What is the impact of the Vaping Products Duty?
You have probably heard about the Vaping Products Duty (VPD), a tax that will be applied to e-liquids and products that contain e-liquids from 1 October 2026.
The tax will seriously increase the cost of vaping, adding £2.20 + Vat (£2.64) to each 10ml of e-liquid. Vaping devices and accessories will not be subject to any new taxation. To maintain the difference between the cost of vaping and smoking, the government will apply additional duty of £2.64 to each packet of 20 cigarettes.
When comparing the costs of smoking and vaping below, we have used post-VPD prices.

