Revenue Publishes Guidance for New Vape Tax Starting Next Month

Businesses supplying e-liquids and vaping products in Ireland have just over a month to prepare for new tax obligations, with Revenue today publishing detailed guidance on the E-liquid Products Tax coming into force on 1 November 2025.

Revenue released the guidance documents today, 30 September 2025, to help suppliers understand their obligations under the new tax regime. The E-liquid Products Tax (EPT), which was legislated for in the Finance Act 2024, will apply to both nicotine-containing and non-nicotine-containing e-liquid products used in vapes and e-cigarettes at a rate of 50 cent per millilitre.

The tax applies the first time an e-liquid product is supplied by a business in Ireland to another business or individual in the State. This means importers and manufacturers of e-liquid products are liable for the tax, whilst most retail shops that source their stock from other Irish businesses will not need to register.

From 1 November 2025, suppliers of e-liquid products will be required to register with Revenue in advance of making their first supply of e-liquid products in Ireland. They must also file periodic returns in respect of EPT and pay the tax due via Revenue's electronic systems.

Suppliers can now register for EPT online through Revenue's Online Service (ROS). Revenue has already begun engaging with stakeholders and suppliers to ensure they are prepared before the commencement date.

The guidance published on the Revenue website today includes two new Tax and Duty Manuals which outline how the tax will operate and provide practical examples for suppliers. The documentation also includes step-by-step explanations of the registration process and sets out how suppliers can comply with their filing and payment obligations.

The two guidance documents, titled Registration and Filing Guidelines for E-Liquid Products Tax (EPT) and E-Liquid Products Tax (EPT), form part of Revenue's broader information campaign to support suppliers and provide them with the information they need to comply with their obligations.

EPT is a self-assessed tax, meaning suppliers are expected to take all reasonable steps to ensure they understand and comply with the new reporting requirements. Businesses involved in the supply of e-liquid products, including Cork-based importers and manufacturers, are encouraged to familiarise themselves with Revenue guidance on EPT to fully assess whether they are liable to the tax.

With just over a month until the tax comes into effect, businesses across Cork and Ireland should review their supply chains and determine whether they need to register for this new tax obligation.