October 2026 is just around the corner and with it comes the introduction of the vape tax, a financial storm for the vaping industry and its users. Dubbed the second most monumental event in vaping since the Tobacco Products Directive of 2017, this new law will reshape pricing, products and buying habits.
Get the kettle on and make sure you are sitting down...
What Vapes Are Being Taxed?
The Labour government will be introducing a “flat rate duty on all vaping liquid” and a tax of £2.20 per 10ml of e-liquid will be introduced, from October 1st 2026.
This tax, however, is also subject to VAT. This means it’s not a £2.20 rise, but in fact a £2.64 rise on a 10ml
e-liquid – as an extra 20% VAT will be added onto it.
This is a blow to vapers across the UK and as this tax is “per 10ml”, products like shortfills will become incredibly expensive. For example, a standard 100ml shortfill will have an extra £26.40 of tax added onto its cost. Don’t forget to account for the cost of a nic shot or two either!
Why this matters for everyday vapers?
Prices will rise across the board. Many will shift buying habits, some will reduce usage and others will look for formats that stretch budgets further such as DIY.
Expect a stronger focus on value ranges and larger bottles where possible. Expect more attention on how to mix efficiently and store well, so nothing is wasted.
Is there an alternative to the Tax?
Break it down - Depending on your nicotine Strength, 70-96% of Ingredients used within an E-Liquid, are commonly available and have a multitude of uses across many industries and practices.
How can they tax a Food Flavourings or PG/VG unless of course they are being sold by a business who also sells Vaping products. But... if you are NOT selling anything containing Nicotine or anything directed towards the industry, then how can Tax be applied to a food flavouring/ingredient?!
What you can do now to prepare?
Based on the above, flavours and base ingredients, are NOT going to be a problem, so there is no need to stock up on these types of products. The one product type that 100% is going to be taxed, anything Nicotine containing. For example, Nicotine Shots.
So we would encourage EVERYONE & ANYONE to start putting away Nicotine Shots or if you have access 72mg/ml nicotine, this will become a controlled product, it will be worth its weight in gold!
Whether you are a standard short-fill Vaper, or a DIY mixer, do what you can NOW, to start building a stock pile of Nicotine in any capacity.
What is our plan of action?
This time next year, you will not find any nicotine containing products on our store. Neither will you find any pods, devices or anything VAPE related.
We are separating out completely and operating outside of the Taxation within the Food & Beverage industry.
What we will be offering is an abundance of PG based food flavourings, PG/VG, bottles, mixing equipment.
But we will need your help....
We will be reliant on YOU telling others how things work, what you need to do etc, we will have no direction of Vaping on our NEW store. Neither will we be able to target this through search engines, we are reliant on giving you clear, concise information now while we can.
We will still be The Alchemists Cupboard, but some things as you know it, may just change slightly, for example, brands known as vaping brands, will be reformatted into new flavour collections, flavours and recipes will NOT change, they may just appear different.
But we will keep you fully in the loop and offer plenty of time for the transition.
What are we doing, to help you now?
Firstly, we are being as open and transparent as we can be, as if we weren't, our business model for flavours, will not work under the restrictions we will face, post tax.
We have looked very closely in and around the German taxation model, specifically the sale trends before the taxation came into effect. and how things worked after.
The biggest help to consumers in Germany prior to taxation, was the ability to stock up heavily on Nicotine Shots. This enabled them to post taxation, find flavours and VG/PG to enable them to mix a liquid they could then vape, with the addition of there pre-tax bought nicotine shots. Something many vapers are still doing today, over 3 years later. So the method works!
Our advice at this stage, is simply add some nicotine shots to every order where or when you can. Take advantage of offers before they get restricted.
Or apply for B2B status for 72mg if you are legible too that is, and fill your freezers.
If we can help in any way please do not hesitate in contacting us. You have kept us in business for 13 years, the very least we can do is help anyone who needs assistance with mixing, the concept, or even ways to reduce your nicotine usage.
We have an abundance on helpful information on store NOW, that won't be there next year, DIY tutorials, Calculators, Recipes, etc.
Our advice to anyone who's not mixed before, study it now before it is to late and an extra £2.64 gets added to every 10ml you buy/use.
For anyone who has go this far, you are our target audience and the people we directly wish to help.
So we have reduced ALL Nicotine Shots (Freebase & Salts) Down to just £1 this weekend. So here is your first chance to get some put away and lay the foundations for your stock pile. Offer ends 10/11/25
The Alchemist
