New E-Liquid Tax Takes Effect in Ireland at 50c Per ML

Ireland has implemented a new excise duty on e‑liquid products, adding 50 cent per millilitre to the cost of vaping items. According to the Government, the tax is designed to protect young people from potential health risks associated with vaping.

The E‑liquid Products Tax officially takes effect today, 1 November 2025, and applies to both nicotine‑containing and nicotine‑free e‑liquids. The tax was formally enacted after Minister for Finance Paschal Donohoe signed the commencement order on 25 September 2025, following its approval in the Finance Act 2024.

Under the new tax system, businesses that make the first supply of e‑liquid products in Ireland are required to register with the Revenue Commissioners and pay the duty at a rate of 50 cent per millilitre. For example, a standard 2ml disposable vape will incur €1 in tax before VAT and retail margins are added, while larger refill bottles will face higher duties based on volume.

The tax responsibility lies with suppliers at the point of import, manufacture, or distribution into Ireland, rather than retail businesses sourcing from domestic suppliers. All registered businesses must submit tax returns and make payments electronically through Revenue’s online systems, and are required to keep detailed records for a period of six years.

The Government stated that the rapid growth in vaping popularity, especially among young people, is the main reason for introducing the new tax. Revenue published official guidance for suppliers on 30 September 2025, allowing businesses one month to prepare for the new rules.

The E‑liquid Products Tax is part of a wider public health strategy that will soon include new regulations on packaging, flavours, advertising, display restrictions, and a potential ban on single‑use disposable vapes. Products approved by the Health Products Regulatory Authority as nicotine replacement therapies are exempt from the duty.

Consumers in Cork and across Ireland will see higher retail prices for vaping products as suppliers and retailers pass on the cost of the tax. The exact price increase will depend on product size and individual retailer margins. This policy marks one of the most significant regulatory changes in Ireland’s vaping market since electronic cigarettes became widely available.