From 1 October 2026, HMRC will introduce new UK excise tax — the Vaping Products Duty — that will affect the price of e-cigarettes, vapes and e-liquids sold in the UK.  This will eventually include SMOKO.

Since we started in 2012, we have never increased the prices of our products.  Through Brexit, Covid, Global Energy Crises, multiple wars, El Nino, and 7 different UK Prime Ministers.  But there is an increase that is being forced upon us and the entire E-Cigarette and Vape industry by HMRC.

We have been working hard to keep the impact on our customers at a minimum.  But there will be changes to our Weekly Deals and Discounts and restrictions on using SMOKO Points. 

At the moment, we can continue to sell any products that we have manufactured before the October 1st date.  This means we hope to be able to keep the same price levels for the next 3 to 5 months depending on the product.  However, once we sell through this pre-tax product, we will have to include the new Vaping Products Duty on our prices.

Again, this is not our decision, but it is being imposed by the UK Government and HMRC, despite the fact that 35% of cigarettes smoked in the UK are illegal and have not been properly taxed OR that SMOKO has prevented over 850M+ cigarettes from being smoked, leading the improved health of our customers and less strain on the NHS.

Why Is This Happening?

The Government says the duty is designed to:

• Crack down on illegal and unapproved vape products and dodgy retailers who sell to kids
• Reduce underage vaping
• Bring vaping in line with how other regulated products are taxed
• Raise revenue for public spending

Vaping remains significantly less harmful than smoking — but regulation in the category continues to evolve, and this is part of that.

We have spent the last 6 months preparing for this.  It was a long and arduous 10-week process to get approved by HMRC as an Approved Vape Manufacturer.   

What Is the Vaping Products Duty?

It's a new tax on any e-liquid designed to be vaporised — with or without nicotine. It applies to our:

• E-Cigarette Refills
• VAPE POD Refills
• VAPE MAX Refills
• E-liquids

It does not apply to starter kits, batteries, accessories, Nicotine Gum or Nicotine Pouches — these remain subject to standard VAT only.

How Much Is It?

• £2.20 per 10ml of vaping liquid (22p per ml), regardless of nicotine strength
• Plus standard 20% VAT on top

This means the Vaping Product Duty for our products will be

• E-Cigarette Refills = £1.19 per pack including VAT
• VAPE POD Refills = £1.46 per pack including VAT
• VAPE MAX Refills = £0.97 per pack including VAT
• E-liquids = £2.64 per 10ml bottle including VAT

Please note - these extra costs are not going into our pockets!  These costs are going directly to HMRC’s coffers each and every month. 

When Does It Start?

Technically it starts October 1st 2026. From this date, the Vaping Product Duty will be added as a separate fee at checkout into the price you see on smoko.com.  Duty-paid products will also carry official stamps over time, confirming the correct tax has been paid. 

As we mentioned, we will be able to sell through our current stock levels manufactured before October 1st.  We hope to be able to maintain our priced for 4 to 6 months.  These products will not have duty stamps affixed. 

But once we sell our pre-duty product, the newly manufactured products will have the Duty Stamps and affixed and the duty will be added on to our prices.

Should You Stock Up Now?

Buying ahead of October is a personal choice. If you're considering it, keep in mind:

• E-Cigarettes and Vape Refills have a shelf life and should be stored correctly
• Only buy what you'll realistically get through before it expires

We're Here to Help

SMOKO remains committed to supporting adult vapers across the UK with clear information, fair pricing, and compliant products. If you have questions about how the new duty affects your order, get in touch with our support team.

This page reflects the UK Government's published Vaping Products Duty as confirmed for 1 October 2026. Figures are correct at time of writing and may be subject to change ahead of implementation.