FROM MIDNIGHT, THE price of a packet of 20 cigarettes will rise 50c to €18.55.

Last year, the price was increased by €1. The standard increase in recent Budgets has typically been 50c.

Other tobacco products will have excise duty increased on a pro rata basis.

The excise duty on alcohol products is not being changed, however, something that has been criticised by Alcohol Action Ireland.

Excise duties on tobacco, petrol and alcohol have long been group together  as the ‘old reliables’ on Budget day but in recent years cigarettes are more likely to be targeted than alcohol.  

Separately, a new tax on vape liquid announced in last year’s Budget will take effect from 1 November.

Finance Minister Paschal Donohoe confirmed in September that the tax would be applied at a flat rate of 50c per millilitre of e-liquid, excluding VAT charged at a rate of 23%.

The tax affects both vape liquid bought to refill reusable vapes and disposable vapes. A standard Lost Mary or Elf Bar disposable vape holds 2ml of liquid, meaning its price will rise by €1, excluding VAT. 

Currently, vape liquid for reusable vapes is available to buy at the price of €5 for 10ml. Now, this will rise to €10, excluding VAT. With VAT, this will rise to €12.30.

An IVG disposable vape holds four cartridges of 2ml and retails currently for €15. The tax will cause this to rise to €19, and with VAT, the final cost will be €23.37.

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The measure was formally announced as part of Budget 2025, but was delayed in order to give those in the industry adequate time to prepare. 

Donohoe said this measure hopes to address the rising prevalence of vapes and related products on the Irish market and their increasing usage amongst young people. 

Suppliers of e-liquid product will be required to register with Revenue in advance of making a first supply of e-liquid products in the State and they will also be liable to account for and pay the tax.