Ireland Vape Retailers’ Group RVI Calls for Tax Stamps to Strengthen Enforcement of Vape Products Tax

Key Takeaways

• RVI, representing more than 3,500 independent vape retailers in Ireland, released a policy paper calling for the introduction of tax stamps;
• Objective: strengthen enforcement of the E-Liquid Products Tax (EPT) and address tax evasion and the illicit market;
• Provisional Finance Department data: €1.3 million in revenue collected in November–December 2025 (about US$1.43 million, converted at €1 ≈ US$1.10);
• Annualised at that rate: €7.8 million (about US$8.58 million), below the government’s projected €17 million (about US$18.7 million);
• A 2025 KPMG estimate: illicit vaping products account for around 40% of the Irish market.

2Firsts, February 26, 2026 — According to Checkout, Irish vape retailers’ group Responsible Vaping Ireland (RVI) has released a policy paper, representing more than 3,500 independent vape retailers in Ireland, calling for the urgent introduction of tax stamps on vaping products to strengthen enforcement of the E-Liquid Products Tax (EPT) and to tackle tax evasion and the growing illicit market.

RVI said Ireland’s current self-declaration model is not robust enough to prevent tax evasion or address an expanding illicit market. Provisional figures released by the Department of Finance show that just €1.3 million (about US$1.43 million, converted at €1 ≈ US$1.10) was collected in the first two months of the tax (November and December 2025). RVI said that, at that rate, annualised receipts would be €7.8 million (about US$8.58 million), well below the government’s projected annual yield of €17 million (about US$18.7 million).

RVI said the gap between projected and actual receipts underscores the need for stronger enforcement mechanisms, including the introduction of Revenue-issued tax stamps similar to those required on tobacco products.

Launching the policy paper, RVI spokesperson and VapeOn owner in Tipperary Town, Stuart Agar (Stuart Agar), said compliant retailers are “doing everything by the book” on age verification, product standards and paying the new vape tax, but are competing with operators who do not follow the rules and face little risk of being caught. He said that if tax stamps are required on tobacco, “there is no reason they shouldn’t be required on vapes”, adding that a visible stamp would make it immediately clear whether excise has been paid and would give enforcement officers a “simple, practical tool” to clamp down on illegal sellers.

RVI said that under the current system, any business making its first supply of vaping products in the state must register and account for the EPT. However, there is no requirement for physical tax stamps on products, meaning inspectors cannot easily determine at the point of sale whether excise has been paid. The policy paper warned this risks embedding a substantial illicit market.

RVI cited a 2025 KPMG report estimating that illicit vaping products account for 40% of the Irish market, while inspection levels for manufacturers and importers remain low. Agar said the early EPT returns are “deeply concerning”, and that collecting €1.3 million against a projected €17 million annually raises serious questions about compliance levels. He said a self-declaration system without visible proof of payment is “simply not fit for purpose”; tax stamps would provide immediate support to Revenue officers, strengthen enforcement, and send a clear message that Ireland is serious about tackling illicit trade.

He added that introducing tax stamps, increasing inspections and publishing compliance data would protect consumers, protect young people, and protect legitimate Irish businesses.

Cover Image Source：checkout