamped stock they held before that date until 31 March 2027 (GOV.UK, HMRC announcement). Prices can differ between products while old and new stock overlap. Our guide to pre-duty stock explains the grace period in full.
Shortfills: Lowest Cost per Millilitre, Biggest Percentage Rise
Shortfills suit vapers who use sub-ohm tanks or box mods with high-VG liquid and want a large volume at a low price per millilitre. Each 10ml nic shot you add carries the same £2.20 of duty as a 10ml bottle, so shots raise the total faster than many vapers expect. Our E-Liquid Buying Guide explains PG/VG ratios, nic shots and how to match a shortfill to your kit, and shows a worked example of how the duty changes the saving against 10ml bottles.
Nic Salts and Bar Salts: The Middle Ground
A 10ml nic salt or bar salt bottle carries £2.20 of duty, or £2.64 with VAT. Refillable pod kits use this format, and a bottle lasts a mouth-to-lung vaper several days. Our guides on freebase and nicotine salts and bar salts cover how each liquid behaves in a pod kit.
Prefilled Pods: Smallest Charge per Pack, Highest Cost per Millilitre
Prefilled pods vary in fill volume between brands and models. A pod that contains nicotine can hold no more than 2ml under the Tobacco and Related Products Regulations 2016. The duty follows whatever the pod holds: 22p per millilitre, or 26.4p with VAT. A pod holding 1.5ml carries 33p of duty, and a 2ml pod carries 44p. Check the millilitres on the pack to work out the charge for the pods you use.
The cash change per purchase stays small, which suits vapers who want simplicity and buy a few pods at a time. The trade-off is the highest price per millilitre of the three formats. Our prefilled pod kit guide covers the options.
How to Compare Costs After the Duty
- Divide the price by the millilitres of liquid. This cost per millilitre lets you compare a pod pack, a 10ml bottle and a shortfill on equal terms.
- Count your nic shots. Each shot is 10ml of dutiable liquid.
- Check new stock for a duty stamp. Stock made or imported from 1 October needs one, and every vaping product sold in the UK needs one from 1 April 2027.
- Buy from sellers who follow UK rules. Illicit liquid skips the quality and safety checks that regulated products pass.
Public health bodies, including the Office for Health Improvement and Disparities (OHID), describe vaping as less harmful than smoking, though not risk-free. The NHS guidance on using e-cigarettes to stop smoking explains how vaping can help adult smokers quit, and the NHS Stop Smoking Service offers free support. Nothing in this guide is medical advice.
Frequently Asked Questions
How much duty is on a prefilled pod?
Prefilled pods carry 22p of Vaping Products Duty per millilitre of liquid, or about 26.4p with 20% VAT if a retailer passes it on in full. Fill volumes vary by brand, so multiply by the millilitres on the pack. A 1.5ml pod carries 33p of duty and a 2ml pod carries 44p.
Do shortfills, nic salts and pods pay the same rate?
Yes. The duty is a flat £2.20 per 10ml of liquid, which is 22p per millilitre, for every format. The total depends on how much liquid each product contains.
Which type of vape liquid rises most in price?
Liquid that costs the least per millilitre before the duty, such as shortfills, sees the biggest percentage rise. Large bottles also see the biggest rise in pounds, because they hold the most liquid.
Do coils, empty pods and devices carry the duty?
No. The duty applies to vaping liquid only, so hardware with no liquid inside carries none. VAT still applies to hardware.
Can shops still sell stock without duty stamps?
Retailers can sell unstamped stock they held before 1 October 2026 until 31 March 2027. From 1 April 2027, all vaping products sold in the UK need a duty stamp.
Sources: GOV.UK, New Vaping Products Duty comes into effect (1 October 2026): https://www.gov.uk/government/news/new-vaping-products-duty-comes-into-effect | GOV.UK, Handling wholesale or retail vaping products in the UK: https://www.gov.uk/guidance/handling-wholesale-or-retail-vaping-products-in-the-uk | GOV.UK, Check if you're impacted by Vaping Products Duty and the Vaping Duty Stamps Scheme: https://www.gov.uk/guidance/check-if-youre-impacted-by-vaping-products-duty-and-the-vaping-duty-stamps-scheme | GOV.UK, HMRC says UK businesses should apply now for Vaping Products Duty: https://www.gov.uk/government/news/hmrc-says-uk-businesses-should-apply-now-for-vaping-products-duty | The Tobacco and Related Products Regulations 2016 (2ml capacity limit for nicotine-containing pods and tanks) | NHS, Using e-cigarettes to stop smoking: https://www.nhs.uk/live-well/quit-smoking/using-e-cigarettes-to-stop-smoking/ | OHID: https://www.gov.uk/government/organisations/office-for-health-improvement-and-disparities. Tables are 888 Vapour calculations from the £2.20 per 10ml rate plus 20% VAT. Example prices and pack sizes are illustrative.
