VPDS014100 | Vaping Products Duty and Vaping Duty Stamps: introduction: Scope of Chargeability: Duty rate

The duty rate is expressed per 10 millilitres (ml) of vaping product, irrespective of whether it contains nicotine or not.

If the volume is more or less than 10ml, then the amount of duty will have to be apportioned accordingly. For example:

1ml = £0.22

The total liability is rounded down to the nearest penny in favour of the duty payer.