New vape tax set to come into effect from midnight 

The tax will apply to vapes that have nicotine as well as non-nicotine-containing vapes. File picture: Sam Boal/Rollingnews.ie

A new vape tax, which was announced in October's budget, will come into effect from Saturday, November 1.

The new levy will see a tax of 50c per millilitre on e-liquid for vapes, excluding 23% Vat. It will impact the liquid in reusable and disposable vapes.