Ireland Implements 50c per ml Tax on E-Liquids Starting Nov 1

Key Points

• Tax starts Nov 1, 2025, charging €0.50 per ml on all e-liquids.
• Applies to both nicotine and non-nicotine products.
• Suppliers must register and pay at import, manufacturing, or distribution.
• Aims to protect youth and reduce health risks from vaping.
• NRT products approved by the HPRA are exempt.

2Firsts, November 1, 2025 —Cork Safety Alerts reported, Ireland has officially introduced the E-liquid Products Tax (EPT), imposing an excise duty of €0.50 per millilitre on all e-liquid products as part of efforts to combat youth vaping.

The measure, effective November 1, was enacted when Finance Minister Paschal Donohoe signed the commencement order on September 25, 2025, following its inclusion in the Finance Act 2024.

The EPT applies to all liquids used in vaping devices, whether nicotine-containing or nicotine-free. Suppliers must register with the Revenue Commissioners and pay the duty at the point of import, manufacture, or distribution. For example, a 2ml disposable vape will incur €1 in tax, excluding VAT and retail margins.

The tax liability falls on suppliers rather than retailers, and businesses are required to file returns electronically and keep records for six years.

Health Minister Jennifer Carroll MacNeill 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 cited rising youth vaping rates as the main reason for the tax. Guidance was published on September 30 to help businesses prepare.

The EPT is part of a broader health strategy, which will include future rules on packaging, flavours, advertising, and a potential single-use vape ban. Products approved by the Health Products Regulatory Authority for nicotine replacement therapy are exempt.

Retail prices for vaping products are expected to rise nationwide as suppliers and retailers adjust to the new duty. The measure marks one of the most significant regulatory interventions since e-cigarettes became widely available in Ireland.

Image source: Cork Safety Alerts