Vaping Products Duty officially started in the UK on 1 October 2026. At Vape Shop Birmingham, we want to explain what this means for our customers, our existing liquid stock and our multibuy offers.
We have planned ahead to help our customers continue to benefit from lower prices for as long as possible. As our pre-duty liquid stock sells through, it will be replaced with duty-paid stock.
The new duty applies to vaping liquid manufactured in or imported into the UK from 1 October 2026. This includes nicotine salts, other bottled e-liquids, shortfills, nicotine shots and liquid in prefilled pods. Both nicotine-containing and nicotine-free vaping liquids are covered. You can read the official HMRC announcement for more information.
Eligible pre-duty stock produced or imported before that date can still be sold during the transition period, which ends on 31 March 2027.
Based on current demand, we have enough pre-duty stock to serve our existing customers until the end of March 2027.
However, demand may increase. As other retailers run out of their pre-duty stock, we expect more customers to turn to Vape Shop Birmingham to find liquids that do not yet include the new duty.
That additional demand could make our stock sell through sooner. Availability will also depend on the product, flavour and nicotine strength, so our overall stock forecast depends on how demand develops.
Our current liquid multibuy offer is 4 for £10. When our remaining pre-duty stock reaches 50% of our current stock level, this offer will change to 3 for £10.
| Stock stage | Liquid multibuy offer |
|---|---|
| Current offer | 4 for £10 |
| When 50% of our current pre-duty stock remains | 3 for £10 |
The purpose of this change is to help our customers continue to benefit from lower prices for as long as possible before we move to duty-paid stock.
By managing our remaining stock carefully, we aim to make those lower prices available for longer as demand changes.
The 50% threshold is our stock and pricing policy. It is separate from the legal start date of the duty.
This offer change could happen well before April 2027 if demand increases and we reach that stock level sooner.
Vaping Products Duty applies to the liquid itself. Vape devices, tanks, coils, replacement glass and empty pods do not carry this duty.
For prefilled pods or kits supplied with liquid, the liquid content is within the scope of the duty. The hardware itself remains outside it, as explained in HMRC's guidance on hardware and liquid.
From 1 April 2027, vaping liquids sold in the UK must carry a valid vaping duty stamp. The transition period for selling eligible unstamped pre-duty stock will have ended.
This deadline does not guarantee that pre-duty stock or the current multibuy offer will last until April. Our stock levels and customer demand will determine when individual products move to duty-paid replacements and when the multibuy changes. You can read HMRC's transition guidance for the official dates.
Our aim is to keep our customers informed and help them benefit from our existing stock for as long as possible. Please check the current offers and product availability at Vape Shop Birmingham when placing your order.
