Preston, UK — Vape and Go, a UK-based online vape shop headquartered in Preston, Lancashire, has updated its UK vape tax guide to summarise HMRC’s confirmed plans for the new vape tax (Vaping Products Duty, or VPD) due to start in October 2026, including what is confirmed today and what is still due to be finalised during 2026.
HMRC’s published policy paper confirms that Vaping Products Duty will take effect and will be charged at a flat rate of £2.20 per 10 millilitres of vaping liquid (22p per ml), regardless of nicotine strength. The policy also states the duty applies to vaping liquids including nicotine-free liquids, covering bottled e-liquids and the liquid inside prefilled pods. (GOV.UK)
The same HMRC policy paper confirms registrations will open on 1 April 2026 and that secondary legislation is anticipated to be laid in March 2026 to set out further details. Vape and Go’s vape tax guide links directly to these official sources and breaks the UK vape tax timeline down in plain terms for adult customers and the wider retail supply chain.
Alongside the duty itself, HMRC guidance confirms a Vaping Duty Stamps scheme. From 1 October 2026, businesses must pay Vaping Products Duty on vaping products and attach a vaping duty stamp on all retail packaging (each individual vaping product), while continuing to pay VAT. From 1 April 2027, all vaping products outside duty suspension in the UK must have a vaping duty stamp attached — and HMRC guidance states it will be an offence to sell vaping products without a stamp unless they are in duty suspension, with penalties that can include large fines and (in serious cases) prison sentences.
HMRC also sets expectations for how stamps work in practice: stamps must be attached to the outermost part of final retail packaging and must seal the packaging so the product cannot be opened without damaging the packaging or stamp; stamps cannot be re-used. This is one of the more visible changes adult customers may notice as compliant stock transitions towards the UK vape tax start date.
Not every detail is final today. HMRC guidance confirms there will be a “duty‑free allowance” for bringing a small amount of vaping products into the UK for personal use (not for sale) without paying Vaping Products Duty or applying for stamps — and that HMRC will confirm the allowance before 1 October 2026.
Vape and Go notes that the wider regulatory environment has already shifted: GOV.UK guidance confirms it became illegal for businesses to sell or supply single‑use (disposable) vapes from 1 June 2025 (including nicotine-free disposables). This has increased the importance of clear product-format information as the tax on vaping approaches.
As a practical example of how the tax on vapes is calculated by e‑liquid volume (not by brand), Vape and Go references the Lost Mary brand or Lost Mary Nera and popular pod formats sold on its site, including Lost Mary BM6000 refill pods and Lost Mary Nera pods: Vape and Go describes Lost Mary BM6000 refill packs as including a 2ml prefilled pod plus a 10ml refill bottle (12ml total), and describes Lost Mary Nera 15K prefilled pods as including a 2ml prefilled pod plus a 10ml refill container. At HMRC’s confirmed vape tax rate of 22p per ml from 1 October 2026, a 12ml refill-pack format equates to £2.64 of duty on the vaping liquid (before VAT and before any supply‑chain pricing decisions).
“Vaping Products Duty is now clearly set out by HMRC — including the start date, the flat rate per millilitre, and the duty stamp requirements,” said Salman Essap, Founder & CEO of Vape and Go.
“Our priority is to keep our UK vape tax guide accurate and up to date, and to help adult customers understand what’s confirmed, what’s still pending in 2026, and what compliant retail packaging is expected to look like as the new duty comes into force.”
Read the full guide on vape tax in the UK in 2026 at Vape and Go.
Vape and Go is a UK-based online vape retailer headquartered in Preston, Lancashire. The company focuses on compliant products, robust age verification, and clear customer information for adults.
This press release is for general information only and does not constitute legal or tax advice.
About Vape and Go
At Vape and Go, we’re more than just a retailer—we’re a community of vapers. Whether you’re looking for the latest products, the best deals, or expert advice, we’ve got you covered. Join us today and be a part of the…
Contact Vape and Go
Unit 11-15, Fylde Road Industrial Estate, Fylde RoadPreston
PR1 2TY
United Kingdom
01772 875 800