Ireland is set to implement its long-planned tax on e-liquids, with major implications for adult vapers. Scheduled to take effect on November 1st, the E-liquid Product Tax (EPT) is the first major step in the government’s broader strategy to curb the vaping market. This initiative will soon be followed by a ban on disposable vapes and significant restrictions on flavors.

This blog post will break down the specifics of this new tax, compare it to other EU nations, and explore the government’s reasoning behind the new regulations.

What is Ireland’s New Vape Tax?

The Irish government will levy a tax of €0.50 per milliliter on all e-liquids, regardless of whether they contain nicotine. This flat rate will dramatically increase the price of vaping products for consumers.

For users of open-system vapes, the cost of a 10ml bottle of e-liquid—the maximum size permitted under EU law—is expected to nearly double. Prices for all disposable vapes and pre-filled pod systems will also see a substantial hike, making vaping a much more expensive option for adults looking for alternatives to combustible cigarettes.

This tax will be collected at the wholesale or retail level and paid on a monthly basis. The Revenue Commissioners have already published detailed guidelines for suppliers on registration and filing procedures to ensure compliance.

One of the EU’s Highest Tax Rates

With this new levy, Ireland will have one of the highest vape tax rates in the European Union. It is second only to the small nation of Montenegro, which imposes a tax of €0.90 per milliliter. This positions Ireland as one of the most expensive countries for vapers in the entire bloc.

The EPT was initially announced as part of Ireland’s Budget 2025 last fall, with a planned launch in mid-2024. However, the implementation faced several delays, and as recently as last month, officials were uncertain if the tax would even begin before 2025. Now, the November 1st start date is confirmed.

Why is the Government Introducing This Tax?

The government’s stated rationale for this steep tax is to reduce youth vaping. This comes despite the fact that a legal age limit for purchasing vape products was only enacted less than two years ago.

In a press release, Minister of State Jennifer Carroll MacNeill stated, “We do not know the long-term harms of vaping products, and the majority contain nicotine, which is highly addictive. Protecting children and young people from these products is a priority for this Government, and this measure will complement the work currently being undertaken by my Department.”

She further explained that the tax supports wider efforts to make vaping less appealing and accessible to teens. These efforts include upcoming legislation that will restrict packaging, flavors, and retail advertising, along with a complete ban on disposable vapes.

This move places Ireland among approximately 50 countries worldwide that have implemented some form of excise tax on vaping products.

Our Verdict

The introduction of the EPT marks a significant shift in Ireland’s approach to vaping. While the stated goal is to protect youth, the broad application of this tax will have a considerable financial impact on adult vapers who have switched from traditional cigarettes. A tax rate of €0.50 per milliliter is aggressive and will make Ireland one of the most expensive places in the EU to purchase e-liquids.

For adult consumers, this means preparing for a significant price increase across all product types, from bottled e-liquids to disposable vapes. As the government moves forward with additional restrictions on flavors and devices, the landscape for vaping in Ireland is set to become much more challenging.