A typical vaper on 6mg pays 75% more duty than one on 18mg, while taking in 42% less nicotine
ST ANDREWS, 8 October 2026 – Vapers who have moved to lower nicotine strengths are paying the most under the UK's new Vaping Products Duty, according to an analysis of 25,906 orders from 1,366 customers of independent British vape company JAC Vapour.
Since 1 October, every 10ml of newly made or imported e-liquid has carried £2.20 in duty, whatever its nicotine strength. JAC Vapour set out to find what actually decides how much e-liquid someone gets through, and so how much duty they pay. Of everything it tested, only one thing made a difference: nicotine strength.
People on lower strengths do use more e-liquid. They just don't use enough more to keep their nicotine level. When strength halves from 12mg to 6mg, e-liquid use rises by about a third rather than doubling. So the people buying the most e-liquid are often taking in the least nicotine.
Key findings
- A typical 6mg vaper takes in 42% less nicotine a day than a typical 18mg vaper, but pays 75% more duty: £311 a year against £178, or about £373 against £213 once VAT on the duty is included
- Per milligram of nicotine, the 6mg vaper pays three times as much duty
- Among 34 customers who lowered their own strength, nicotine intake fell by a median of 44%
- PG:VG ratio and coil resistance made no difference to how much e-liquid people used, once strength was taken into account
HMRC's policy paper on the duty says it expects "the heaviest vapers to carry the largest burden" of the duty. A strength-based structure was proposed in 2024, but dropped after a Treasury consultation, partly over concerns that vapers on lower strengths would use more e-liquid "to satisfy their nicotine requirements". JAC Vapour's data suggests that does happen, but only partly. People who move down in strength vape a little more, then settle at a lower nicotine intake.
Craig Fulton, Head of Marketing & Operations at JAC Vapour, who led the study, said:
"The Government expects the heaviest vapers to carry the largest burden. Fair enough. But it's worth knowing who they are, because among our customers it's the people on the least nicotine. Nobody set out to do that. The concern that people would vape more on lower strengths was right about the direction. But it was treated as if people would keep their nicotine at the same level, and they don't. Halving strength meant about a third more e-liquid and roughly a third less nicotine."
The same paper says the duty should encourage heavy vapers to "reduce their consumption and eventually quit". For people on low strengths, the figures point the other way. On JAC Vapour's numbers, a typical 6mg vaper would pay around £80 a year less in duty at 12mg, and around £133 less at 18mg.
"Our view hasn't changed," said Fulton. "The right strength is the one that works for you, which is why we make every step from 20mg down to zero. We really hope the duty doesn't change that. For now, it means people who've settled on less nicotine pay more for it."
JAC Vapour will track strength changes across its customers now that the duty is in place, and publish what it finds. HMRC has said it will consider evaluating the duty "once sufficient data has been collected", with a particular focus on young people and non-smokers.
"Our findings are about the adults who are already paying it," said Fulton. "Here's some data to start with."
The full study, including its method and limitations, is published at jacvapour.com.
Notes to editors
Sources
- The study. Based on purchase records from 1,366 UK customers buying premixed refill e-liquid, across January to June 2025 and January to June 2026. Figures are medians, and duty figures exclude VAT unless stated. Full study: https://www.jacvapour.com/blogs/views-insights/what-affects-how-much-e-liquid-you-use
- Government sources. Government quotes are taken from HMRC's policy paper, Introduction of Vaping Products Duty from 1 October 2026 (https://www.gov.uk/government/publications/introduction-of-vaping-products-duty-from-1-october-2026/introduction-of-vaping-products-duty-from-1-october-2026), and HM Treasury's Vaping Products Duty: consultation response, October 2024 (https://assets.publishing.service.gov.uk/media/6756bef7f1e6b277c4f799fd/Vaping_Products_Duty_consultation_response.pdf).
About JAC Vapour
Founded in 2010 and based in St Andrews, JAC Vapour is a UK vape industry pioneer with a long-standing history in device engineering and premium, UK-made e-liquids. Known for its rigorous approach to product safety and regulatory compliance, JAC Vapour is a trusted supplier to high-security public sector institutions, including the NHS and the Scottish Prison Service.