Watermelon Ice 10ml Nic Salt By PIXL Salts
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Strawberry Milkshake Deluxe 10ml Nic Salt By The Lancashire Creamery
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Strawberry Ice 10ml Nic Salt E-liquid By Lost Mary Nic Salts
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Blueberry Sour Raspberry 10ml Nic Salt E-liquid By Lost Mary Nic Salts
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Vanilla Milkshake Wafers 10ml Nic Salt By The Lancashire Creamery
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Triple Mango 10ml Nic Salt By PIXL Salts
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Double Menthol 10ml Nic Salt By Fruza
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Double Melon Breeze 10ml Nic Salt By Fruza
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Cherry Ice 10ml Nic Salt By PIXL Salts
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Blueberry 10ml Nic Salt E-liquid By Elux Legend
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Strawberry Watermelon 10ml Nic Salt By PIXL Salts
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Blueberry, Blackberry & Raspberry Riot X 10ml Nic Salt By Riot Squad
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Fresh Menthol Mojito 10ml Nic Salt E-liquid By Elux Legend
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Black Blueberry 10ml Nic Salt By PIXL Salts
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Watermelon Strawberry 10ml Nic Salt E-liquid By Lost Mary Nic Salts
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Watermelon Ice 10ml Nic Salt E-liquid By Lost Mary Nic Salts
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Pineapple Ice 10ml Nic Salt By PIXL Salts
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Cherry Peach & Apple Riot X 10ml Nic Salt By Riot Squad
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Triple Mango 10ml Nic Salt E-liquid By Lost Mary Nic Salts
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Strawberry Kiwi Double Brew 10ml Nic Salt By Ohm Brew
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Tax Free & Duty Free Vapes UK – Last Chance To Buy Cheap Vapes And E-liquid
The UK vape industry is undergoing major changes as the vape tax duty rolls out. From October 1st 2026, new excise duty rules are expected to increase prices on many vaping products including disposable vapes, nicotine salts, vape liquids, e-liquids and pre filled vape devices.
Because there is a government-approved sell-through period extending to 1st April 2027, some retailers will still hold existing tax free vape stock imported or manufactured before the new duty takes effect. Once this older inventory has sold out, restocked products will carry significantly higher wholesale and retail costs.
This creates a last chance opportunity for our customers to stock up on;
- Tax free vapes
- Duty free nicotine salts
- Cheap pre-filled vapes
- Affordable vape liquids
- Low-cost vape juice
- Pre-tax vape products
Why Is The UK Introducing A Vape Tax?
The UK government has confirmed plans to introduce a vaping excise duty as part of wider public health reforms and taxation policy changes.
The main reasons behind the vape tax include:
- Reducing youth vaping rates
- Limiting growth in disposable vape usage
- Increasing tax revenue
- Aligning vaping taxes more closely with tobacco products
- Addressing environmental concerns linked to single-use vape waste
While vaping remains widely viewed as a less harmful alternative to smoking cigarettes, the government believes higher taxation may discourage uptake among non-smokers and younger users.
When Does The Vape Tax Start?
The new UK vape excise duty is expected to officially begin from 1st October 2026.
Existing stock already held by distributors, wholesalers and retailers can still legally be sold during the transition period until 1st April 2027.
This means some online vape stores may continue offering:
- Duty free vape liquids
- Tax free disposable vapes
- Cheap nicotine salts
- Duty free pre-filled vape kits
- Affordable e-liquids
Once this inventory has sold through, newer replacement stock will reflect the higher duty-inclusive pricing structure.
What Vape Products Will Be Affected?
The upcoming vape tax will affect all nicotine-containing vape products and all 0mg vape liquids sold throughout the UK market.
Pre-filled Vapes
Pre-filled and big-puff vapes are expected to see some of the largest retail price increases once taxed stock replaces current inventory.
Nicotine Salts
Nicotine salt e-liquids remain one of the UK’s most popular vape products and these are likely to significantly increase in price with the new excise duty rates.
Vape Juice & E-Liquids
Shortfills, bar salts, freebase nicotine liquids and premium vape juice brands are all expected to increase in price following implementation.
Refillable pod kits, replacement pods, coils and compatible vaping accessories may also become more expensive as supply chain costs increase across the industry.
What Will The Vape Duty Cost?
Current proposals suggest the new vape excise duty will apply based on the amount of vape liquid contained within products.
The rates provided by the UK Government are, £2.20 per 10ml +VAT (or £0.22 per ml +VAT). This means a 10ml bottle of vape liquid that was previously £4.00 will now cost £6.64 inclusive of Duty and VAT. Real world examples of prices post April 2027 are;
- 10ml nicotine salt bottles - Before tax £2.50 - After Tax £5.14
- 600 puff vape devices - Before tax £5 - After Tax £5.52
- Large puff count vapes - Before tax £11.98 - After Tax £15.15
- Shortfill e-liquids - Before tax £12.50 - After Tax £38.90
- Multi-buy vape bundles - Before tax (4 for 10) £10 - After Tax £20.56
Frequent vapers will see annual vaping costs rise substantially (essentially double the cost) once all inventory becomes duty-paid stock.
Why Customers Are Buying Tax Free Vape Stock Early
Experienced vape users understand that this major legislation change will lead to:
- Higher retail prices
- Reduced product availability
- Fast sell-outs on popular flavours
- Limited stock on popular nicotine salts brands
- Supply shortages on big puff vapes
As more retailers transition into duty-paid inventory, customers are looking frantically for cheap vapes, tax free vape liquids, affordable nicotine salts and duty free big puff vapes, and this is expected to increase significantly throughout late 2026 and 2027 whilst retailers try to keep up with high demand.
Tax Free Bar Juice 5000, Elfliq & Elux Vape Juice
The sell-through period gives customers a limited opportunity to continue buying existing pre-duty inventory before higher vape taxation becomes standard across the UK market.
The three main brands that most customers are looking to stock up with:
Tax Free Bar Juice 5000
Shop all your favourite bar juice 5000 e-liquids before newer taxed stock reaches the market.
Tax Free Elfliq Vape Juice
Check out all the popular Elfliq nicotine salt flavours and bundle deals while pre-tax inventory remains available.
Tax Free Elux Vape Juice
Grab some premium Elux brand Nic salt e-liquids at current pricing before future increases take effect.
Whilst we have done our best to forecast our customers needs throughout the transition period, this situation is unprecedented and stock will of course run low and popular flavours will sell out quickly. It’s suggested to stock up early and avoid disappointment.
Official UK Vape Tax Information – Summary Of Key GOV.UK Updates
HMRC has officially confirmed the introduction of the new Vaping Products Duty (VPD), which is due to come into force from 1 October 2026. The new excise duty will apply to nicotine-containing vape products sold throughout the UK market, including disposable vapes, nicotine salts, vape liquids, pod refills and e-liquids.
As part of the transition into the new tax system, there will still be a legal sell-through period for existing inventory already held within the UK supply chain. This means some retailers may continue selling tax free vape stock and duty free vape liquids into 2027 up until the 1st April while pre-duty inventory remains available.
£2.20 Duty Per 10ml
HMRC has confirmed a flat-rate vape duty of £2.20 per 10ml of vape liquid, regardless of nicotine strength. This is expected to increase retail prices across many vape categories once taxed inventory replaces older stock.
Starts 1st October 2026
The new vaping products duty officially begins on 1st October 2026, although manufacturers, importers and distributors will begin preparing earlier.
Duty Stamps Introduced
HMRC also plans to introduce a new vape duty stamp system designed to improve product tracking, compliance and enforcement across the UK vape industry.
Which Products Are Affected?
The new vape excise duty is expected to apply to most nicotine-containing vaping products including:
- Disposable vapes
- Nicotine salts
- 10ml vape liquids
- Pre-filled vape pods
- Bar salts and pod refills
- Shortfills & Nic Shots
Products containing vape liquid designed for inhalation using vaping devices are expected to fall within the new tax structure, this includes 0mg nicotine free liquids.
Which Products Are Exempt?
According to HMRC, the following vaping products are tax and duty exempt:
- Vape kit devices (that contain no liquid)
- Empty pods & coils
- Empty vape tanks
- Vape batteries
- Vape Accessories that don’t contain nicotine (eg. chargers)
Essentially, this means hardware that doesn’t contain any liquid will be tax exempt, although the industry is expecting supply chain increases and manufacturers to increase prices of these items to absorb some of the lost profits from e-liquid sales.
What This Means For UK Vape Prices
The introduction of the new vape duty is expected to increase prices across much of the UK vaping industry. Popular products such as nicotine salt e-liquids, disposable vapes, vape juice, pod kits and refillable vape systems may all become more expensive once duty-paid stock becomes standard.
Because there is still a sell-through period extending into 2027, customers searching for tax free vapes UK, cheap nicotine salts, duty free vape liquids and affordable disposable vapes may still be able to secure pre-duty stock while current inventory remains available.
As more retailers transition into post-tax inventory, demand for remaining tax free vape products is expected to increase significantly throughout late 2026 and into 2027.
