10ml E-Liquid Cost Breakdown

• Retail price (Inc. VAT): £5.99
  
• VAT (20%): £1.00
• Net Price (Ex. VAT): £4.99
• Vaping Products Duty (New Tax): £2.20 (Standard flat rate per 10ml)
• Product, Packaging & Margin: £2.79 (Manufacturing, bottle, label, distribution, tax stamp and retailer margin)