Published October 2026
The short answer: since 1 October 2026, vape liquid sold in the UK carries a new Vaping Products Duty of £2.20 per 10ml, whether or not it contains nicotine, and vape products now need a duty stamp. The duty applies to vaping liquid, not to nicotine pouches. If you are an adult vaper looking at other smoke-free nicotine options, here is what changed and how nicotine pouches compare.
At a glance
- New Vaping Products Duty: £2.20 per 10ml of vape liquid, from 1 October 2026.
- It applies to liquid in bottles, pods and cartridges, with or without nicotine.
- Vape products sold in the UK need a vaping duty stamp.
- Shops can keep selling unstamped stock made or imported before 1 October 2026 until 31 March 2027.
- Nicotine pouches are not covered by this duty.
What is the new vape tax?
The Vaping Products Duty started on 1 October 2026. It is a flat rate of £2.20 per 10ml of vaping liquid (£220 per litre), charged whether or not the liquid contains nicotine. It covers liquid sold in refill bottles, pods and cartridges, and liquids such as propylene glycol and vegetable glycerin intended for vaping (GOV.UK: Introduction of Vaping Products Duty).
So a standard 10ml bottle of e-liquid now includes £2.20 of duty, before VAT and the retailer's price.
What are vape duty stamps?
From 1 October 2026, vaping products sold or supplied in the UK need a vaping duty stamp attached. The stamp shows the duty has been accounted for and helps Trading Standards spot illegal products. Shops can continue to sell unstamped stock that was produced or imported before 1 October 2026 until 31 March 2027.
Are nicotine pouches taxed the same way?
No. The Vaping Products Duty applies to vaping liquid. Nicotine pouches aren't a vaping product, so this duty doesn't apply to them. They are still subject to VAT, and the rules around nicotine products are changing under the Tobacco and Vapes Act 2026, so prices and rules can change in future.
Thinking of switching from vaping to nicotine pouches?
Nicotine pouches are a different way to use nicotine: a small white pouch under your top lip, with no vapour, no device to charge and nothing to refill. They contain no tobacco leaf, but they do contain addictive nicotine, so they are only for adults who already use nicotine. If you don't vape, smoke or use nicotine, don't start.
If you want to stop using nicotine altogether, the NHS offers free support: see NHS Better Health: Quit smoking.
Which pouch strength suits a vaper?
Vape liquid strength (for example 10mg/ml or 20mg/ml) doesn't translate directly into pouch strength, because pouches release nicotine differently. As a rough guide, start low and step up only if you need to:
| If you vape… | Try | Examples |
|---|---|---|
| lightly or occasionally | 8mg | VELO Bright Spearmint, FUMI Blackcurrant |
| most of the day | 10–12.8mg | VELO Crispy Peppermint, Nordic Spirit Frosty Berry |
| heavily, with strong cravings | 14–17mg | VELO Icy Berries, KILLA Mango Ice |
Compare every level on our shop by strength page.
Favourite vape flavour? Find a pouch match
- Blue razz / berry ice: VELO Icy Berries, PABLO Blue Raspberry (experienced users only)
- Watermelon ice: VELO Wintery Watermelon, KILLA Watermelon
- Mango or tropical: FUMI Fiery Mango (8mg), VELO Mango Flame
- Grape: VELO Purple Grape, KILLA Grape Ice
- Menthol or mint: VELO Freezing Peppermint, XQS Double Mint
- Cola: Nordic Spirit Dark Fizz, KILLA Cola
Browse all our flavours.
Pouches vs vaping: the practical differences
| Vape | Nicotine pouch | |
|---|---|---|
| Vapour | Yes | No |
| Device to charge or refill | Yes | No |
| New Vaping Products Duty | Yes, £2.20 per 10ml of liquid | No |
| Contains nicotine | Usually | Yes |
| Can be used where vaping isn't allowed | No | Often, but check local rules |
For a fuller comparison, read nicotine pouches vs vaping.
Quick answers
How much is the new vape tax in the UK?
£2.20 per 10ml of vaping liquid, from 1 October 2026.
Does the vape tax apply to nicotine-free liquid?
Yes. The duty applies whether or not the liquid contains nicotine.
Are nicotine pouches affected by the vape tax?
No. The Vaping Products Duty applies to vaping liquid, not to nicotine pouches.
When do vape duty stamps start?
From 1 October 2026. Unstamped stock made or imported before then can be sold until 31 March 2027.
Are nicotine pouches a good alternative to vaping?
Some adult vapers use them as a vapour-free alternative. They still contain addictive nicotine and aren't risk-free. If you want to stop nicotine, the NHS can help.
Duty details from GOV.UK, correct at publication (October 2026). Nicotine is addictive. Nicotine pouches are for adults aged 18 and over who already use nicotine. Not suitable during pregnancy.
Related guides: Vape flavour ban UK · Beginner's guide to nicotine pouches · Which brand should I try?