New figures reveal that vapers in the UK will face substantial price increases when the Vaping Products Duty takes effect on 1st October 2026. The duty adds a flat £2.20 per 10ml of e-liquid, with 20% VAT applied on top of the duty. This combined effect will push prices for many popular vaping products far beyond the headline tax rate.
Vaping has recently overtaken smoking in Great Britain, with 10% of adults now vaping compared with 9.1% who smoke.
Price increases across popular products
Retailer TABlites analysed how prices for common vaping products could change after the duty and VAT are applied
- 100ml shortfill: Current £13.99 → Estimated £40.39 (Increase £26.40 / 188.7%)
- 50ml shortfill: Current £11.99 → Estimated £25.19 (Increase £13.20 / 110.1%)
- 10ml e-liquid: Current £3.99 → Estimated £6.63 (Increase £2.64 / 66.2%)
- Nic shots: Current £1.99 → Estimated £4.63 (Increase £2.64 / 132.7%)
- 2ml prefilled pod: Current £2.99 → Estimated £3.52 (Increase £0.53 / 17.7%)
- 2ml prefilled pod kit: Current £4.99 → Estimated £5.52 (Increase £0.53 / 10.6%)
One hundred millilitre shortfills, though nicotine-free, will see the largest rise, from £13.99 –£40.39. Shortfills are deliberately underfilled to allow vapers to add their own nicotine strength and are often more cost-effective for heavier users.
Two millilitre prefilled pod kits will be the least affected, rising by just £0.53 – around £5.52. Ten millilitre e-liquid bottles are expected to increase by 66.2%–£6.63, remaining a popular and versatile option, frequently bought in multi-buy deals.
Vaping compared with smoking
TABlites also examined how the post-tax cost of vaping will compare with smoking
| Product | Estimated Post-Tax Price | Equivalent Cigarette Packs* |
|---|---|---|
| 10ml e-liquid | £6.63 | 2.6 |
| 50ml shortfill | £25.19 | 0.7 |
| 100ml shortfill | £40.39 | 0.4 |
| Nic shots | £4.63 | 3.7 |
| 2ml prefilled pods | £3.52 | 4.8 |
| 2ml prefilled pod kits | £5.52 | 3.1 |
Based on an average UK pack of 20 cigarettes costing £17.
From October 2026, just over two and a half 10ml e-liquid bottles or three 2ml prefilled pod kits will equal the cost of a pack of cigarettes. Shortfills will become more expensive than smoking on a direct price-per-unit basis. However, shortfills generally last longer than cigarettes; for instance, a 50ml shortfill may last a week or two, whereas the average smoker consumes one pack every two days.
Industry response
Jonathan Greenfield, Co-Founder and Managing Director at TABlites, said: “There is a hidden cost to the VPD tax that many consumers won’t see until they reach the checkout. For adult customers already managing household budgets carefully, this is a material increase. While vaping is still expected to remain cheaper than smoking, the gap is shrinking, ultimately reducing one of the strongest incentives for smokers to move away from cigarettes.
As a responsible retailer, we want to see policies that protect young people while continuing to support adults who are trying to make a positive change. Affordability remains central to that transition, as significantly higher prices may push consumers back towards tobacco or into unregulated products.”
The Vaping Products Duty is part of the government’s broader efforts to address youth vaping while raising revenue. Official data from the Office for National Statistics confirms vaping prevalence has grown even as smoking rates have fallen. The duty applies to e-liquid volume regardless of nicotine strength, while hardware remains unaffected.
Vapers using larger shortfill bottles for custom mixing will face the steepest proportional increases. Those relying on smaller, ready-to-use pods or 10ml bottles will see more modest rises, though these are still significant for regular purchases. The overall effect narrows the traditional cost advantage of vaping over smoking, particularly for high-volume users.
Retailers and public health groups emphasise the need to balance youth protection with support for adult smokers switching to vaping. TABlites’ analysis underscores that while vaping is projected to stay cheaper than smoking overall, the reduced price differential could influence switching behaviour.