Vape Tax October 2026: Where Nicotine Pouches Stand

The Vaping Products Duty comes into force on 1 October 2026. It applies to vaping liquid by volume at a flat rate of £2.20 per 10ml plus VAT, regardless of nicotine strength and including nicotine-free liquid. Nicotine pouches contain no e-liquid, so they fall outside the duty entirely.

That is the whole of the answer, but there is a fair amount of confusion about what is covered and what is not, so this page sets out the detail: what the duty applies to, the dates that matter, and where pouches sit.

Key takeaways

• The Vaping Products Duty takes effect on 1 October 2026
• It is charged at £2.20 per 10ml of vaping liquid, plus VAT
• It applies by volume of liquid, not by nicotine strength
• Nicotine-free e-liquid is included — 0mg is not exempt
• Hardware, coils, empty pods and batteries are not covered
• Nicotine pouches contain no vaping liquid and fall outside the duty
• A separate change on 29 October 2026 brings an age of sale of 18 to all nicotine products

What is the Vaping Products Duty?

The Vaping Products Duty, usually shortened to VPD, is a new excise duty legislated in the Finance Act 2026. It is charged on vaping liquid by volume rather than by nicotine content.

The headline rate is £2.20 per 10ml. With VAT applied on top, the real-world figure commonly quoted is around £2.64 per 10ml.

It applies across the whole legal supply chain, and manufacturers and importers have been registering with HMRC since April 2026 in preparation.

What is covered, and what is not?

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The point that surprises most people is that nicotine-free liquid is included. HMRC's position is that any substance intended for vaping falls within scope regardless of whether it contains nicotine, so a 0mg shortfill pays the same per-millilitre rate as a 20mg nicotine salt.

Why do nicotine pouches fall outside it?

Because the duty is charged on vaping liquid, and a nicotine pouch contains none.

A pouch is a small permeable bag holding nicotine, plant fibre, a pH adjuster, flavouring and sweetener. There is no liquid, no device, no aerosol and nothing to vaporise. Pouches are classified separately from vaping products and are not within the scope of VPD. Our guide to what is inside a nicotine pouch sets out the composition.

This is a description of how the duty is drafted rather than a permanent exemption. The Government has powers under the Tobacco and Vapes Act to make further regulations affecting nicotine products, and any future change would need its own legislation and commencement date.

The dates that matter

Two separate things are happening in October and they are easy to confuse. The duty on 1 October is a tax measure and does not apply to pouches. The age of sale change on 29 October is a public health measure and does apply to pouches. Our guide to what changes for UK buyers on 29 October covers the second one.

Does anything change for nicotine pouch buyers?

Not on 1 October. Pouches are outside the duty, so nothing about how they are taxed changes on that date.

On 29 October, an age of sale of 18 becomes law for all consumer nicotine products including pouches. For anyone already buying from a retailer that verifies age, the practical experience is unchanged — the check becomes a legal requirement rather than a voluntary standard. CLEW sells only to adults aged 18 and over and applies age checks as part of the purchasing process, as set out on our age verification page.

What about the wider regulatory picture?

Beyond the duty, a public consultation on further vaping measures — covering areas such as packaging, brand imagery and retail display — ran during 2026. Separately, the Tobacco and Vapes Act contains powers over flavours, packaging, display and nicotine content for nicotine products generally.

Those powers are not in force. Each would require its own regulations and consultation before applying, and none has been made. It is worth being precise about the distinction, because a good deal of coverage treats possible future measures as though they were already law. Our nicotine pouch myths article addresses several of the more persistent misreadings, and our legal guide sets out the current position in full.

If you are moving between formats

Strength figures do not convert directly between vaping and pouches. A vape labelled 20mg means 20mg per millilitre of liquid; a pouch labelled 20mg contains 20mg in that single pouch. They are measuring different things.

Our guide to picking your first strength when coming from vaping explains why, and our vape alternatives guide sets out the six formats available to adults in the UK.

CLEW nicotine pouches are available in eight flavours and four strengths for adults aged 18 and over. View the range.

Nicotine is highly addictive. CLEW Pouches UK products are intended for adult users (18+) only. They are not suitable for non-smokers, those under 18, pregnant or breastfeeding women, or anyone with a medical condition that could be affected by nicotine. Do not chew or swallow the pouch. If in doubt, please consult a healthcare professional.