Guidance

How to pay Vaping Products Duty

Find out the rates of Vaping Products Duty, how to work out the volume of vaping liquid you must account for, and when the duty becomes due.

From: HM Revenue & Customs Published 1 April 2026 Get emails about this page Print this page

Duty rates

Vaping Products Duty is charged at a single flat rate on vaping liquid. It applies whether or not the liquid contains nicotine.

The flat rate is £2.20 per 10ml of vaping liquid.

This is the same as 22 pence per 1ml (because £2.20 ÷ 10 = £0.22).

Examples (using the flat rate):

A 2ml pod: 2 × £0.22 = £0.44

A 10ml refill bottle: 10 × £0.22 = £2.20

Your liability will be rounded down to the nearest penny on each monthly return.

Volume rules and measurement

Duty is calculated on the volume of vaping liquid in the vaping product.

What volume you must use

When working out the volume, HMRC may require you to use information shown on:

• the retail packaging
• an invoice
• a delivery note (or a similar document)
• the actual measured volume If these pieces of information show different volumes, HMRC will use the greatest of the volumes.

For example, if your vaping product’s label states that it is 1ml in volume, but your invoice says 0.9ml. You will owe duty on 1ml of vaping liquid.

HMRC may make exceptions to this rule on a case-by-case basis, for example, where there is a clear error with one source.

You must be exact when calculating duty by volume for products:

• less than 1 litre, you must calculate to the nearest 0.1 millilitres
• 1 litre or more, you must calculate to the nearest 1 millilitre

How to measure and evidence your volumes

You should keep evidence that supports the volume you declare, including:

• measurement controls and checks (how you determine net liquid volume)
• calibration evidence for relevant tanks, meters, fillers, or measuring equipment
• records that allow you to reconcile labelled volume, invoiced volume and measured volume (and show why you used the figure you used) For consistency, you may choose to measure under standard conditions (for example at normal atmospheric pressure and 18–22°C).

Where we have to independently measure your product’s volume, we will do so following a method in line with the Vaping Products Duty and Vaping Duty Stamps: Force of Law Notice.

When duty is due (duty points)

Vaping Products Duty is payable when vaping products reach an excise duty point, often described as a release for consumption.

Domestic production (UK manufacture)

For vaping products manufactured in the UK, the duty becomes payable at the point of manufacture, unless the goods immediately enter duty suspension.

Warehousekeepers

The duty becomes due once the goods leave duty suspension.

Read Excise Notice 197 for more information about receiving goods into and remove goods from an excise warehouse.

Imports

If you import vaping products into the UK, you normally pay Vaping Products Duty through your customs declaration when the goods are released, unless the goods immediately enter duty suspension.

Where imported products enter duty suspension, duty becomes due when the products later leave duty suspension (the duty point).

When you need to pay

Payments are due by the 15th of every month. If the 15th falls on a non‑business day, pay on or before the business day immediately after that date.

How to make a payment of Vaping Products Duty

You need to make a payment using the Manage your Vaping Products Duty online service.

Find out how to Get access to the Vaping Products Duty online service.

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Published 1 April 2026

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