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.

The tax will apply to vapes that have nicotine as well as non-nicotine-containing vapes. 

This will add €1 to the cost of a standard 2ml disposable vape, seeing the cost hit around €9, and double the price of a 10ml bottle of liquid for reusable vapes, from €5 to €10, excluding Vat.

The new tax had been expected, after it had been first announced in September.

'Second coming' of tobacco industry

Taoiseach Micheál Martin said last month that vaping is the "second coming of the tobacco industry".

"I often describe it as the revenge of the tobacco industry on the smoking ban, but the tobacco industry is very well resourced.

"I find it extraordinary that a product gets on the market without anybody having to do due diligence in respect of what we are now learning are very serious health impacts as a result of vaping.

Mr Martin said he is clear that vaping is bad for people and said the health minister Jennifer Carroll MacNeill is preparing legislation around it. Mr Martin said the tax was being brought in "because price does matter".

"It was particularly impactful on reducing tobacco consumption in terms of the cost of cigarettes. Budget after budget, we increased it significantly, and combined with other measures, did result in a reduction in cigarette smoking."

Budget 2026 saw the price of a 20-pack of cigarettes rise by 50c, bringing the cost close to €19. That piece hike has been in effect since October 8.

At the time, the Irish Heart Foundation described the 50c increase on cigarettes as insufficient, saying Irish cigarette prices remain lower than in the UK.

Its director of advocacy, Chris Macey, said the tobacco tax is recognised globally as the most effective way to encourage smokers to quit and deter young people from starting.