The vape duty is likely to influence vaping habits, with many vapers who are aware of the tax expected to stock up in the short term, while some may turn to alternative nicotine products over time, finds a new survey.
The finding comes from the E-Cigarette Direct 2026 Vape Duty Survey of 2,068 vapers, carried out days before the tax starts on Thursday (1 October).
Almost two-thirds of vapers are planning to stock up on e-liquid and prefilled pods to take advantage of the sell-through period, which lets retailers sell pre-duty stock until 31 March 2027.
The duty adds £2.64 to every 10ml of e-liquid, including VAT. That comes to almost £1,000 a year for someone who vapes 10ml a day. Of vapers planning to buy more, only 8% plan a single large order, with the majority planning to stock up steadily over time.
Few vapers plan to change the way they vape to soften the tax. Under 1% of e-liquid bottle users plan to switch to prefilled pods, and fewer than 4% of pod users plan to switch to bottles.
Nearly one in eight vapers expect to stop vaping. Of those, 22% say they're more likely to use other nicotine products, and 15% say they're more likely to smoke.
Asked what higher prices would make them more likely to do, 15% said buy illegal vapes, 11% try nicotine pouches, gum or patches, 10% smoke legal tobacco and 5% buy illegal tobacco. Respondents could choose more than one.
James Dunworth, Chairman at E-Cigarette Direct, said: "The vape duty is going to have a major impact on vaping habits. It's clear that among vapers who know about the tax, many are going to stock up in the short term, while in the longer term some will look to alternative forms of nicotine.
"It's key that retailers ensure that customers know about the tax and the sell-through period, as well as about the real dangers of illicit nicotine products, so that vapers can make informed choices going forward."