New Vape Tax Comes Into Effect Across Ireland Today

Ireland has introduced a new excise duty on all e-liquid products, adding 50 cent per millilitre to the cost of vapes and e-cigarettes in a move the Government says is aimed at protecting young people from potential health harms.

The E-liquid Products Tax (EPT), which takes effect from today, 1 November 2025, applies to all e-liquid products used in inhalation devices, including both nicotine-containing and nicotine-free liquids. The tax was formally activated when Minister for Finance Paschal Donohoe signed the commencement order on 25 September 2025, following its inclusion in the Finance Act 2024.

Under the new regime, suppliers making the first supply of e-liquid products in Ireland must register with the Revenue Commissioners and pay the duty at a rate of 50 cent per millilitre. This means a typical 2ml disposable vape will incur €1 in tax before VAT and retail mark-ups are added, whilst larger refill bottles will see proportionally higher duties.

The tax liability falls on suppliers at the point of import, manufacture or distribution into the State, rather than on retailers who source from domestic suppliers. Businesses must file returns and pay the tax electronically through Revenue's systems, with records to be retained for six years.

Jennifer Carroll MacNeill, Minister for Health, said:

"We do not know the long-term harms of vaping products and most contain nicotine which is highly addictive. Protecting children and young people from these products is a priority for this Government."

The Government has cited the rising prevalence of vapes and their increasing usage amongst young people as the primary driver for the new tax. Revenue published guidance for suppliers on 30 September 2025, giving businesses a month to prepare for the changes.

The EPT is part of a broader public health strategy which includes upcoming legislation on packaging, flavours, advertising, display restrictions and a possible ban on single-use disposable vapes. Products licensed for nicotine replacement therapy by the Health Products Regulatory Authority are exempt from the tax.

Consumers across Cork and Ireland can expect to see retail prices for vaping products increase as suppliers and retailers pass the tax on, though the exact impact will vary depending on product size and retailer margins. The move represents one of the most significant regulatory interventions in the vaping market since e-cigarettes became widely available in Ireland.