Will 100ml Vape Juice Survive the Vape Tax?
A factual breakdown of the new UK Vaping Products Duty starting October 2026, how it is calculated and what it means for 100ml shortfill pricing.
The short answer
From 1 October 2026, the UK introduces a new Vaping Products Duty of £2.20 per 10ml of e-liquid, applying to every vaping liquid regardless of nicotine strength. Because a 100ml shortfill contains ten times the liquid of a single 10ml bottle, it carries the largest absolute duty increase of any common format, around £22 in duty alone before VAT.
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100ml shortfills in disposable inspired flavours, ready to mix with nic shots of your choice. UK made in Maidstone, Kent.
What the new duty actually covers
The Vaping Products Duty, confirmed in the Autumn Budget 2024 and taking effect in October 2026, applies a flat rate of £2.20 per 10ml to all e-liquid manufactured in or imported into the UK. This includes nicotine free shortfill bases as well as the 10ml nic shots used to mix them, so both halves of a shortfill purchase are affected.
Why 100ml feels the impact most
Because the duty is calculated purely on liquid volume rather than nicotine strength, larger formats like 100ml shortfills attract proportionally more tax in cash terms than a single 10ml bottle. A 100ml shortfill works out to roughly £22 of duty before VAT, compared to £2.20 for a 10ml bottle, simply because it contains ten times the liquid.
Indicative duty impact by format
| Format | Liquid volume | Approximate duty before VAT |
|---|---|---|
| 10ml bottle | 10ml | £2.20 |
| 50ml shortfill | 50ml | £11.00 |
| 100ml shortfill | 100ml | £22.00 |
These figures cover the shortfill base only, two 10ml nic shots used to mix a 100ml bottle add a further £4.40 in duty on top, since the duty applies per millilitre of vaping liquid regardless of whether it contains nicotine.
Common questions about the vape tax
Does the duty apply to nicotine free shortfill bases?
Yes, the duty applies to any liquid intended for vaping regardless of nicotine content, so a 0mg shortfill base is taxed the same as a nicotine containing equivalent.
Will 100ml shortfills still be worth buying after October 2026?
The relative value gap between buying in bulk versus 10ml bottles should remain broadly similar, since the duty applies per millilitre across all formats, though overall prices across the market are expected to rise.
Is there a way to avoid the new duty?
The duty applies at the point of manufacture or import, so it is built into pricing by the time products reach retailers and cannot be avoided when buying from a compliant UK seller.
Part of the Imp Jar 100ml guides hub
This page is part of our complete Imp Jar 100ml guide series. Return to the Imp Jar 100ml Guides Hub for the full topic overview. Browse the related guides below.