The End of the British Dream
The country that many vapers once regarded as a vaping paradise is no more. Since October 1, 2026, e-liquids with or without nicotine have been subject to tax in the UK, at £2.20 per 10 ml (around €2.60), and products manufactured or imported from that date must carry a fiscal stamp. Public authorities justify the tax as a way to reduce the affordability of vaping for young people and non-smokers, while the stamps are presented as a means of protecting consumers and tackling illicit trade.
A Tax That Raises Questions
The rationale behind this vaping tax raises a number of questions.
First, because it is paid by manufacturers, importers and warehouse keepers, who may choose whether or not to pass it on to retail prices. Any increase in the price of e-liquids will therefore be a commercial decision and, in theory, consumers may not face any increase at all. In that case, neither young people nor non-smokers would be “protected” from anything.
Second, because the tax applies indiscriminately to the young people and non-smokers it is intended to target, as well as to smokers who switch to vaping. Making vaping less attractive to young people is one thing; making it less attractive to smokers is another.
To avoid this effect, the government increased tobacco duty by £2.20 per 100 cigarettes, in order to preserve the price differential between smoking and vaping. But the offset is fixed in pounds, not as a percentage. According to the Treasury’s example, the tax increases the price of a 10 ml bottle by 105%, while the compensating increase raises the price of a pack of 20 cigarettes by only around 4%.
The amount of this offset is itself based on a questionable equivalence: according to the Treasury, 10 ml of e-liquid would correspond to 100 cigarettes. To reach this figure, it used 10 puffs per cigarette, based on data from the U.S. National Institute on Drug Abuse, and 100 puffs per milliliter. The latter figure comes from a single source: data published by tobacco company British American Tobacco for its 2 ml Vuse ePen pod, advertised as delivering 200 puffs under laboratory conditions according to ISO 20768.
The Treasury itself acknowledges that this ratio varies depending on products and patterns of use, but nevertheless used it as-is to calibrate the increase in tobacco duty.
This tax and these fiscal stamps are only the starting point for a series of new measures that will soon apply to vaping in the country. From October 29, 2026, the Tobacco and Vapes Act 2026, enacted on April 29, will begin to take effect. Selling nicotine-free vapes and e-liquids, as well as all nicotine products such as pouches, to minors will become an offence, including online, as will an adult purchasing one of these products on behalf of a minor.
Samples and other promotional giveaways, as well as substantial discounts, will also be banned, both in physical stores and online, along with branded items that promote these products. For example, a branded e-cigarette charger will no longer be allowed to be given away for free or sold at a very low price. Vending machines will also be banned, unless they are inaccessible to customers. The only exemption in England and Wales will be areas of psychiatric hospitals reserved for adult inpatients. Finally, Scotland will extend its retailer register to all nicotine products from that date. In England, a retailer licensing scheme will be subject to consultation in 2027.
For travelers aged 17 and over bringing e-liquids into Great Britain, there is an allowance of 50 ml. Above that amount, a declaration is mandatory and VAT and duty will be payable on the entire quantity, not just the excess. In Northern Ireland, there is no specified quantitative limit for travelers arriving from the EU. Products must simply be intended for personal use, which customs authorities will assess.
While these rules have now been confirmed, many others have either been announced or remain under consideration.
From June 1, 2027, the ban on advertising and sponsorship for vaping and nicotine products is expected to come into force. At the same time, discussions are underway on the creation of vape-free areas in England and on mandatory product registration before products can be placed on the market.
Plain packaging (white), restrictions on e-cigarette colors (white, black or grey), a ban on decorative lights and screens other than for safety information, and a requirement to keep products out of sight in stores, including vape shops, have also been subject to a public consultation, which closed on October 2, as has the proposal to limit flavor names to a single recognized flavor, excluding names referring to confectionery, desserts, drinks and similar products.
Finally, the flagship measure of the Tobacco and Vapes Act will come into force on January 1, 2027: the generational tobacco ban. It will become illegal to sell tobacco products, herbal smoking products and cigarette papers to anyone born on or after January 1, 2009.
