How to pay Vaping Products Duty

Vaping Products Duty is charged at a single flat rate on vaping liquid. It applies whether or not the liquid contains nicotine. 

The flat rate is £2.20 per 10ml of vaping liquid. 

This is the same as 22 pence per 1ml (because £2.20 ÷ 10 = £0.22). 

A 10ml refill bottle: 10 × £0.22 = £2.20 

Your liability will be rounded down to the nearest penny on each monthly return. 

Duty is calculated on the volume of vaping liquid in the vaping product. 

When working out the volume, HMRC may require you to use information shown on: 

If these pieces of information show different volumes, HMRC will use the greatest of the volumes. 

For example, if your vaping product’s label states that it is 1ml in volume, but your invoice says 0.9ml. You will owe duty on 1ml of vaping liquid.  

HMRC may make exceptions to this rule on a case-by-case basis, for example, where there is a clear error with one source. 

You must be exact when calculating duty by volume for products: 

How to measure and evidence your volumes 

You should keep evidence that supports the volume you declare, including: 

For consistency, you may choose to measure under standard conditions (for example at normal atmospheric pressure and 18–22°C). 

Where we have to independently measure your product’s volume, we will do so following a method in line with the Vaping Products Duty and Vaping Duty Stamps: Force of Law Notice.

Vaping Products Duty is payable when vaping products reach an excise duty point, often described as a release for consumption.