LAST UPDATE | 25 Sep 2025

THE GOVERNMENT HAS confirmed a new tax on vape liquid will take effect on 1 November.

Finance Minister Paschal Donohoe announced today that the tax will be applied at a flat rate of 50c per millilitre of e-liquid.

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. 

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

Under the new law, the tax will apply to both nicotine-containing and non-nicotine-containing e-liquid products at a single flat rate of 50 cent per millilitre of e-liquid.

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.

At EU level, there are efforts underway to harmonise the taxation of vaping products, such as e-liquids, but in the interim, Ireland and a significant number of other member states have moved to introduce domestic taxes on e-cigarette products in the interest of public health.

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. 

“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,” said the minister. 

The Minister for Health, Jennifer Carroll MacNeill welcomed the news that the tax is now imminent.

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“We do not know the long-term harms of vaping products and most contain nicotine which is highly addictive. Protecting children and young people from these products is a priority for this Government and this measure will strengthen the work already underway in my department.

“Alongside forthcoming legislation to restrict packaging and appearance, flavours, retail advertising and display for nicotine inhaling products and a ban on all single-use vapes, this tax further supports efforts to reduce the appeal and accessibility of vapes to young people,” she said. 

Minister of State with responsibility for Public Health Jennifer Murnane O’Connor added that some vapes being sold for as little as €2, stating that this tax will help ensure that these products are no longer available at pocket money prices.