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Over the past few weeks, the news has been full of reports about the upcoming UK Vaping Products Duty coming into force on October 1st.
Where we stand
Thank you for shopping with Phoenix
We know that price increases are never welcome news, especially when household budgets are already stretched. Whether you order with us online or visit our high street stores, we never take your custom for granted, and we would rather tell you plainly how this works than leave you to read it in a headline.
WHAT IS CHANGING
- A new excise duty of 22p per ml on all e-liquids, nicotine and nicotine- free alike.
- The rate is calculated purely on the actual volume of liquid in the bottle.
- Duty is added on top of the bottle price, and VAT applies to that duty too.
WHAT IS NOT CHANGING
- Our current batches stay at their current regular prices until they sell through.
- The website stays open as normal, and so do our local stores.
- Nobody is asked to pay more today than they did yesterday.
Where we stand
22p per ml on all liquids, so the bottle format decides the impact
The new excise duty applies across the board to all e-liquids. Because the rate is calculated purely on the actual volume of liquid, the same 22p per ml lands very differently on a 10ml bottle than it does on a 120ml shortfill.
10ml of liquid
10ml bottle
+£2.20
duty added, plus VAT
10ml of liquid charged at 22p per ml
Ready-to-vape bottles take the smallest hit: 22p multiplied by 10ml.
50ml of liquid
60ml shortfill
+£11.00
duty added, plus VAT
50ml of liquid charged at 22p per ml
The 10ml of air you squeeze out of a 60ml bottle is not charged (only the liquid is).
100ml of liquid
120ml shortfill
+£22.00
duty added, plus VAT
100ml of liquid charged at 22p per ml
Larger formats carry the most duty, which is why bigger bottles feel the change most.
Shortfill bottles are charged on the liquid they contain, not the size of the bottle: a 60ml shortfill holds 50ml of liquid, and a 120ml shortfill holds 100ml.
How our inventory works
Existing stock is still tax-free: here is how it works out
While the legislation takes effect on October 1st, existing stock manufactured prior to that date remains entirely tax-free. Because of our standard manufacturing cycles, we hold a significant quantity of pre-tax stock across our central warehouse and within our store network. Here is how that plays out.
1 OCTOBER 2026
1. The duty comes into force
UK Vaping Products Duty applies to all e-liquids at 22p per ml – nicotine-containing and nicotine-free alike. Stock manufactured before this date is untouched.
FROM 1 OCTOBER
2. Existing stock stays at current Price
We hold a significant quantity of pre-tax stock across our central warehouse and our store network. Those batches keep selling at our current regular prices for as long as they last.
AS BATCHES SELL THROUGH
3. The change arrives flavour by flavour
A product only carries the new duty once its current batch sells through and we re-manufacture it under the new duty stamps system. So the transition happens size by size, flavour by flavour.
1 APRIL 2027
4. Every bottle must carry a duty Stamp
UK regulations specify that by this date, every bottle of e-liquid sold legally anywhere in the UK must bear a duty stamp: the absolute end of all unstamped stock across the market.
IN SHORT
Our existing inventory remains at current pricing until those batches are finished and re- manufactured.
A product will only carry the new duty once that current batch sells through and we are required to re-manufacture it under the new duty stamps system.
Review our current ranges online
If you would like to review our current ranges, they are available on the website as normal (same products, same prices, while the current batches last).
Drop into a local store
Or drop into any of our local stores if you prefer to speak with the team in person. We will happily talk you through what is in stock and what is coming next.
Thank you again for being part of Phoenix.
Best regards,
The Phoenix Online Team