New vape tax is already changing products ahead of October

Vape brands are developing products containing less e-liquid—and offering fewer advertised puffs—as the introduction of the UK’s Vaping Products Duty approaches.

The new duty will come into force on 1 October 2026 and will be charged at £2.20 for every 10ml of vaping liquid. It will apply to both nicotine and nicotine-free products.

Once VAT is included, the potential retail increase is approximately £2.64 per 10ml if the full additional cost is passed on to customers.

This means the amount of e-liquid included in a product will have a direct effect on the potential price increase.

A product containing 7ml of e-liquid could face an increase of approximately £1.85 once VAT is included. By comparison, a product containing 12ml could rise by around £3.17.

The approaching duty is already influencing the design of new vaping products. However, products containing less e-liquid are also expected to offer fewer puffs than existing higher volume alternatives.

Mohmed Patel, founder of Preston based vape retailer Ninja Vapes, said: “The new products are not offering the same number of puffs from substantially less e-liquid. A lower-liquid product will generally provide fewer puffs, and this needs to be communicated clearly to customers.

“For example, the existing Hayati 6K contains 12ml and offers around 6,000 advertised puffs. The forthcoming Hayati 4K is expected to contain 7ml and provide approximately 5,000 advertised puffs.

“The important point is that the new Hayati 4K pods will be compatible with Hayati 6K kits. Customers will therefore be able to choose which pod better suits their needs without necessarily having to purchase a different device.”

Mr Patel said the compatibility between the products could help preserve consumer choice after the duty is introduced.

He said: “Customers who want to limit the effect of the new duty on the price they pay may prefer the lower-volume option. Those who want the existing liquid volume and puff count can continue purchasing the 12ml pods, although these are likely to face a larger duty-related increase.

“This is a more accurate picture of how brands are responding. They are not simply producing the same product with less liquid. They are introducing smaller-volume alternatives while making them compatible with existing devices wherever possible.”

The duty is based on the total volume of vaping liquid rather than the retail price, nicotine strength or advertised puff count.

As a result, two compatible pods designed for the same device could face different price increases if they contain different amounts of e-liquid.