Smokers and vapers should be aware of an upcoming change in October
Smokers and vapers across the UK are being warned of significant price increases as the UK government prepares to introduce a new Vaping Products Duty later this year. From October 1, 2026, a flat tax rate will be applied to all e-liquids, regardless of whether they contain nicotine.
This change is part of a broader package of measures aimed at creating a “smoke-free generation”. It means that many common vaping products will become more expensive almost overnight, significantly impacting consumers’ pockets.
The new duty is set at £2.20 per 10ml of e-liquid. Once an extra 20% VAT is applied to that duty, the total mandatory tax comes to £2.64 for every 10ml.
For standard bottles, this could see the current average price of £3.99 rise to roughly £6.63. While prefilled pods will see a smaller increase of 7%, larger containers, such as 50ml shortfills, will face a much steeper hike, potentially costing more than £13 in combined tax and VAT.
To ensure that smoking remains the more expensive option, the government is also raising tobacco duty by £2.20 plus inflation on October 1, 2026. Retailers are permitted to sell off their older, untaxed stock during a temporary grace period.
This one-off increase for tobacco products equates to £2.20 per 100 cigarettes and £2.20 per 50g of other tobacco goods. A statement on Gov.uk explains the rationale, saying that it is aimed at ensuring the duty on vaping does not make smoking more attractive and preserves the incentive to choose vaping over smoking.
What other changes are coming in October?
The government has also announced further rules taking effect from October 29, 2026:
- The sale of vaping devices and nicotine products from vending machines will be banned.
- The distribution of free samples will be prohibited.
- The legal age limit of 18 and older will now apply to non-nicotine vapes and nicotine pouches, aligning them with existing restrictions on nicotine products.
In July 2026, the government outlined further plans to curb the marketing of vapes to children. These include potential moves toward plain packaging and restrictions on flavour descriptions.
According to a 2023 study by researchers Colyer-Patel and others, the biggest health threat to kids and teens from vaping and nicotine products is getting addicted to nicotine. Research indicates that children and young people might be more vulnerable to the dangers of using nicotine.
Wales Deputy Minister for Preventive and Public Health, Nerys Evans, said: “Vapes are being deliberately designed and marketed to appeal to children – with bright colours, cartoon branding and sweet-sounding flavour names that have no place in products containing addictive nicotine. It is simply unacceptable and I would urge everyone to support our efforts to protect children’s health.”
Professor Steve Turner, President of the Royal College of Paediatrics and Child Health (RCPCH), said: “Any measures that improve child health are welcome and much needed. As paediatricians, we are deeply concerned by the insidious marketing practices used by tobacco and vaping companies to target our future generations.
“For those of us working with children every day, it is clear that only strong and meaningful regulation will protect them from the harms associated with nicotine addiction. We welcome this consultation as an important step towards creating a healthier future for children and young people.”
