Significant changes are due to come into place that will affect vapers following the introduction of a new vape tax announced in Chancellor Rachel Reeve’s Budget. Starting October 2026, e-cigarette users will pay an additional £2.20 per 10ml of vape liquid.
But what does this mean for vapers, especially those in low-income areas striving to quit smoking?
How much does the average vaper spend?
Our figure shows that the average user spends around £648 a year on vaping. Once the tax comes into effect in October 2026, this cost will increase to £912 a year - up by over 40%. While switching to vaping could see you spending up to three times less per year than smoking, the tax increase is likely to affect how much you budget for vaping.
But who is going to be most affected by the increase? To find out, we’ve compared average salary data from across the UK against the proposed new costs to see which towns and cities will be most out of pocket when the change takes place in 2026.
E-cigarette users living in the Lancashire districts of Pendle and Blackburn will be most impacted by the tax hike. Vapers in Pendle can expect to shell out 3.15% of their £28,945 salary compared to the UK average of 2.44%. Blackburn, which was named the UK’s vape shop capital earlier this year, will also be most affected as vapers will pay 3.13% more out of their salary towards vaping.
Boston, Leicester and Nottingham will also feel the pinch following the government’s “flat rate duty”. As some of the regions of the UK with the lowest average income, critics warn that the tax will penalise those looking to give up smoking which remains around three times more expensive than vaping alternatives.
The UK towns and cities most affected by vaping tax rise
| Rank | Location | (£) Average salary | 2024 - % of salary spent on vaping (£648 annually) | 2026 - % of salary spent on vaping (£912 annually) |
|---|---|---|---|---|
| 1 | Pendle | 28,945 | 2.24% | 3.15% |
| 2 | Blackburn with Darwen UA | 29,153 | 2.22% | 3.13% |
| 3 | Boston | 29,503 | 2.20% | 3.09% |
| 4 | Leicester UA | 29,839 | 2.17% | 3.06% |
| 5 | Nottingham UA | 29,983 | 2.16% | 3.04% |
| 6 | Denbighshire / Sir Ddinbych | 30,112 | 2.15% | 3.03% |
| 7 | Gwynedd / Gwynedd | 30,431 | 2.13% | 3.00% |
| 8 | Stoke-on-Trent UA | 30,520 | 2.12% | 2.99% |
| 9 | Kingston upon Hull UA | 30,586 | 2.12% | 2.98% |
| 10 | Redcar and Cleveland UA | 30,595 | 2.12% | 2.98% |
Areas most affected by vaping tax increase in Scotland
Those living in Angus will be most affected across Scotland, followed closely by Dundee City and Argyll and Bute.
| Rank | Location | (£) Average salary | 2024 - % of salary spent on vaping (£648 annually) | 2026 - % of salary spent on vaping (£912 annually) |
|---|---|---|---|---|
| 1 | Angus | 32,953 | 1.97% | 2.77% |
| 2 | Dundee City | 34,000 | 1.91% | 2.68% |
| 3 | Argyll and Bute | 34,307 | 1.89% | 2.66% |
| 4 | Moray | 34,849 | 1.86% | 2.62% |
| 5 | Inverclyde | 35,581 | 1.82% | 2.56% |
| 6 | Scottish Borders | 35,732 | 1.81% | 2.55% |
| 7 | Glasgow City | 36,100 | 1.80% | 2.53% |
| 8 | Fife | 37,472 | 1.73% | 2.43% |
| 9 | Renfrewshire | 37,883 | 1.71% | 2.41% |
| 10 | North Ayrshire | 37,900 | 1.71% | 2.41% |
Areas most affected by vaping tax increase in Wales
Residents in Denbighshire and Gwynedd will not only be the most affected in Wales but in the UK, coming in as the sixth and seventh most impacted, respectively.
| Rank | Location | (£) Average salary | 2024 - % of salary spent on vaping (£648 annually) | 2026 - % of salary spent on vaping (£912 annually) |
|---|---|---|---|---|
| 1 | Denbighshire / Sir Ddinbych | 30,112 | 2.15% | 3.03% |
| 2 | Gwynedd / Gwynedd | 30,431 | 2.13% | 3.00% |
| 3 | Caerphilly / Caerffili | 31,923 | 2.03% | 2.86% |
| 4 | Merthyr Tydfil / Merthyr Tudful | 32,470 | 2.00% | 2.81% |
| 5 | Rhondda Cynon Taf / Rhondda Cynon Taf | 33,275 | 1.95% | 2.74% |
| 6 | Torfaen / Torfaen | 33,312 | 1.95% | 2.74% |
| 7 | Pembrokeshire / Sir Benfro | 33,401 | 1.94% | 2.73% |
| 8 | Wrexham / Wrecsam | 33,491 | 1.93% | 2.72% |
| 9 | Bridgend / Pen-y-bont ar Ogwr | 34,220 | 1.89% | 2.67% |
| 10 | Swansea / Abertawe | 34,682 | 1.87% | 2.63% |
Methodology
Median salary data taken from ONS. Average cost of vaping per year based on current and proposed costs of Vape Starter Kit, coils and e-liquid.
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