Ireland to Introduce E-liquid Products Tax (EPT)

As part of Budget 2025, the Irish Government announced the introduction of an E-liquid Products Tax (EPT), applying a new excise duty on all e-liquids, whether or not they contain nicotine. The measure is framed as a public health intervention aimed at discouraging vaping, particularly among young people. When notifying the draft legislation to the EU’s Technical Regulation Information System (TRIS), the Government applied the urgency procedure, bypassing the usual three-month standstill period for consultation. This process, normally reserved for unforeseeable public health emergencies such as the COVID-19 pandemic, was invoked for the first time in connection with e-cigarette legislation.

Tax Implementation Details

• Rate: €0.50 per millilitre of e-liquid

• Applicability: All e-liquids, both nicotine and non-nicotine

• Projected Revenue: Approximately €17 million annually, according to the Department of Finance’s official impact assessment

• Timeline: Initially scheduled for mid-2025, though implementation may be delayed until early 2026

Implementation and Market Impact

If enacted, Ireland would become the highest-taxed e-liquid market in the European Union, with the new rate far exceeding those in countries such as France and Italy. A standard 10ml bottle of e-liquid could see retail prices rise from €4–5 to €9–10, effectively doubling costs for consumers. Disposable vapes would face a smaller increase of about €1.20 per unit.

The Irish legal e-liquid market is valued at approximately €550 million, while the illicit market is estimated at €220 million, accounting for more than one-third of total sales.

British American Tobacco Ireland (BAT Ireland) has expressed conditional support for the new tax, stating that it could improve oversight and consumer protection, but stressed that effective enforcement is critical. The Health Service Executive (HSE) currently conducts only around 40 inspections per year on manufacturers, importers, and distributors, a level considered insufficient given the scale of the market. Without stronger compliance and monitoring mechanisms, the EPT could unintentionally drive more consumers toward illicit products and cross-border smuggling.

Learn More

Ireland's E-cigarette Policy Updates 2025

Ireland Proposes Retail Licensing for Tobacco and Vapes

Ireland’s Proposed Disposable Vape and Flavour Ban

Hangsen European E-Liquid Solutions

Spain’s Vape Tax Reform 2025

The Evolution and Plan of the UK Vaping Products Duty

How Much Tax is Applied to E-Liquids in Germany

Overview of Vape Taxation in the EU

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