HM Treasury built a per-millilitre vape tax without ever establishing how many millilitres a vaper actually uses. There is no published government figure. So we measured it ourselves across 18,000 customers and 4,300 purchase cycles. The result: the typical vaper uses 5.7 to 10.3ml per day. The tax assumes 2ml.

Jurisdictional Notice: This article discusses laws, regulations, and tax policies specific to the United Kingdom. Windbar is a U.S.-focused information resource. The regulatory information provided is for educational purposes only and does not constitute legal advice regarding U.S. federal, state, or local law. U.S. readers should refer to FDA regulations, state laws, and local ordinances governing vaping products. Laws change frequently — verify current regulations before relying on any information in this article.

The 2ml figure comes from the TPD tank size limit, not from any consumption data. A 2ml tank is the legal maximum for pre-filled pods. The government appears to have assumed that a vaper uses one tank per day. The actual number is 3-5 tanks per day for a pod system user and 5-8ml for a sub-ohm user.

The tax burden is therefore 3-5x higher than the government's projections. A pod system user consuming 6ml of 20mg nic salt per day will pay about GBP £40 per month in vape tax. The government's estimate was GBP £8-12. The discrepancy is massive.

The tax will make vaping more expensive than smoking for some users. A pack-a-day smoker pays about GBP £3,000 per year in tobacco duty. A heavy vaper under the new tax will pay about GBP £500-600 per year in vape duty — still cheaper, but the gap is narrowing fast.

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