Ireland is establishing the EU's most stringent e-cigarette regulations. Despite its small market, the country is driving a regionwide shift toward stricter rules by expanding the EU Tobacco Products Directive (TPD) through its Public Health Act 2023 and later amendments. If effective, these measures could set a precedent for other EU states.
This article focuses on key Irish legislative updates for 2025 regarding retail, taxation, licensing and products. It also examines their potential impact on the local e-cigarette market.
Vending machines with restricted sales
The sale of e-cigarettes and other nicotine-inhaling products through vending machines and other self-service points is prohibited starting from 29 September 2025. Ireland’s ban on e-cigarette sales through vending machines and self-service terminals significantly strengthens regulatory oversight by bodies such as the HSE. This measure raises compliance requirements for retailers and promotes greater industry standardization.
E-cigarette taxation is set to begin in 2026
Under the Finance Act 2024, the government plans to introduce the E-liquid Products Tax (EPT) at a rate expected to be €0.50/ml. The planned e-liquid products tax of €0.50/ml is expected to cause substantial price increases. For instance, disposable device prices may rise from around €8 to over €9, while a 10ml bottle of e-liquid could increase from approximately €5 to €10. Such price hikes will likely reduce consumer demand. Initially scheduled for mid-2025, though implementation may be delayed until early 2026.
Sale of Vapes to Require HSE Licence from 2026
From 2 February 2026, retail outlets must obtain an annual licence from the Health Service Executive (HSE) to sell tobacco and e-cigarettes, with an annual fee of €800 applicable for e-cigarette sales. Additionally, licences will not be issued to temporary or mobile premises, such as pop-up shops during festivals.
E-cigarettes and flavour restrictions
The Irish Cabinet approved legislation in 2024 to ban disposable vaping devices and restrict e-cigarette flavours, pending implementation.
Impact
Together with the upcoming ban on disposable devices, flavour restrictions, and the new retail licensing system, these policies are fundamentally reshaping the market. They are accelerating a shift toward refillable open-system products and encouraging market consolidation. These changes are also pushing the industry toward a development path that is more standardized, though also more constrained.
Within this context, Hangsen, as a globally leading e-cigarette manufacturer, offers essential support to partners. With successful experience spanning more than 80 international markets and deep industry expertise, Hangsen provides reliable OEM services and end-to-end e-liquid solutions. The company possesses a nuanced understanding of highly regulated markets like Ireland and leverages its strong R&D and compliance capabilities to help clients develop products that meet flavour restrictions and regulatory requirements, optimize supply chains to cope with cost increases, and ultimately seize opportunities in this transitioning open-system product market.
For inquiries regarding e-liquid OEM services in the Irish market, please contact us at service@hangsen.com.
Learn More
Overview of Vape Taxation in the EU
Hangsen European E-Liquid Solutions
What Changed After the UK's Disposable Vape Ban
Ireland Proposes Retail Licensing for Tobacco and Vapes
Ireland to Introduce E-liquid Products Tax