From October 2026, the UK government will introduce a new vaping products duty, more commonly referred to as the vape tax. This duty will apply to all e liquids, whether they contain nicotine or not. For vapers who regularly buy 100ml shortfills, the question is how much more expensive these bottles will become and whether they will still offer good value compared to smaller bottles.
The confirmed vape tax rate
The government has set the duty at £2.20 per 10ml of e liquid. That works out at 22p per ml. Importantly, this applies to all liquids, including nicotine-free shortfills, nicotine shots, prefilled pods, and standard 10ml bottles. The tax is not based on nicotine strength at the point of sale but on the volume of liquid itself.
What this could mean for 100ml shortfills
A 100ml bottle contains ten lots of 10ml. At £2.20 per 10ml, the tax adds up to £22 per 100ml bottle. This is on top of the current retail price.
To put this into context:
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A shortfill that currently costs £10 will rise to at least £32 once the tax is applied.
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A bottle priced at £12.50 today will cost around £34.50 from 2026.
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Even budget brands offering 100ml bottles at £8.99 will see their prices rise to around £30.99.
This represents a huge jump in cost for vapers who rely on shortfills for affordability and convenience.
Will shortfills still be better value?
Even with the tax applied, shortfills will still provide more e liquid per pound compared to buying multiple 10ml bottles or nic salts, but the gap will narrow significantly.
For example:
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100ml shortfill (with tax): £32 for 10,000 puffs = 0.32p per puff.
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10ml standard bottles: £3 each, £30 for 100ml, plus £22 tax = £52 total.
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Nic salts (40ml for £10): With tax, the same 40ml will cost £18.80. To reach 100ml, you would spend £47.
This shows that even after the tax, shortfills remain cheaper, but the price difference is not as dramatic as it is today.
If you want to explore the current range of 100ml bottles before the tax takes effect, our 100ml vape juice collection offers excellent value across a wide variety of flavours.
Why the government is introducing the tax
The vape tax is part of a broader plan to discourage youth vaping and align vaping more closely with tobacco taxation. Disposables, which have now been banned in the UK, were one of the main targets of the legislation, but the duty has been extended to cover all e liquids. The aim is twofold: raise revenue for the government and reduce vaping uptake among young people by making products more expensive.
How vapers can prepare
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Budget for higher costs: From 2026, expect to pay more than triple the current price for 100ml bottles.
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Stock up before the change: Buying larger quantities before the duty starts will save money in the short term.
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Look for deals: Retailers may offer multi-buy discounts or bundle packs to soften the impact of the new duty.
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Consider reducing nicotine: Some vapers may take this as an opportunity to lower nicotine usage or move towards nicotine-free vaping, which still faces tax but may be cheaper in the long term.
Why shortfills are still the smart choice
Despite the looming tax, shortfills are still likely to remain the most practical option for regular vapers. They provide larger volumes, consistent flavour, and the ability to customise nicotine strength with nic shots. Even at £32 or more, they still beat the per ml price of 10ml bottles and nic salts, which will also rise sharply under the new system.
If you are unfamiliar with how shortfills work or how to add nicotine shots correctly, our 100ml shortfill guide provides clear instructions.
Final thoughts
The 2026 UK vape tax will transform the pricing of e liquids. With a rate of £2.20 per 10ml, a standard 100ml shortfill that currently costs £10 will jump to more than £30. While shortfills will still offer better value compared to smaller bottles, the savings will be smaller than they are today.
For now, 100ml shortfills remain the best-value way to vape, offering affordability, flavour variety, and nicotine flexibility. But from 2026, every vaper will need to budget more carefully and think about how to adapt to higher prices.
Check the legal backdrop alongside duty in Are 100ml Vape Juices Legal in the UK?. For a spend comparison after tax, revisit Is 100ml Vape Juice Cheaper Than Buying Smaller Bottles?