See exactly how the UK vape tax (1 Oct 2026) changes your costs and prices
| Item | Before | After | Change |
|---|---|---|---|
| VPD tax / pc | £0.00 | £0.44 | +£0.44 |
| Total cost / pc | £3.50 | £3.94 | +£0.44 (+12.6%) |
| 🏷️ Retail price (inc. VAT) | £5.88 | £6.62 | +£0.74 (+12.6%) |
| VAT / pc | £0.98 | £1.10 | +£0.12 |
| Your profit / pc | £1.40 | £1.58 | +£0.18 |
After 1 October, Lost Mary BM600 will cost you +£0.44 more per piece due to VPD. To keep your 40% mark-up, raise retail from £5.88 to £6.62 (+£0.74).
VPD (Vaping Products Duty) = £2.20 per 10ml (= £0.22/ml). Paid by the importer at customs, then passed down the supply chain via mark-ups. It is a sunk cost — cannot be reclaimed.
VAT (20%) is a flow-through tax. Each business reclaims VAT it paid and charges VAT on what it sells. Only the end consumer bears the full VAT.
This calculator assumes: VPD is fully passed through to your wholesale price. Actual increase may vary by supplier.