QUICK ANSWER
The UK started taxing vapes on October 1, 2026. The new Vaping Products Duty is £2.20 per 10 ml of e-liquid, with or without nicotine, and from April 1, 2027 every vape sold must carry a duty stamp. On October 29, 2026, the 18+ age limit extends to nicotine-free vapes and nicotine pouches and vape vending machines are banned. From January 1, 2027, tobacco cannot be sold to anyone born on or after January 1, 2009.
The UK’s new vape duty
HM Revenue and Customs began charging the Vaping Products Duty on October 1, 2026, at £2.20 per 10 ml of e-liquid, whether or not it contains nicotine. A Vaping Duty Stamps Scheme comes with it: stamps are mandatory on new products from January 1, 2027, unstamped existing stock can be sold until March 31, 2027, and from April 1, 2027 every vape on sale must carry one.
To keep vaping cheaper than smoking, tobacco duty rose the same day by a one-off £2.20 per 100 cigarettes. The Office for Budget Responsibility expects the vape duty to raise over £550 million a year by 2030-31, and the government is funding £30 million a year for enforcement through 2028-29.
UK vape shops now pay duty on every 10 ml of e-liquid.
UK vape and tobacco timeline
.1.June 2025Single-use disposable vapes banned in the UK.
.2.Oct 1, 2026Vaping Products Duty starts at £2.20 per 10 ml.
.3.Oct 29, 202618+ age limit covers nicotine-free vapes and nicotine pouches; vape vending machines and free giveaways banned
.4.Jan 1, 2027Duty stamps required on new products; no tobacco sales to anyone born on or after Jan 1, 2009.
.5.Apr 1, 2027Every vape sold must carry a duty stamp.
Duty stamps will be required on every vape from April 2027.
Why this matters for US vapers
The UK and US are taking opposite approaches. The UK taxes vapes but deliberately keeps them cheaper than cigarettes and promotes them to help smokers quit, while US policy has focused on restricting which products can be sold at all. If you travel to Great Britain, you may bring up to 50 ml of e-liquid duty-free, and remember that disposable vapes are already banned there.
Frequently asked questions
How much is the UK vape tax?
£2.20 per 10 ml of e-liquid, with or without nicotine, since October 1, 2026.
Are disposable vapes banned in the UK?
Yes. Single-use disposable vapes have been banned in the UK since June 2025.
How much e-liquid can I bring into the UK?
Travelers to Great Britain may bring up to 50 ml of e-liquid duty-free.