The Vapekit UK Vape Tax Calculator estimates how much the new UK Vaping Products Duty will add to a vaper's costs from 1 October 2026.
Based on the answers to two questions, the calculator estimates how much e-liquid a person consumes based on the type of product they buy and how long that quantity normally lasts.
The calculator then applies the new duty and VAT to that estimated e-liquid consumption to indicate the individual's personalised cost increase.
The tax rate used
From 1 October 2026, Vaping Products Duty is charged at a flat rate of £2.20 per 10ml of e-liquid.
VAT is then charged on the duty.
At the standard UK VAT rate of 20%, this gives an effective additional cost of:
£2.20 × 1.20 = £2.64 per 10ml
This is equivalent to:
£0.264 per ml of e-liquid
The calculator therefore uses £0.264 per ml as the estimated additional cost assuming that the full cost of the duty and VAT is passed on to the customer.
Why we calculate from e-liquid volume
The amount of Vaping Products Duty depends on the volume of e-liquid, rather than the retail price of the product.
As we don't know what price anyone currently pays for their e-liquid we have ignored that side of the equation and focused instead on the increase in price - which will be roughly the same for everyone (assuming retailers pass on the tax in full which, it is anticipated, most will).
The reason we have avoided asking how much a person currently pays for their products is that we imagine many will buy from multiple retailers who may charge different prices. This would therefore confuse the calculation when, in fact, only the increase is really of real interest to the buyers
The calculator asks the following questions
- What type of vape product do you normally buy?
- Roughly how long does that quantity of e-liquid last you?
Those answers allow us to estimate the amount of e-liquid used over time.
E-liquid quantities used by the calculator
The calculator currently provides four common purchasing formats:
10ml E-Liquid Bottles
The calculation is based on 10ml of e-liquid.
12ml Big Puff Vape Kits / Refills
The calculation is based on 12ml of e-liquid.
2 × 2ml Prefilled Pods
The calculation is based on 4ml of e-liquid in total.
100ml Shortfills
The calculation is based on 100ml of e-liquid.
These quantities are used to estimate consumption. The calculation is based on the amount of e-liquid used rather than the current reatil price of the product.
How annual usage is estimated
The calculator takes the amount of e-liquid selected and divides it by the period the user says that quantity normally lasts.
For example, if a 10ml bottle lasts 4 days:
10ml ÷ 4 days = 2.5ml per day
Estimated annual consumption is then:
2.5ml × 365 days = 912.5ml per year
The estimated additional annual cost is:
912.5ml × £0.264 = £240.90 per year
The same calculation is used for all four product types.
How the weekly figure is calculated
The weekly estimate is derived from the same estimated daily e-liquid consumption.
Using the example above:
2.5ml per day × 7 days = 17.5ml per week
The additional weekly cost is therefore:
17.5ml × £0.264 = £4.62 per week
This is why the weekly figure may not correspond exactly to buying a whole bottle or pack every week. It represents the estimated cost of the amount of e-liquid consumed during an average seven-day period.
Cost added to each product quantity
At an effective additional cost of £2.64 per 10ml, the calculator uses the following increases:
| Product quantity | E-liquid volume | Estimated increase |
|---|---|---|
| 10ml e-liquid bottle | 10ml | £2.64 |
| 12ml Big Puff kit/refill | 12ml | £3.17 |
| 2 × 2ml prefilled pods | 4ml | £1.06 |
| 100ml shortfill | 100ml | £26.40 |
Figures are rounded to the nearest penny where appropriate.
What the calculator does not estimate
The calculator is designed to show the estimated increase caused by the new tax, rather than predict the future retail price of individual vape products.
It does not attempt to estimate:
- the price you currently pay
- future manufacturer or retailer pricing
- discounts or multibuy offers
- changes in vaping habits
- changes in VAT rates
- whether manufacturers or retailers absorb any part of the additional cost
Actual retail price changes may therefore differ from the calculator's estimates.
Assumptions
The calculator assumes:
Vaping Products Duty: £2.20 per 10ml
VAT: 20%
Effective additional cost: £2.64 per 10ml / £0.264 per ml
Duty start date: 1 October 2026
Duty passed on: 100% of the duty and associated VAT are assumed to be reflected in the consumer price
Year length: 365 days
Results are estimates and are intended to illustrate the potential impact of the new duty based on the information entered by the user.
About the Vapekit Vape Tax Calculator
The calculator is provided by Vapekit to help UK vapers understand the potential financial impact of Vaping Products Duty.
Rather than asking users to estimate their current spending, it calculates the impact from e-liquid volume and consumption rate. This allows the additional tax cost to be estimated independently of the price currently paid for a particular product.