From 1 October 2026, the UK Government will introduce Vaping Products Duty, a new excise duty that will apply to vaping liquids sold in the UK.
We’ve already received a number of questions from customers asking what this means, whether prices will increase and if there’s anything they need to do before the changes take effect.
This guide explains everything you need to know.
What is Vaping Products Duty?
Vaping Products Duty is a new UK excise duty that applies to all vaping liquids, whether they contain nicotine or not.
The duty covers products including:
- 10ml nicotine e-liquids
- Nicotine-free e-liquids
- Shortfills
- Nicotine shots
- Prefilled pods and cartridges
Unlike VAT, which has applied to vaping products for many years, this is an additional Government tax on vaping liquids.
How much is the new duty?
The Government has confirmed a single flat rate of £2.20 per 10ml of vaping liquid.
As VAT is also charged on the final selling price, if the full duty is passed on to consumers the increase could be approximately:
| Product | Government Duty | Approx. Increase Including VAT |
|---|---|---|
| 2ml Pod | £0.44 | £0.53 |
| 10ml Bottle | £2.20 | £2.64 |
| 50ml Shortfill | £11.00 | £13.20 |
These figures are provided as a guide. The final retail price increase will vary depending on how manufacturers and retailers choose to absorb or pass on the additional costs.
When does it start?
The new legislation comes into effect on 1 October 2026.
From this date:
- Vaping Products Duty becomes payable.
- New vaping products released for sale in the UK must carry an official Vaping Duty Stamp.
- VAT will continue to apply as normal.
What are Vaping Duty Stamps?
HMRC is introducing Vaping Duty Stamps to help identify legitimate products that have had the appropriate duty accounted for.
These secure stamps will be attached to the retail packaging of vaping products released for sale in the UK from 1 October 2026.
Will vaping products become more expensive?
Almost certainly.
The introduction of Vaping Products Duty increases costs throughout the supply chain, affecting manufacturers, importers, distributors and retailers alike.
While every business will make its own pricing decisions, customers should expect to see price increases across much of the UK vaping industry.
Will every vaping brand be affected?
Yes.
The legislation applies across the vaping industry, regardless of the manufacturer or retailer.
Whether you vape Purity, Halo, Elfliq or another brand, the new duty will apply.
What happens to products already on the shelves?
This is one of the questions we’re asked most frequently.
The good news is that products already manufactured or imported before the new rules take effect can continue to be sold during the transition period.
However, from 1 April 2027, all vaping products sold outside duty suspension must carry an official Vaping Duty Stamp. After this date, unstamped products can no longer be legally sold through normal retail channels.
Should I stock up before October?
Many customers are considering buying extra e-liquid before the new duty comes into force.
While some customers may wish to purchase their favourite products before October, there’s no need to panic buy.
At Puffin Clouds we’ll continue working closely with our suppliers to maintain stock and offer one of the UK’s largest online selections of Purity products throughout the transition.
What does this mean for Puffin Clouds?
Like every UK retailer, we’ll need to adapt to the new legislation.
Our commitment, however, remains exactly the same:
✔ One of the UK’s largest online ranges of Purity products
✔ Official UK stock
✔ Fast dispatch
✔ Friendly, knowledgeable customer service
We’ll continue working hard to keep our prices as competitive as possible while maintaining the high level of service our customers have come to expect.
Key Dates
| Date | What Happens |
| 1 October 2026 | Vaping Products Duty comes into force. Duty becomes payable and all new products released for sale must carry a Vaping Duty Stamp. |
| 1 April 2027 | Transition period ends. All vaping products sold outside duty suspension must carry a Vaping Duty Stamp. |
Related Reading
You may also be interested in our latest article explaining the recent Puffin Clouds pricing and delivery changes, including our first Purity price review since 2016.
Thank You
The vaping industry continues to evolve, and Vaping Products Duty represents one of the biggest changes we’ve seen in recent years.
We’ll continue to monitor developments and keep our customers informed whenever important updates become available.
If you have any questions about Vaping Products Duty or how it may affect your favourite products, please don’t hesitate to get in touch.
Thank you for your continued support.
