A vape retailer in Bracknell is preparing for significant market disruption by expanding into an entirely different product category ahead of a forthcoming tax on e-liquids.
Vapers Cave, which has traditionally focused on vaping products, has begun stocking darts equipment as part of a broader business strategy to weather the financial impact of incoming legislation.
The Vaping Product Duty, commonly referred to as the Vape Tax, will impose a charge of £2.20 per 10ml of e-liquid when it takes effect from April 2027. The government has provided retailers with a six-month transition period to clear existing inventory at current prices before the duty applies.
Shop owner Daniel Buckland explained the reasoning behind the diversification:
We are genuinely concerned will stay open with the tax coming on board, because of the concern and impact it would cause, we decided to diversify.
The move reflects broader concerns within the vaping retail sector about the viability of businesses under the new tax regime. Vape shops have faced mounting regulatory and financial pressures in recent years. Scotland excluded vape shops from business rates relief starting April 2027 as part of an independent review of tax calculations, and local authorities have been granted new powers to restrict vape and betting shop locations on high streets.
The retail landscape for vaping has shifted considerably. Scotland experienced a 28% increase in vape retailers since 2020, with growth concentrated in deprived areas, though this expansion has raised concerns about health impacts and youth access to vaping products.
Buckland's decision to add darts to the product mix represents a practical response to anticipated revenue loss. The six-month window before the duty takes effect gives retailers like Vapers Cave time to adjust their business models, though many in the sector remain uncertain about long-term sustainability under the new tax structure.
