The VPD hits different product categories unevenly. Premium nic salts at £3+ wholesale absorb the £2 tax more easily than value e-liquids at £1.50 wholesale, where the tax doubles the cost base. Disposable devices are affected by the ml-based tax, which disproportionately impacts higher-capacity models.
For retailers, the optimal response is a category mix shift: push higher-margin prefilled pod systems and e-liquid lines that already command a premium price, while reducing shelf space on value disposables.
TrackElf's waste and ageing reports help identify which SKUs are carrying the new tax but not selling through, so you can rebalance before cash is tied up in dead stock.