THE COST OF vaping will increase from tomorrow as a new tax on e-cigarettes kicks in. 

The E-liquid Products Tax was announced by Minister for Finance Paschal Donohoe in the budget earlier this month. 

The tax will apply to both nicotine-containing and non-nicotine-containing e-liquid products at a single flat rate of 50c per millilitre of e-liquid.

The increase will see the price of a standard 2ml disposable vape go from €8 to more than €9, while a €5 10ml vape refill will double in price.

Under the new law, suppliers of e-liquid product will now be required to register with Revenue in advance of making a first supply of e-liquid products in the State.

They will also be liable to account for and pay the tax.

Announcing the tax, Donohoe said the tax underlines “Ireland’s ongoing commitment to safeguarding public health and tackling the increasing consumption of vapes and related products, particularly among young people”.

He said it aims to address the rising prevalence of vapes and related products on the Irish market and their increasing usage amongst young people.

“Ireland has been consistent in its tobacco control measures and it is important that such consistency extends to new substitute products, such as e-liquids, which are shown to be detrimental to public health.”

Legislation to ban single-use vapes and restrict flavours and packaging is currently being drafted by the Office of the Attorney General.

A major study published in the Lancet last month found that e-cigarettes are hooking a new generation of Irish people on nicotine, rather than helping people quit smoking.

It found that the number of people who vape or both vape and smoke has increased substantially, but the link between using both vapes and cigarettes and having an intention to quit has weakened

The findings were particularly stark for young people.

Nicotine product use increased 20-fold among 15-24-year-olds between 2015 and 2023, with a sharp rise particularly since 2019 – around the time disposable vapes first came on the market.

Whereas one in five young people used nicotine in 2015, this had risen to almost one in three by 2023.

By 2023, those aged 15-23 were the most likely of any age-group to use vapes only (and not cigarettes). People with “white Irish ethnicity” were also more likely to exclusively vape.