Prefilled Pod Vape Kits
Explore our curated range of Prefilled Pod Vape Kits at Vaping Heaven. Genuine UK vape supplies with free delivery over £14.99.
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Browse all categories →UK Excise Regulation
UK Vaping Products Duty (VPD)
From 1st October 2026, HM Revenue & Customs is introducing the nationwide Vaping Products Duty (VPD).
The new framework applies a flat excise duty of £2.20 per 10ml of vaping liquid, whether it contains nicotine or not. Because standard 20% VAT applies on top of the duty, the retail cost impact adds £2.64 per 10ml to duty-paid liquids.
2ml Prefilled Pod
+44p duty (~53p incl VAT)
Standard replacement pods
10ml E-Liquid Bottle
+£2.64 incl VAT
Freebase & nic salt bottles
50ml Shortfill
+£13.20 duty & VAT
50ml bottle volume
100ml Shortfill / Bulk
+£26.40 duty & VAT
100ml volume / 10-packs
Transition Period
Existing eligible stock can continue to be sold during the Government's transition period (sell-through of existing pre-October stock is permitted until 1 April).
We are working closely with our suppliers to ensure the smoothest possible transition. While pre-duty stock remains available, our prices will remain at current rates.