The UK Government has confirmed that a new Vaping Products Duty—often referred to as the vape tax—will come into effect on 1st of October 2026. This change will impact the price of e-liquids sold throughout the UK, including those available at Midlothian Vape Shop.

Below is a clear breakdown of what the new duty involves, how it’s applied, and what you can expect moving forward.

The Vaping Products Duty is a new excise charge applied to all liquids intended for vaping, regardless of whether they contain nicotine.

This includes:

10ml bottles (nicotine shots and standard e-liquids)

• Nicotine salts
• Zero‑nicotine shortfills
• Prefilled pods and cartridges

The duty does not apply to hardware such as:

• Vape kits
• Devices
• Coils
• Tanks
• Batteries
• Refillable pods
• Accessories

These items will continue to be subject only to standard VAT.

According to the Government, the vape tax aims to:

• Reduce youth access and uptake
• Align vaping products with other regulated goods
• Generate additional public revenue

While vaping is still widely recognised as far less harmful than smoking, regulations around the industry continue to tighten.

The tax is based purely on liquid volume, not nicotine strength.

The confirmed rate is:

• £2.20 per 10ml of e‑liquid (22p per ml)
• Plus 20% VAT on the final retail price

In real terms:

• A 10ml bottle will include £2.20 in duty before VAT
• A 50ml shortfill will include £11 in duty before VAT
• Larger bottles scale proportionally

Put simply: the more liquid in the bottle, the higher the duty.

The duty becomes active on the 1st of October 2026.

Although the tax for new stock is immediate on that date, prices at Midlothian Vape Shop, both in-store and online, will do our best to continue keep prices as low as we can keep them as there is some leniency on the changeover of re-labeling to include the tax. You won’t see a separate charge at checkout.

Over time, e-liquids will also feature official duty markings to show that the correct tax has been paid.

Some customers may choose to stock up before the duty takes effect. If you’re considering this, keep in mind:

• E‑liquids have expiry dates
• Proper storage conditions matter
• Buying in moderation is always best

If you’re unsure what’s sensible for your situation, the team at Midlothian Vape Shop can offer guidance.

Midlothian Vape Shop remains committed to helping adult smokers and vapers across the UK. Our staff will continue to provide:

• Clear, honest advice
• Competitive pricing
• A wide range of compliant products

If you have questions about how the vape tax affects your favourite liquids, feel free to speak with us in-store.