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.
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.
20mg ELF Bar ELFA Pod Kit
£5.75
Experience the ultimate in disposable alternatives with the 20mg ELF Bar ELFA Pod Kit. Powered by a reliable 500mAh integrated battery, this sleek device uses pre-filled 2ml pods containing 20mg nicotine salt e-liquid, delivering up to 600 satisfying puffs. Each pod features Elf Bar's advanced QUAQ mesh coil technology for consistently rich flavour and smooth vapour production. Fully TPD compliant and inhale-activated.
<span data-mce-fragment="1">Designed to avoid wastage of batteries and as a more sustainable and economical way to vape, the Elf Bar ELFA Kit brings compact design and durability for prolonged and immersive vaping experiences.</span><br data-mce-fragment="1" /><br data-mce-fragment="1" /><span data-mce-fragment="1">Instead of the common way of disposable vaping that once depleted you throw it away, the ELFA uses a selection of flavoured prefilled pods that you can place on top of the device and puff away with the chosen flavour you've picked. The mesh coil also helps to bring the high authentic tastes and rich vapour of the flavoured pod as well to adds innovation to the vaping experience. Once the pod is depleted, it is quite simple to replace it with another prefilled pod with the same or different choice of flavour to go with the ELFA kit.</span><br data-mce-fragment="1" /><br data-mce-fragment="1" /><span data-mce-fragment="1">The ELFA is available in six striking colours that go with it's lightweight, compact design for on-the-go vaping.</span><br data-mce-fragment="1" /><br data-mce-fragment="1" /><strong data-mce-fragment="1">Specifications:</strong><br data-mce-fragment="1" /><span data-mce-fragment="1">- Size: 108 x 16mm</span><br data-mce-fragment="1" /><span data-mce-fragment="1">- Puffs: Up to 600</span><br data-mce-fragment="1" /><span data-mce-fragment="1">- Battery: 500mAh (Built-In)</span><br data-mce-fragment="1" /><span data-mce-fragment="1">- Pod Capacity: 2ml</span><br data-mce-fragment="1" /><span data-mce-fragment="1">- 20mg Nicotine Salt E-liquid</span><br data-mce-fragment="1" /><span data-mce-fragment="1">- 50VG/50PG</span><br data-mce-fragment="1" /><span data-mce-fragment="1">- Type-C Charging</span><br data-mce-fragment="1" /><span data-mce-fragment="1">- Inhale Activated</span><br data-mce-fragment="1" /><span data-mce-fragment="1">- Integrated Mesh Coil</span><br data-mce-fragment="1" /><span data-mce-fragment="1">- Suitable for MTL Vaping</span><br data-mce-fragment="1" /><br data-mce-fragment="1" /><strong data-mce-fragment="1">Box Comes With:</strong><br data-mce-fragment="1" /><span data-mce-fragment="1">- 1 x Elf Bar ELFA Device</span><br data-mce-fragment="1" /><span data-mce-fragment="1">- 1 x Elf Bar ELFA Flavoured Prefilled Pod (2ml)</span><br data-mce-fragment="1" /><span data-mce-fragment="1">- 1 x User Manual</span>