Will Vaping Still Be Cheaper Than Smoking After the 2026 Duty?

For many vapers and smokers thinking about switching, the upcoming UK vape duty has created one big question: will vaping still actually save money once prices go up in 2026?
In short, yes! Vaping will still be significantly cheaper than smoking, even after the new tax comes into effect!

There’s no denying that the Vaping Products Duty (VPD) will increase the cost of e-liquids across the UK. But tobacco prices are also continuing to rise year after year through regular tax increases, and cigarettes remain one of the most expensive daily habits in the country (and most harmful).

More importantly, the value of vaping has never just been about saving money. For millions of former smokers, vaping has been about moving away from tobacco smoke, tar, carbon monoxide, and the thousands of harmful chemicals produced by cigarettes.

An extra couple of pounds on a bottle of vape juice may affect your wallet slightly, but smoking affects your health far more severely. That’s the bigger picture worth focusing on, especially if you’re currently trying to quit smoking or stay smoke-free!

So while the 2026 vape tax changes will reshape prices across the industry, vaping will still remain the more affordable and far less harmful alternative to smoking.

The VPD in Simple Terms
The new VPD is a flat-rate excise tax applied to all vape e-liquids sold in the UK.

The duty itself is set at 22p per millilitre, and then standard 20% VAT is added on top of that tax. In real terms, this means the total increase works out at around 26.4p per ml.

That applies to all vape liquids, regardless of nicotine content. Whether you use nic salts, freebase nicotine, shortfills with nicotine shots, or prefilled pod systems, the tax is based purely on liquid volume.

However, it’s important to understand what is not affected by the new duty!

Vape kits, tanks, coils, batteries, and empty pods are not being taxed under the VPD. The new costs apply specifically to vape liquid products.

This is one reason why refillable vape devices are expected to become even more popular after 2026, as users look for the most cost-effective way to continue vaping.

Key Benchmarks
The headline tax figures only tell part of the story!

In practice, the final retail price increase on e-liquids won’t just be the duty itself. Businesses across the vaping industry will also face additional costs linked to the introduction of the VPD.

Manufacturers and importers will need to address tax stamps, compliance systems, changes to warehousing, and supply chain adjustments. Those increased operational costs will inevitably affect wholesale pricing, which then impacts retailers and ultimately customers.

That means the real-world increase at checkout is likely to be slightly higher than the duty calculation alone.

10ml Bottles (Nic Salts and Freebase Liquids)

Currently, most 10ml bottles are priced between roughly £2.99 and £3.99.

Once the new duty is introduced, the tax alone adds a minimum of £2.64 per bottle. That pushes estimated retail pricing to around £5.63-£6.63 per bottle before factoring in any additional business costs associated with the VPD rollout.

Multibuy deals will still exist, but they’ll naturally look different from what vapers are used to today.

For example, many current offers around 4 for £10 could realistically move closer to 4 for £21 after the tax comes into force.

Even so, refillable vaping with bottled e-liquid is still expected to remain one of the cheapest ways to consume nicotine in the UK!

Prefilled Pods

Prefilled pods will also rise in price, with a 2ml pod carrying an extra 52.8p in duty and VAT.

At first glance, these products may still appear relatively inexpensive at checkout, often staying below the £3 mark per pod. However, they generally offer less value per ml compared to refillable alternatives.

Convenience has always come at a premium in vaping, and that gap may become even more noticeable after 2026.

That said, multibuy offers on prefilled pods are still expected to remain available, offering more bang for your buck if you use big-puff devices.

The “Shortfill Shock”

Shortfills are likely to see the biggest upfront price jump because the tax scales directly with liquid volume.

For regular shortfill users, the increases will feel substantial.

A standard 50ml shortfill is expected to rise to a minimum of around £22, while 100ml bottles could realistically land somewhere between £35 and £40 minimum.

It’s fair to say this could change buying habits across the market.

One possible outcome may be the growth of “longfills” – concentrated flavour products where users separately add nicotine shots and VG/PG to create a finished e-liquid themselves.

But there are limitations. VG and PG marketed for vaping purposes would still potentially fall within the taxable category, meaning the industry’s options for avoiding the duty are fairly limited.

Vaping vs. Smoking: Is Vaping Still Cheaper?
Yes – and by a considerable margin, too!

Despite the upcoming vape duty, smoking remains vastly more expensive over time.

The average regular smoker in the UK can easily spend more than £200 per month on cigarettes, especially with tobacco taxes continuing to rise year after year under the government’s long-term anti-smoking strategy.

By comparison, most vapers are still expected to spend comfortably under £100 per month, even after the VPD increases are introduced.

So the gap remains significant.

It’s also important to understand the wider intention behind the tax. The government is not trying to make vaping as expensive as smoking. The stated aim is largely to discourage youth uptake and prevent non-smokers from starting vaping in the first place.

Smoking remains the primary public health target, and vaping continues to be widely recognised in the UK as a less harmful alternative for adult smokers.

The Shift in Focus: Why the True Value of Vaping Isn't the Price Tag
For many people, the original appeal of vaping was simple: it was cheaper than smoking.
And for years, the savings were substantial.

But while affordability matters, the bigger reason people switch to vaping is to get away from combustible tobacco and everything that comes with it.

Smoking exposes users to tar, carbon monoxide, and thousands of harmful chemicals produced through combustion. Vaping removes the smoke entirely.

That’s why the real value of vaping cannot be measured purely by the price of a bottle of e-liquid.

The money saved has always been a bonus. The primary benefit is harm reduction!

For ex-smokers who successfully quit cigarettes through vaping, paying a little more for vape liquid is still a relatively small price compared to continuing to smoke tobacco every day.

Your health is worth far more than the added duty on a 10ml bottle!

The UK has made huge progress in reducing smoking rates over the last decade, and vaping has played a major role in that success because it has remained accessible, effective, and widely available to adult smokers.

While the VPD changes the financial landscape, that wider purpose has not changed.

Actionable Advice for Vapers
The best approach right now is preparation rather than panic!

One sensible option is to gradually stock up ahead of the duty introduction. Adding an extra bottle or two to regular orders over time can help build a reserve without needing a single, large purchase.

It’s also worth considering your setup.

Refillable devices are expected to remain the most cost-effective way to vape moving forward because hardware prices are not changing under the VPD. The main increases apply to e-liquid itself.

If you currently use prefilled systems, switching to refillable kits could reduce your long-term costs significantly.

The vaping landscape in the UK is changing, but the core choice remains the same.

Even after the 2026 vape duty arrives, vaping will still be the cheaper option than smoking – and more importantly, it remains the vastly healthier alternative for adult smokers looking to leave cigarettes behind.