How the vape-duty calculation works
Multiply the total liquid volume in millilitres by £0.22. The rate is the same for nicotine-containing and nicotine-free vaping liquid. For kits, include every filled pod and refill bottle. Empty hardware has no liquid duty.
Examples by liquid volume
| Liquid supplied | Duty estimate | With illustrative VAT on duty |
|---|---|---|
| 2ml pod | £0.44 | £0.53 |
| 10ml bottle | £2.20 | £2.64 |
| 2ml pod + 10ml refill | £2.64 | £3.17 |
The VAT column assumes the duty cost is passed on in full at 20% VAT. It does not predict a final shelf price. A supplier’s price may already include duty.
20mg is not 20ml
Nicotine strength describes concentration. A bottle labelled 20mg/ml may contain 10ml of liquid; check the printed volume. Duty is based on millilitres, not nicotine milligrams.
Start date and duty stamps
The duty started on 1 October 2026. From 1 April 2027, retail vaping products outside duty suspension must have a valid duty stamp. Use the stock-date guidance checker for the transition.
This is a product-level estimate, not a duty return. HMRC rounds down total monthly duty liability to the nearest penny.