Vape duty UK, formally Vaping Products Duty, is charged by HMRC at £2.20 on each 10ml of vaping liquid from 1 October 2026, including nicotine-free liquid. Whether a business passes the duty on is a commercial decision. iBreathe still holds pre-duty e-liquid priced below duty-paid levels while it lasts.
- HMRC says duty of £2.20 is payable on each 10ml of vaping liquid from 1 October 2026, nicotine-free liquid included.
- iBreathe still holds pre-duty e-liquid priced below duty-paid levels, including High PG 10ml bottles at £1.00 while stock lasts.
- Duty-paid replacement stock is likely to cost more once the pre-duty stock sells out.
- HMRC says a valid duty stamp is needed on vaping products sold in the UK from 1 April 2027.
Last checked: 12 October 2026. iBreathe sells to adults aged 18 and over only.
What changed and when?
Vaping Products Duty started on 1 October 2026, and valid duty stamps become a requirement on 1 April 2027. The table below sets out the key dates, with the source for each row. The dates come from HMRC guidance, last checked on 12 October 2026.
| Date | What happens | Source |
|---|---|---|
| 1 October 2026 | Duty of £2.20 payable on each 10ml of vaping liquid | HMRC, New Vaping Products Duty announcement |
| 31 March 2027 | Sell-through date for eligible unstamped stock | HMRC, handling vaping products |
| 1 April 2027 | Valid duty stamp needed on vaping products sold in the UK | HMRC, how duty stamps work |
A duty stamp is an HMRC-backed mark on a vaping product, and HMRC says shoppers can scan it to check it is genuine. Eligible unstamped stock can be sold through until 31 March 2027, so unstamped products may still be on shelves until then. Our page on vaping products duty explained covers the wider picture.
How does vape duty UK affect the price of a 10ml e-liquid?
Vape duty adds £2.20 to each 10ml of vaping liquid, so the duty alone on one 10ml bottle is £2.20. The rate is charged per 10ml, which means larger volumes scale up in simple steps. HMRC says nicotine-free liquid is charged in the same way.
- 10ml bottle: £2.20 duty
- 50ml of liquid: £11.00 duty
- 100ml of liquid: £22.00 duty
As arithmetic only, the £2.20 duty on a 10ml bottle is higher than iBreathe’s current £1.00 pre-duty price for High PG 10ml e-liquid. Whether a business passes duty on to customers is a commercial decision, so this post does not predict any future shelf price.
Which iBreathe stock is still at its pre-duty price?
iBreathe still holds e-liquid bought before the duty started, priced below duty-paid levels while it lasts. The main example is iBreathe High PG E-Liquid in 10ml bottles, listed in the Cheap E-Liquid category at £1.00 a bottle while stock lasts. High PG here means a 70PG/30VG blend, the ratio of propylene glycol to vegetable glycerine.
- Size: 10ml bottles
- Blend: 70PG/30VG
- Nicotine strengths: 6mg, 12mg or 18mg
- Price: £1.00 a bottle while stock lasts
The flavours cover tobacco, menthol, vanilla and fruit profiles. For example, UK Tobacco High PG e-liquid is a classic tobacco profile. Flavours and strengths vary by product, so check each product page.
When the pre-duty stock sells out, duty-paid replacement stock is likely to cost more. Adult vapers with a favourite flavour and strength may want to stock up while it lasts. Stock levels change as bottles sell, so no sell-out date can be given.
How can adult vapers keep costs down?
Adult vapers can keep e-liquid costs down by matching bottle size and strength to what they already use and checking live prices before ordering. Under the Tobacco and Related Products Regulations 2016, nicotine e-liquid is limited to 10ml bottles and a strength of 20mg/ml.
- Pick the nicotine strength you already use, within the 20mg/ml limit.
- Consider refillable vape kits if you prefer to buy liquid by the bottle.
- Consider High PG e-liquids, which suit mouth-to-lung (MTL) devices.
- Check the live price on the product page before ordering.
Frequently asked questions
How much is vape duty in the UK?
HMRC says duty of £2.20 is payable on each 10ml of vaping liquid from 1 October 2026. That works out at £11.00 on 50ml and £22.00 on 100ml. Whether a retailer passes the duty on to customers is a commercial decision, so shelf prices differ between businesses.
Is vaping products duty charged on nicotine-free e-liquid?
Yes. HMRC says the £2.20 per 10ml duty applies to vaping liquid including nicotine-free liquid, so a 0mg bottle is charged in the same way as one containing nicotine. The duty depends on the volume of liquid, not on nicotine strength.
When do vapes need a duty stamp?
From 1 April 2027, HMRC says vaping products sold in the UK need a valid duty stamp. Shoppers can scan a stamp to check it is genuine, according to HMRC’s duty stamp guidance. Eligible unstamped stock has a sell-through date of 31 March 2027.
What is the 31 March 2027 sell-through date?
The 31 March 2027 sell-through date is the date HMRC’s guidance for retailers and wholesalers sets for eligible unstamped stock, ahead of the 1 April 2027 stamp requirement. Not all stock is eligible, so the detail sits in the HMRC guidance. Retailers should check it for their own stock.
Is iBreathe’s £1.00 e-liquid still available?
iBreathe’s pre-duty High PG 10ml e-liquid is priced at £1.00 a bottle in the Cheap E-Liquid range while stock lasts. Availability changes as bottles sell, so check the live product page for current flavours and strengths. When the pre-duty stock sells out, duty-paid replacement stock is likely to cost more.
Sources and where to go next
The duty facts in this post come from HMRC’s GOV.UK pages on Vaping Products Duty, handling vaping products and duty stamps, plus the Tobacco and Related Products Regulations 2016 on legislation.gov.uk. All were last checked on 12 October 2026, and this post will be updated when the pre-duty stock ends.
Browse our Cheap E-Liquid range to compare current flavours and strengths. iBreathe sells to adults aged 18 and over only.
