Shortfill vs 10ml e-liquid: which should you buy after the vape tax?
Only got a minute?
- A 10ml bottle is ready to vape and goes up to 20mg. It’s the right format for pod kits, nic salts and anyone who wants a strong hit.
- A shortfill is a 50ml or 100ml bottle of nicotine-free liquid that you top up with a nic shot. It suits sub-ohm kits, heavier users and 3mg to 6mg strengths.
- Per ml, shortfills are still cheaper even after the duty, because the tax is the same on every ml whichever bottle it comes in.
- The duty adds £2.64 to every 10ml at the till, so a 100ml shortfill plus two shots carries £31.68 of tax. Bigger bottles see the biggest jump in pounds, not in percentage.
- Stock we hold before 1 October stays at the old price until it sells through, so buying your regular liquid now is the cheapest move either way.
What’s the actual difference?
UK law caps nicotine-containing e-liquid at 10ml per bottle and 20mg/ml strength. That single rule created both formats.
10ml bottle
Pre-mixed with nicotine, 3mg to 20mg, usually 50/50 PG/VG. Open it and vape. Sold as freebase 10mls and nic salts.
Shortfill
A 50ml, 100ml or bigger bottle with no nicotine and space left at the top. You add a 10ml nic shot per 50ml. Usually 70/30 VG-heavy. Browse shortfills.
Because the shortfill leaves the factory with zero nicotine, it isn’t bound by the 10ml limit. That’s why you can buy a Kingston 500ml but never a 500ml bottle of 20mg salt.
£2.64
tax on one 10ml bottle
£15.84
tax on 50ml + 1 shot (60ml)
£31.68
tax on 100ml + 2 shots (120ml)
How the vape duty changes the maths
The Vaping Products Duty is £2.20 per 10ml plus VAT, so £2.64 lands on the shelf price of every 10ml of liquid. It doesn’t care whether that liquid has nicotine in it. A shortfill is taxed on its own volume, and each nic shot you add is taxed as another 10ml.
That sounds like bad news for shortfills, and in pounds it is. But the thing that made shortfills cheap in the first place hasn’t changed: the base price per ml of a 100ml bottle is a fraction of the base price per ml of a 10ml. The duty adds the same amount to each, so the gap narrows in percentage terms but shortfills stay ahead.
| What you buy | Taxable liquid | Duty + VAT | Tax per 10ml vaped |
|---|---|---|---|
| One 10ml bottle | 10ml | £2.64 | £2.64 |
| Ten 10ml bottles | 100ml | £26.40 | £2.64 |
| 50ml shortfill + 1 nic shot | 60ml | £15.84 | £2.64 |
| 100ml shortfill + 2 nic shots | 120ml | £31.68 | £2.64 |
Tax only, rounded to the nearest penny. The duty per 10ml is identical in every row, so the format that was cheaper per ml before October is still cheaper per ml after it.
When a 10ml bottle is the right buy
You use a pod kit or a mouth-to-lung tank. Small coils above 0.8Ω want a thinner 50/50 liquid. Most shortfills are 70/30 VG and will struggle to wick in a tight pod, which means dry hits and burnt coils. Nearly every 10ml on the shelf is 50/50 for exactly this reason.
You want real strength. Shortfills top out around 6mg in practice. If you’re coming off cigarettes or you vape a low-power device, 10mg to 20mg nic salts are only available in 10ml. Not sure what strength you need? Read how much nicotine should I vape.
You like variety. A 10ml is a cheap way to try a flavour before committing to 100ml of it, and multi-packs like the Hangsen 10 x 10ml or Signature 10 x 10ml bring the price per bottle down, though each pack is supplied as ten bottles of one flavour and strength.
You don’t want to mix anything. No shaking, no waiting, no working out ratios.
When a shortfill is the right buy
You run a sub-ohm tank or a box mod. Direct-to-lung vaping gets through liquid fast, and 70/30 VG liquid is what those coils are built for. Buying that volume in 10mls means a drawer full of empties and a lot more per ml. If you’re not sure which style you are, see our guide to MTL vs DTL vaping.
You’re happy at 3mg to 6mg. One 18mg shot in a 50ml gives 3mg, and two in a 100ml gives the same. To go stronger you need to decant first, because a 50ml shortfill bottle only has room for one shot.
You’ve found your flavour. Once you know you’ll get through it, a 100ml or a 500ml Kingston is the lowest cost per ml on the site. A 500ml stored properly keeps for a year or more; here’s how long e-liquid lasts.
You care about waste. One 100ml bottle replaces ten 10mls, ten caps and ten boxes.
Side by side
| 10ml bottle | Shortfill | |
|---|---|---|
| Nicotine | 3mg to 20mg, freebase or salt | 0mg until you add a shot; 3mg to 6mg in practice |
| PG/VG | Mostly 50/50 | Mostly 70/30 or 80/20 VG |
| Best kit | Pod kits, MTL tanks, coils above 0.8Ω | Sub-ohm tanks, box mods, coils below 0.5Ω |
| Mixing | None | Add shot, shake, wait a few minutes |
| Duty per 10ml | £2.64 | £2.64 (shots taxed too) |
| Cost per ml | Higher, lowest in multi-packs | Lowest, especially 100ml and up |
| Best for | New vapers, salt users, trying flavours | Heavy users, DTL, a flavour you already love |
How to add a nic shot to a shortfill
- 1
Pick the right shot. Match the ratio of the shortfill: a 70VG shot for a 70/30 liquid. Choose a salt shot if you want a smoother throat hit.
- 2
Remove the nib and pour it in. One shot per 50ml of liquid. The bottle is made with room for it.
- 3
Cap it and shake hard for a minute. VG is thick and the nicotine needs to spread through it evenly. Leave it for ten minutes if you can.
- 4
Label the strength on the bottle. In a month you won’t remember whether you used one shot or two.
| Shortfill | 18mg shots added | Total volume | Final strength |
|---|---|---|---|
| 50ml | 1 | 60ml | 3mg |
| 50ml | 2 | 70ml | About 5mg |
| 100ml | 2 | 120ml | 3mg |
Strength = shot strength × shot volume ÷ total volume. A 20mg salt shot in a 50ml gives about 3.3mg.
If you’re going to switch, do it before October
Whichever format you land on, timing matters more this autumn than in any other year. Stock released before 1 October carries no duty and can be sold at pre-duty prices until 31 March 2027.
Shortfill users
Biggest rise in pounds, so the biggest saving from buying now. A 100ml and two shots bought today avoids £31.68 of tax.
10ml users
Multi-buy deals are the ones most likely to be re-priced. Buying a 10 or 20 pack now locks in today’s bundle price.
Either way
Keep it cool, dark and sealed and a year’s supply is realistic. Every £1 spent earns 1.8 reward points.
Pre-duty prices until 31 March 2027
Pick your format and stock up before 1 October
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Quick answers
Are shortfills still cheaper after the vape tax?
Yes, per ml. The duty adds the same £2.64 to every 10ml whatever bottle it’s in, so the format with the lower base price per ml, the shortfill, stays cheaper. The gap is smaller in percentage terms than it was.
Can I use a shortfill in a pod kit?
In practice, no. A few pods with coils at 0.6Ω or lower will handle a 60/40 liquid, but most pods are built for 50/50 and will burn coils on a 70/30 shortfill. Stick to 10mls for pods.
Can I get 20mg in a shortfill?
No. You’d need to add more shot than liquid. Anything above 6mg is a 10ml job, which is where nic salts come in.
Are nic shots taxed?
Yes. A nic shot is 10ml of vaping liquid, so it carries the same £2.64 as any other 10ml. That’s why a 100ml with two shots is taxed as 120ml.
Can I put a nic shot in a 10ml bottle?
There’s no room and no need. 10ml bottles already contain nicotine. If you want it stronger, buy a higher strength; if you want it weaker, mix two strengths of the same flavour.
