By Arslan Elahi, Snus O'Clock · Last updated 5 November 2026 · 7 min read
Since 1 October 2026, every vaping liquid sold in the UK carries a new excise duty of £2.20 per 10ml. That has pushed up the price of e-liquid, pods and prefilled vapes, and a lot of vapers are now asking the same question: does the vape tax apply to nicotine pouches?
The short answer is no. This guide explains what the new duty covers, why nicotine pouches fall outside it, how much the tax adds to the cost of vaping, and what to think about if you are considering a switch. We link to the official gov.uk pages so you can check every figure.
Quick answer
Quick answer
- What changed: Vaping Products Duty started on 1 October 2026 at £2.20 per 10ml of vaping liquid, with or without nicotine.
- Nicotine pouches: not covered. The duty is charged on vaping liquid, and pouches contain no vaping liquid.
- What it adds: £2.64 per 10ml once 20% VAT is charged on the duty, or about 53p on a 2ml pod.
- Old stock: unstamped vapes made or imported before 1 October 2026 can be sold until 31 March 2027.
- Cigarettes too: tobacco duty rose by a one-off £2.20 per 100 cigarettes or per 50g of tobacco at the same time.
In this guide
What is the UK vape tax?
The official name is Vaping Products Duty. HMRC's announcement on gov.uk confirms it came into force on 1 October 2026 and is charged at a flat £2.20 per 10ml of vaping liquid. It applies to all vaping liquids made in or imported into the UK from that date, whether they contain nicotine or not.
The rate is the same whatever the nicotine strength, so a 0mg shortfill pays the same duty per 10ml as a 20mg nicotine salt. It covers liquid in bottles, cartridges and pods, as HMRC's guidance for vape retailers explains.
To stop smokers moving from vapes back to cigarettes, the government raised tobacco duty at the same time by a one-off £2.20 per 100 cigarettes or per 50g of tobacco, on top of the usual yearly rise.
Are nicotine pouches taxed?
No, nicotine pouches are not subject to the vape tax. Vaping Products Duty is a duty on vaping liquid. A nicotine pouch is a small pouch of plant fibre, nicotine and flavouring that you place under your lip. There is no liquid to heat or inhale, so there is nothing for the duty to charge. New to pouches? Our complete guide to nicotine pouches covers the basics, and you can browse every brand in our nicotine pouches collection.
Pouches are also not tobacco, so the tobacco duty rise does not apply to them either. Like most everyday goods, they are sold with standard 20% VAT included in the price, but there is no extra excise duty on top.
Could that change? Governments can add new duties in future Budgets. At the time of writing, we have not seen any announced duty on nicotine pouches. Nicotine pouches do now have new sales rules, including an age limit; see our guide to the UK nicotine pouch age limit.
How much does the vape tax add?
VAT is charged on top of the duty, so every 10ml of liquid costs £2.64 more than it would without the duty (£2.20 duty plus 44p VAT). Here is what that means in practice. These are worked examples, not a prediction of any one shop's prices:
| How much you vape | Duty + VAT per week | Duty + VAT per year |
|---|---|---|
| One 2ml pod | 53p per pod | n/a |
| 10ml a week | £2.64 | £137.28 |
| 20ml a week | £5.28 | £274.56 |
| 30ml a week | £7.92 | £411.84 |
The yearly figures are the weekly figure multiplied by 52. Heavier vapers feel it most: someone getting through 30ml a week is paying over £400 a year in duty and VAT on that duty alone.
Duty stamps and old stock
Alongside the duty, HMRC introduced a Vaping Duty Stamps Scheme. According to gov.uk:
- From 1 October 2026, vaping products released onto the UK market must carry a vaping duty stamp.
- Shops can sell unstamped stock made or imported before 1 October until 31 March 2027.
- From 1 April 2027, every vaping product sold in the UK must carry a valid stamp.
That is why some vapes may still be at old prices for a few months, and then rise once older stock runs out. Nicotine pouches do not need a duty stamp.
Thinking of switching from vaping to pouches?
Price is only one part of the decision. Vaping and pouches are used very differently: a vape is inhaled, while a pouch sits under your top lip and releases nicotine through your gums, with no vapour and nothing to charge or refill. If you are curious, these points help:
- Strength is measured differently. Vape liquid is labelled in mg/ml and pouches in mg per pouch, so the numbers do not convert directly. Our mg per pouch guide explains how pouch strength works.
- Start in the middle, not at the top. If you have not used pouches before, pick a light or medium pouch first, such as our light (up to 6mg) or medium (7 to 16mg) ranges, and adjust from there. Our beginner's strength guide goes into more detail.
- Flavours you already like are there. Mint, fruit, cola and ice flavours are all common in pouches.
- Budget options exist. Our £1.99 range keeps the cost per can low.
Pouches are for adults who already use nicotine. They are not a stop-smoking medicine; if you want to quit nicotine altogether, see our step-by-step quitting guide. Order before 12 noon for Next Day Delivery across the UK.
Related guides
UK vape tax and nicotine pouches FAQ
Does the UK vape tax apply to nicotine pouches?
No. Vaping Products Duty is charged on vaping liquid. Nicotine pouches contain no vaping liquid, so they are not covered by it.
When did the UK vape tax start?
Vaping Products Duty came into force on 1 October 2026, according to HMRC's announcement on gov.uk.
How much is the vape tax?
£2.20 per 10ml of vaping liquid. With 20% VAT charged on the duty, it adds £2.64 per 10ml to the price.
Does the vape tax apply to nicotine-free e-liquid?
Yes. The duty applies to vaping liquid whether or not it contains nicotine, so 0mg liquids and shortfills are taxed too.
Is the vape tax higher for stronger e-liquid?
No. It is a flat £2.20 per 10ml, whatever the nicotine strength.
How much does the vape tax add to a pod?
A 2ml pod carries 44p of duty. With VAT on the duty, that is about 53p per pod.
Are nicotine pouches taxed in the UK?
They carry standard 20% VAT like most goods, but no vaping duty and no tobacco duty, because they contain no vaping liquid and no tobacco.
Will nicotine pouches be taxed in the future?
We have not seen any announced duty on nicotine pouches at the time of writing. Future Budgets could change that, so it is worth watching for announcements.
What is a vaping duty stamp?
A stamp that shows duty has been paid. From 1 October 2026 new vaping products must carry one, and from 1 April 2027 every vaping product sold in the UK must.
Can shops still sell vapes without a duty stamp?
Only older stock. Unstamped products made or imported before 1 October 2026 can be sold until 31 March 2027.
Did cigarette tax go up too?
Yes. Tobacco duty rose by a one-off £2.20 per 100 cigarettes or per 50g of tobacco on 1 October 2026, on top of the usual yearly rise.
Are nicotine pouches cheaper than vaping now?
It depends on how much you vape and which products you buy. The duty adds £2.64 per 10ml of liquid, while pouches carry no duty, so heavier vapers see the biggest difference.
What strength nicotine pouch should a vaper start with?
Vape strength (mg/ml) does not convert directly to pouch strength (mg per pouch). Most people new to pouches start with a light or medium pouch and adjust from there.
Do nicotine pouches need to be inhaled?
No. A pouch sits between your top lip and gum and releases nicotine through the lining of your mouth. There is no smoke or vapour.
Can I get nicotine pouches with next day delivery?
Yes. Order before 12 noon for Next Day Delivery across the UK. Nicotine pouches are for adults only.
18+ only. Nicotine pouches contain nicotine, which is addictive. They are for adults who already use nicotine. They are not a stop-smoking product and are not suitable for anyone pregnant or breastfeeding.
