A new vape tax lands on 1 October 2026. If you vape, your costs will change. But they won’t change equally — and pod kit users are better placed than most. So let’s cut through the noise. Here’s what the tax is, how it works by format, and what it actually means for your wallet.
What is the Vaping Products Duty?
The Vaping Products Duty is a new UK tax on e-liquid. From 1 October 2026, it adds £2.20 for every 10ml of liquid — that’s 22p per ml — plus VAT. Crucially, it’s a flat rate. Whether your liquid is 3mg or 20mg, the duty is the same.
One detail matters more than any other, though. The tax applies to e-liquid and prefilled pods, but not to hardware. Your device, your battery, your coils — none of them are taxed. Hold on to that point, because it changes everything about the smart way to vape from October.
Will vaping get more expensive?
Let’s be straight about it: yes, a little, for everyone. Anyone who buys e-liquid will pay the new duty. So there’s no format that dodges the tax entirely. That said, the size of the increase depends heavily on what you buy — and that’s where it gets interesting.
How the tax hits each format
Because the duty is charged per millilitre, high-volume products take the biggest hit. Small-format products take a much gentler one. Here’s roughly how it breaks down.
| Format | Liquid taxed | Duty added | With VAT | What it means |
| 2ml prefilled pod | 2ml | ~44p | ~53p | A small, easy-to-absorb hit |
| 10ml refill bottle | 10ml | £2.20 | ~£2.64 | Modest and predictable |
| 100ml shortfill setup | ~120ml | ~£22.00 | ~£26.40 | The biggest hit by far |
A quick note on shortfills: a 100ml shortfill holds 100ml of liquid, and the 120ml bottle simply leaves room for mixing nicotine shotes. So the duty applies to that 100ml only. If you add nicotine shots, those are sold and taxed separately.
The pattern is clear. Buy liquid in bulk, and the duty stings. Buy it in small, pod-sized amounts, and it barely registers per fill. So the format you choose now genuinely shapes what you pay.
Why pod kit users come out ahead
Pod kits line up well against the new rules for three reasons.
Your hardware is never taxed
Remember that key point? The duty never touches devices or batteries. So a reusable pod kit suddenly looks even smarter. You buy the tech once, then you only ever pay duty on the liquid you actually use. With the Pyne Pod Universal Click battery, that reusable core lasts across pods and future launches — so you’re never re-buying taxed hardware.
You buy liquid in small amounts
Pods and refills mean no big upfront duty shock. A 2ml pod carries roughly 44p of duty. A 100ml shortfill can carry more than £26 in one go. So topping up as you go spreads the cost gently, rather than landing it all at once.
Pods take a smaller proportional hit
Shortfills built their appeal on cheap, high-volume liquid. The new duty targets exactly that. Prefilled pods, by contrast, absorb a far smaller share of the rise. In short, the maths quietly shifts in favour of pods.
How to get ahead of the October change
There’s no need to panic-buy. Still, it helps to plan. If you’re on disposables or bulk shortfills, switching to a pod kit now sets you up well for the new pricing. And by keeping a reusable battery, you make sure you only pay duty on the liquid you use — never on hardware you don’t need to replace.
The bottom line
The vape tax is coming, and everyone pays a little more. But pod kit users pay it the smart way: no tax on hardware, small-format liquid, and a battery you keep. So if you want to be ready for October, the Click range is a sensible place to start.
