Vapers across the UK are about to be hit with a double tax blow. From October, the new vape duty will not only add a flat charge of £2.20 to products, but it will also be subject to 20% VAT, further increasing prices. This means millions of vapers could soon be paying significantly more than they initially bargained for.
With vaping only recently overtaking smoking in Great Britain – 10% of adults now vape compared to 9.1% who smoke2 – the timing couldn’t be more impactful.
To reveal the true cost of the crackdown, the vaping experts at TABlites broke down exactly how much prices could surge once duty and VAT are added, and whether vaping will stack up as the cheaper alternative to cigarettes.
Which vaping products will see the biggest price increases?
| Product | Current price example | Estimated post-tax price | Estimated price increase | Estimated percentage increase |
| 100ml shortfill | £13.99 | £40.39 | £26.40 | 188.7% |
| Nic shots | £1.99 | £4.63 | £2.64 | 132.7% |
| 50ml shortfill | £11.99 | £25.19 | £13.20 | 110.1% |
| 10ml e-liquid | £3.99 | £6.63 | £2.64 | 66.2% |
| 2ml prefilled pod | £2.99 | £3.52 | £0.53 | 17.7% |
| 2ml prefilled pod kit | £4.99 | £5.52 | £0.53 | 10.6% |
100ml shortfills will see the biggest price increase, at 188.7%. Despite being nicotine-free, the bottles will rise from an average of £13.99 per bottle to £40.39. Shortfills are deliberately underfilled, allowing vapers to choose their own nicotine strength. However, they are often more cost-effective for heavy vape use.
2ml prefilled pod kits will be the least affected by the VPD, with a 10.6% increase in price. Those using this method of vaping are currently paying an average of £4.99 per pod kit. This price is set to rise by just £0.53 in October, meaning kits will cost around £5.52.
10ml e-liquid bottles are estimated to increase by 66.2%, rising from an average of £3.99 to £6.63. These e-liquids are a highly popular and versatile choice for vapers, often purchased in multi-buy deals.
How will the cost of vaping compare to smoking?
| Product | Estimated post-tax price | Number of items per pack of cigarettes |
| 10ml e-liquid | £6.63 | 2.6 |
| 50ml shortfill | £25.19 | 0.7 |
| 100ml shortfill | £40.39 | 0.4 |
| Nic shots | £4.63 | 3.7 |
| 2ml prefilled pods | £3.52 | 4.8 |
| 2ml prefilled pod kits | £5.52 | 3.1 |
In the UK, the average price for a pack of 20 cigarettes is approximately £17. From October 2026, the price of just over two and a half 10ml bottles of e-liquid or three 2ml prefilled pod kits will be equivalent to the price of a pack of cigarettes.
Shortfills are set to become more expensive than smoking. One pack of cigarettes will be equal to less than one bottle of a 50ml or 100ml shortfill. However, it is important to note that shortfills generally last a lot longer than cigarettes. For example, a 50ml shortfill might last a vaper a week or two, whereas the average UK smoker goes through 11 cigarettes per day3 – approximately one pack every two days.
Jonathan Greenfield, Co-Founder and Managing Director at TABlites, comments:
“There is a hidden cost to the VPD tax that many consumers won’t see until they reach the checkout. For adult customers already managing household budgets carefully, this is a material increase. While vaping is still expected to remain cheaper than smoking, the gap is shrinking, ultimately reducing one of the strongest incentives for smokers to move away from cigarettes.
“As a responsible retailer, we want to see policies that protect young people while continuing to support adults who are trying to make a positive change. Affordability remains central to that transition, as significantly higher prices may push consumers back towards tobacco or into unregulated products.”
