UK vaping regulations and new tax to take effect October 1

New regulations in the United Kingdom regarding vaping products will come into effect on October 1. Under the new rules, it will be illegal to mix vape liquids at home using non-duty paid ingredients unless the mixing occurs at an HMRC-approved premises. This applies even if the liquids are not intended for commercial sale.

Mixing shop-bought shortfills with nicotine shots remains legal, provided both components have already had duty paid. The new Vaping Products Duty adds £2.20 to every 10ml of vape liquid, regardless of nicotine content. Including VAT, the minimum additional cost is estimated at approximately £2.64 per 10ml bottle.

Retailers have until March 31, 2027, to sell existing stock, though availability may fluctuate. HMRC has announced plans for over 30,000 interventions during 2026-27 to combat tax fraud and the sale of illicit tobacco and vapes.