25/06/2025

The vaping industry in the UK is about to go through what is quite possibly its biggest change since the TPD… maybe even bigger than that.

Last year, the new Labour government announced that there would be a £2.20 tax per 10ml on all e liquid, pre-made and DIY, that would come into effect in October of 2026. This was a slight change to the plans proposed by the previous Conservative government who planned a ratcheted tax charging varying amounts depending on the nicotine content of the e liquid.

There has also been legislation that would allow the government to introduce bans on certain vape flavours or flavour profiles.

The argument for this is that introducing higher prices will discourage young people and non-smokers to take up a nicotine habit. However, there is already a law that restricts sales of vape products to over 18s (although it’s clearly not being implemented correctly), and the argument is contrary to the MHRAs assertion that vaping is at least 95% safer than smoking, so much so that the NHS is planning to prescribe vape products to smokers looking to quit.

In other European countries that have introduced a similar tax, Longfills have become the go-to e liquid solution, and it’s pretty obvious to understand why… Here is a quick cost calculation to show how much would be saved:

10ml Nic Salt

Cost Now: £3.99

Tax: £2.20

Total: £6.19

60ml Shortfill

Cost Now: £9.99 (including a nicotine shot)

Tax: £13.20

Total: £23.19

60ml Longfill

Cost Now: £6.99 (including a nicotine shot)

Tax: £6.60

Total: £13.59

As you can see, the savings are significant.

But what about PG and VG you ask? Well, although all of the specific details have yet to be announced, it’s highly likely that you will be charged the tax on PG and VG if you buy them from a dedicated vaping store. However, these diluents are widely used in products such as cosmetics, medication and even food, so it will be very difficult to apply the tax based on intended use. Even high street stores such as Boots stock VG.

And the disposable vapes ban…

As of the 1st of June 2025, all single use (disposable) vapes were banned in the UK. Although we as a company did not fully support the ban, we understand that disposable vapes are both terrible for the environment and do not offer value for money.

One of the attractions of disposables was the intense flavour. When they first entered the market, refillable vape devices and e liquids just did not match up in that department. However, that has since changed. Many Longfills, such as Big Salts, Chubby, Crystalize and others, now offer the same flavour intensity, and vape kits like the Oxva NeXlim offer a vape experience that surpasses disposables in pretty much every way.

What does the future hold?

At this point, it’s difficult to know for sure how vaping will look in 18 months time, but it’s safe to assume that it will be very different. Restrictions on flavours and packaging are still very much up in the air, but tax rises are something everyone will have to get used to.

We may have to take practical steps such as reducing the amount of liquid in a standard Longfill, and DIY Kits may have to be separated into their component parts, but we’re confident that ELFC will continue to thrive going forward, and the tax will likely encourage more vapers to make their own e liquid.

We will keep up to date with new details regarding vaping regulations and inform our customers of any important information.

In the meantime, nothing will change until October 2026, and the Government announced in May that companies will have until April 2027 to sell on any stock that is not tax stamped.

If you have any questions about the vape tax, disposables ban or Longfill e liquid, please get in touch.