UK Vaping Products Duty

What do retailers & wholesalers need to know?

What’s in Scope?

VPD applies to all substances intended for vaping, whether or not they contain nicotine. This includes liquids made from PG/VG/flavourings, including “home mixed”.

The Duty Rate

Flat rate: £2.20 per 10 ml of vaping liquid (that is 22p per ml) on every product in scope.
For Example: 2 ml pod = 44p duty; 10 ml bottle = £2.20 duty. VAT is charged as normal.

Stamps: What to Look for on Packs

A vape duty stamp must be attached to the outermost retail packaging (box or bottle). It must seal the pack so it cannot be opened without damaging the pack or stamp.

Sell Through and Old Stock

Grace period: Unstamped stock manufactured or imported before 1 Oct 2026 can continue to be sold until 31 Mar 2027. From 1 Apr 2027, all vaping products outside duty suspension must carry a valid vaping duty stamp.

Next Steps

Clear Stock

Plan to sell down any unstamped stock acquired before 1 Oct 2026 by 31 Mar 2027.

Training & Stock Rotation

Train staff to look for the duty stamp and rotate any unstamped stock to ensure it is sold through by 31 Mar 2027.

FAQs

Do zero nic liquids get taxed?

Yes. The duty applies to all liquids intended for vaping, with or without nicotine.

Can I still sell unstamped stock?

Yes. Unstamped stock manufactured or imported before 1 Oct 2026 can continue to be sold until 31 Mar 2027. From 1 Apr 2027, all vaping products outside duty suspension must carry a valid vaping duty stamp.

Key dates

  1. April 2026

    Registration Opens

    Manufacturers & importers apply for approval.

  2. 1 October 2026

    Vaping Products Duty Comes Into Effect

    Vaping Products Duty (VPD) is now in effect across the UK at a rate of £2.20 per 10ml of vaping liquid (22p per ml). VAT still applies.

  3. 1 April 2027

    Grace Period Ends & Full Enforcement

    The grace period ends. From this date, all vaping products outside duty suspension in the UK must carry a valid vaping duty stamp.

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