Ireland Fully Implements New E-cigarette Tax On November 1st

According to the report by NEWS on November 1st,
Ireland has started implementing a new tax on e-cigarette oil today. An additional 50 cents is imposed per milliliter of e-cigarette oil, aiming to protect young people from potential health risks.
The Electronic Vape Liquid Product Tax (EPT) came into effect today (November 1, 2025), applicable to all e-cigarette liquid products used in inhalation devices, including nicotine-containing and nicotine-free ones. This tax has been included in the 2024 fiscal bill, and Finance Minister Pascal Donohoe signed the implementation order on September 25, 2025, officially launching the collection of this tax.
Under the new regulations, suppliers who first supply e-cigarette liquid products in Ireland must register with the tax authority and pay taxes at a rate of 0.5 euros per milliliter. This means that a typical 2-milliliter disposable e-cigarette, before adding value-added tax and retail markup, will need to pay 1 euro in taxes, while larger refillable e-cigarette liquid products will need to pay a higher proportion of taxes.
The tax burden is borne by the suppliers who import, produce, or distribute goods to the country, rather than by retailers who purchase from domestic suppliers. Enterprises must electronically file and pay taxes through the tax authority's system, and the relevant records will be retained for six years.
Health Minister Jennifer Carroll McNeil said:
"We do not know the long-term harm of e-cigarette products, and most e-cigarette products contain nicotine, which is highly addictive. Protecting children and teenagers from the harm of these products is the top priority of this government."
The government pointed out that the increasing popularity of e-cigarettes and the rising proportion of young people using e-cigarettes were the main reasons for introducing this new tax. The tax authority released a supplier guide on September 30, 2025, giving enterprises one month to prepare.
EPT is part of a broader public health strategy, which includes upcoming legislation on packaging, flavors, advertising, display restrictions, and possible prohibition of disposable e-cigarettes. Products approved by the Health Products Regulatory Authority for nicotine replacement therapy can be exempt from this tax.
Consumers in County Cork and throughout Ireland will see an increase in the retail price of e-cigarette products, as suppliers and retailers will pass on the tax to consumers. However, the specific impact will depend on the product size and the profit margin of the retailers. This is one of the most significant regulatory intervention measures for the e-cigarette market since e-cigarettes have been widely sold in Ireland.