Elux Legend 8000 Now In
Up to 8,000 Puffs
Elux 8k Kits £7.99
Elux 8k Refill Pods £6
Any 4 Elux 8k Pods £20
1000mAh USB-C Digital DisplayVape Duty Calculator: What Will Your E-Liquid and Vapes Cost After the Tax?
From 1 October 2026 the UK charges £2.20 duty on every 10ml of vaping liquid, and VAT is then charged on the whole price. Enter what you pay today and the bottle or pod size, and the calculator shows where the price lands once duty-paid stock reaches the shelf.
Enter your product
Your price after duty and VAT
The duty is paid before the product reaches the shop and VAT is charged on the final price, so the increase you see on the shelf is more than the £2.20 headline: a £4 nic salt becomes about £7.50. Figures are a guide based on what we expect across the UK market.
What the vape duty does to common products
| Product | Liquid | Typical price today | Duty | Expected price after duty |
|---|---|---|---|---|
| 10ml nic salt (single) | 10ml | £4.00 | £2.20 | £7.50 |
| 10ml nic salt (box of 10 at £2 each) | 100ml | £20.00 | £22.00 | £55.10 |
| 2ml prefilled pod kit (600 puff) | 2ml | £3.95 | £0.44 | £4.65 |
| Prefilled kit, 10ml container + 2ml pod | 12ml | £7.99 | £2.64 | £12.20 |
| 50ml shortfill | 50ml | £7.99 | £11.00 | £25.55 |
| 100ml shortfill | 100ml | £12.99 | £22.00 | £48.10 |
The pattern is clear: the bigger the bottle, the harder the duty bites, because it is charged on volume rather than on price. A 100ml shortfill nearly quadruples in price. A 2ml pod barely moves. That is why the Elux Legend 8000 and similar 10ml + 2ml prefilled kits are expected to land around £11 to £13, while a SKE Bar 600 stays under a fiver.
How the UK Vaping Products Duty is calculated
- Rate: £2.20 per 10ml of vaping liquid, charged on volume. It applies to nicotine salts, freebase e-liquid, shortfills and prefilled pods alike, and to nicotine-free liquid.
- VAT: VAT at 20% is charged on the final selling price, duty included. Because shops price from cost and the duty sits inside that cost, a £2.20 duty typically becomes about £3.50 on the shelf once margin and VAT are applied. A £4 nic salt becomes £7.50.
- Start date: 1 October 2026 for liquid entering the UK supply chain. Stock that was already in the country can be sold without duty until 31 March 2027, which is why today's prices still exist.
- Duty stamps: duty-paid products carry a stamp. Unstamped products on sale after 31 March 2027 will be illegal, so the switch-over is hard, not gradual.
- Tobacco duty: the Treasury raised tobacco duty at the same time to keep vaping cheaper than smoking.
We wrote a full explainer on what the vape duty means for prices, independent shops and customers if you want the background.
What you can do about it
- Stock up on pre-duty liquid now. Sealed nic salts and shortfills keep for a year or more stored cool and dark. The nic salt sale and e-liquid sale are all pre-duty stock.
- Move to lower-volume, higher-strength liquid. A 20mg nic salt in a refillable pod uses far less liquid per day than a 3mg shortfill in a sub-ohm kit, so it attracts far less duty. See the nicotine strength guide.
- Buy multi-packs while they last: Elux Legend salts any 10 for £20 and Elux Legend 8000 pods any 4 for £20.
- Free delivery over £50 makes a stock-up order cheaper still. See delivery information.
Vape duty questions
Is the vape duty charged on nicotine-free shortfills?
Yes. The duty is on vaping liquid by volume, regardless of nicotine content, so a 100ml nicotine-free shortfill carries £22 of duty plus VAT.
Does the duty apply to the device or just the liquid?
Just the liquid. A refillable pod kit, coils and batteries are not taxed. A prefilled kit is taxed on the liquid inside it, so a 10ml container plus 2ml pod carries duty on 12ml.
Why are prices not up yet if the duty started on 1 October 2026?
Stock that entered the UK before 1 October can be sold duty-free until 31 March 2027. Shops are selling through that stock first. Prices rise product by product as duty-paid stock replaces it.
Why is the price rise more than the £2.20 duty?
Because the duty is paid at trade level and goes into the shop's cost price. The supplier and the shop each add a margin on that extra cost to cover handling and the extra cash tied up in stock, and VAT at 20% is then charged on the whole selling price. A £2.20 duty on a 10ml bottle becomes about £3.50 on the shelf, taking a £4 nic salt to £7.50.
Will prefilled pods or nic salts be cheaper after the duty?
Per ml they are taxed the same. A 10ml nic salt bottle and a 10ml pod container each carry £2.20 of duty. The cheaper option is whichever you get more puffs from per ml, which usually favours 20mg salts in a tight MTL device.
Questions about a specific product? Ask us on the contact page.
Please read
- 18+ only. Nicotine is an addictive substance.
- Figures use the HMRC rate of £2.20 per 10ml and 20% VAT. Shelf prices will vary by retailer and brand.
- Calculator for guidance only, not a quote.