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The 2026 vape tax, in plain terms From 1 October 2026 the UK introduces a Vaping Products Duty of 22p per millilitre of e-liquid, plus VAT on top - roughly 26p per ml at the till

All this represents a major opportunity to build on the sectors core strengths and thus increase both loyalty among existing vapers and adoption among current smokers

Vapes contain nicotine to pull in new users just like cigarettes do, which is bad news for teens looking for a new, innocent fad to buy into

However, these positive trends are accompanied by warning signs

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