Free Tool & Guide
Nic shots and the vape tax: how many to add, and what they cost in 2026
A nic shot is a 10 ml bottle of nicotine base that you add to a shortfill to give it strength. It is the simplest way to control your own nicotine level. It is also caught by the 2026 vape tax: from 1 October 2026 every 10 ml nic shot carries the same 22p per ml duty plus VAT as any other liquid, which is 26.4p per 10 ml, or £2.64 a shot. Use the calculator to work out how many shots you need and the strength you will get, then see exactly what the tax adds.
Nic shot calculator
Two ways to use it: enter your shots to find the strength, or pick a strength to find the shots. It works for any shortfill size.
A nic shot is 10 ml of nicotine base. Adding shots fills the empty space in a shortfill bottle. Example: a 50 ml shortfill plus one 18 mg shot makes 60 ml at 3 mg/ml.
What a nic shot is, and the UK rules
A nic shot is a 10 ml bottle of flavourless nicotine, suspended in PG, VG or a 50/50 mix. In the UK they are almost always 18 mg or 20 mg, and by law they cannot be stronger than 20 mg or larger than 10 ml, because the rules cap nicotine e-liquid at 20 mg per ml and 10 ml per bottle. That is exactly why shortfills and shots exist: a large bottle of 0 mg liquid, topped up with small legal shots, lets you buy in volume and still set your own strength. Most shots are 50/50 PG/VG, which nudges a High-VG Shortfill very slightly toward PG, not enough to notice in a normal build.
How many nic shots for each shortfill
Shortfills are deliberately under-filled to leave room for your nic shots. As a rule of thumb, one 10 ml shot per 50 ml of empty space, which lands most builds at about 3 mg/ml with an 18 mg shot.
For any other size or strength, the calculator above gives you the exact figure. Shop nic shots and shortfill e-liquids.
How the vape tax hits nic shots
The duty is charged on liquid volume, not on nicotine. A 10 ml nic shot is 10 ml of liquid, so it carries the full 22p per ml plus VAT, exactly like a 10 ml bottle of juice. That is £2.64 added to every shot from 1 October 2026, whatever the strength.
What the tax adds to a single nic shot
A 10 ml nic shot is taxable liquid, so it carries the full duty plus VAT.
Because a shortfill needs a shot for every 50 ml, the tax stacks up across a build. The shortfill is taxed on its own ml, and so is each shot you add. Here is what the duty comes to on the common builds.
The duty on a finished shortfill build
Duty plus VAT on the shortfill and its nic shots, from 1 October 2026.
The shortfill and every nic shot are taxed on their ml. Source: HMRC.
None of these are the shelf price, only the tax. For the full picture of what is changing and when, read our UK Vape Tax 2026 guide.
Planning your nic shots before 1 October 2026
Stock made before 1 October 2026 can be sold without the new duty until 31 March 2027, so there is a window to buy at current prices. One thing to keep in mind with nic shots: nicotine has a shorter shelf life than plain base, and it darkens and weakens over time. So buy nic shots to a sensible level you will actually get through, rather than stockpiling years ahead. Shortfills and unflavoured base keep much longer, so those are the ones to buy deeper on.
Is a shortfill and shot still cheaper than premixed?
Yes. Every format now carries the same duty per ml, so the winner is whatever costs least before tax, and a shortfill plus a nic shot is cheaper per ml than a ready-made nic salt. If you want the very lowest cost per ml, longfills and DIY go one step further. See our longfill range for the cheapest route once the tax lands.
Nic shot FAQs
Related guides
See also our UK Vape Tax 2026 guide and our longfill range for the cheapest way to vape after the tax.
Duty facts confirmed from HMRC guidance: Introduction of Vaping Products Duty from 1 October 2026. Nicotine is poisonous and should be handled and stored safely. This page is general information, not tax or medical advice.