From October 1st 2026, the UK Government will introduce Vaping Products Duty, also known as VPD. This is a brand new excise duty on vaping liquid made in or imported into the UK.

This is important as every vaper, especially our Make My Vape customers who predominantly mix their own e-liquids, will experience a major change. If you buy VG, PG, nicotine shots, flavour concentrates, one shots, bottle shots, longfills or shortfills, VPD will affect what you pay. 

Vaping Products Duty is a flat rate tax charged on all vaping liquid.

The confirmed duty rate is:

• £0.22 per ml
• £2.20 per 10ml
• £22.00 per 100ml
• £220.00 per litre

VAT is still added separately. The larger the bottle, the larger the duty charge.
The real increase per 10ml is actually £2.20 VPD + 20% VAT = £2.64.

VPD only applies to vaping liquid, not vaping hardware (Hardware that does not contain e-liquid).

Products not charged include:

Vape kits sold without liquid
Standalone devices
Replacement coils
Empty tanks
Empty pods
Batteries
Chargers
General accessories

If e-liquid is included, VPD becomes relevant.

Vaping products released for sale in the UK will need an official duty stamp on the retail packaging from October 1st 2026. This stamp shows that duty has been paid.

Retailers can continue selling existing unstamped stock until 31 March 2027.

From April 1st 2027, vaping products on the UK market must carry a duty stamp where required under the rules.

After this date, unstamped products should be treated with caution. They are either old stock, non compliant or being sold outside the correct process.

The UK is not the first country to tax vaping products.

Over 50 countries already tax vape liquid, including Norway, Canada and several US states. Across Europe, a number of countries have also introduced their own vape taxes which we have shown in the graph below.

Most use a flat rate on liquid, whether it contains nicotine or not. Others use different rates based on nicotine content.

The direction is clear. Vape taxes are becoming more common and the UK is now following that trend.

Unfortunately, Yes. DIY e-liquid mixing will be affected. VPD applies to vaping liquid and products intended to be used for vaping. This includes DIY products that base liquids intended to be mixed before use rather than sold as finished e-liquid.

Products affected when sold for vaping use include:

• VG
• PG
• Nicotine
• Flavour concentrates
• One shots
• Bottle shots
• Longfills
• Shortfills

This is not just about complete ready to vape e-liquids. VPD also affects products used to make e liquid.

VPD is charged by volume. That means larger bottles of VG, PG and base liquids will see some of the biggest price increases.

Duty alone will be:

• 250ml = £55.00 duty
• 500ml = £110.00 duty
• 1 litre = £220.00 duty

That is before the product cost and VAT.

For DIY mixers, VG and PG are essential ingredients. They are frequently purchased in larger bottles, which makes them heavily exposed to volume based duty.

DIY mixing still offers control, flexibility and value.

DIY Vaping still offers you to:

• Choose flavour strength
• Control VG and PG ratio
• Adjust nicotine strength
• Create your own recipes
• Mix flavours to your taste

However, costs will rise. DIY mixing can still remain one of the best value ways to vape, but it will not feel as cheap as it does now.

So what what should you do before October 2026? We recommend to review what you use regularly. This is not about panic buying. It is about planning.

Products to consider include:

• VG and PG
• Nicotine shots
• Flavour concentrates
• One shots
• Bottle shots
• Longfills

VG and PG can last well when stored correctly. Keep them in a cool, in a dry place away from heat and direct sunlight. Nicotine and flavour concentrates need more care. Check storage advice and only buy what you know you will use.

We have many Guides and Information Blogs available for advice on all things DIY Vaping.

Stock up sensibly on products you already trust.

Make My Vape will continue to monitor the guidance, follow the rules and keep our loyal Make My Vape customers updated.

Our Make My Vape focus remains:

• High quality DIY Vaping products
• Clear advice
• Competitive pricing where possible
• Support for home mixers

As the rules develop, we will publish updates through our Guides And Information Blog.

Even with The UK Vape Tax being introduced in a few months and prices increasing across the board for vaping liquid, we still believe DIY Vaping will still be the affordable way to vape and we expect an increase of new DIY vapers.
If you are a new vaper looking to create your own e-liquid for the first time, please contact us on support@makemyvape.co.uk for detailed information on creating your own e-liquid. Also we advise to read our blogs and watch our MMV TV channel to fully understand the nature of DIY e-liquid mixing.

Duty stamps will also become important, helping customers identify products that have gone through the correct duty process. DIY mixing will still offer control and value, but costs are going up after 1 October 2026.

The best approach is simple: understand the changes, review what you use and plan ahead.