From 1 October 2026, the UK government is introducing a new Vaping Products Duty (VPD) - a flat-rate excise duty that will significantly increase the cost of all vaping liquids and related products.

Important: Any stock imported into the UK after 1 October 2026 will need to be fully tax-labelled and will carry the higher duty cost. This is exactly why securing non-tax-labelled stock now is critical - it allows you to sell at pre-tax prices for up to 6 months after the tax begins (until 31 March 2027).

At Blazed Wholesale, we supply high-quality nicotine vape liquids, devices, CBD vape liquids, and cartridges/pods to retailers and businesses across the UK. We strongly recommend stocking up on non-tax-labelled stock now to protect your margins and keep your pricing competitive through the transition period.

What is the New Vaping Products Duty?

• Rate: £2.20 per 10ml of vaping liquid (flat rate, regardless of nicotine strength or whether it contains nicotine or CBD).
• VAT: 20% will be added on top of the duty (£2.20 duty + £0.44 VAT = £2.64 per 10ml total added cost).
• Applies to: All nicotine e-liquids, nicotine-free liquids, CBD vape liquids, pre-filled pods, cartridges, and refill replacements.
• Does not apply to: Hardware devices, empty coils, or general accessories.

This tax directly affects our vaping liquid categories at Blazed Wholesale, including nicotine salts, freebase, shortfills, CBD vapes, and all pod/cartridge refill products.

Official Government Information: For full details on the legislation, visit the HMRC Vaping Products Duty guidance.

Key Dates & Sell-Through Rules

• 1 October 2026: The VPD comes into force. All new imports and newly manufactured vaping liquids must carry official tax stamps/labels.
• 1 October 2026 – 31 March 2027: You can legally sell through existing non-tax-labelled stock that was already in the UK before October 2026.
• From 1 April 2027: All vaping liquids sold in the UK must be tax-stamped. Unstamped stock can be seized by HMRC.

Price Impact Comparison Chart

Here’s a clear breakdown of the expected price changes based on typical market costs (illustrative retail averages - your wholesale costs at Blazed Wholesale will be lower, but the duty impact is the same):

Notes:

• Shortfills see the largest increases due to higher liquid volume.
• Pods and cartridges are also affected, though the per-unit rise is smaller.
• All figures are approximate and for illustration.