Government confirms new vape tax from November 1 as crackdown on youth use intensifies
Disposable vapes of varying flavours on sale in a store. Picture: Jacob King/PA Wire
The Government’s delayed tax on vape liquid will take effect on November 1, finance minister Paschal Donohoe has confirmed.
The tax will be applied at a flat rate of 50c per millilitre of e-liquid and was formally announced as part of Budget 2025.
Mr Donohoe confirmed the tax will cover all vape e-liquids, whether or not they contain nicotine.
Announcing the tax, then-finance minister Jack Chambers said most disposable vapes contain 2ml of e-liquid and cost around €8, meaning the price will rise to about €9.23 including VAT.
“This measure will help to address the public health concerns created by the rising prevalence of vapes and related products on the Irish market and their increasing usage amongst young people. It also supports Ireland’s broader public health strategy,” Mr Donohoe said.
The tax will be levied on suppliers when e-liquid products enter the country, and suppliers must register with Revenue.
Health Minister Jennifer Carroll MacNeill welcomed the announcement, saying the long-term harms of vaping products remain unknown.
“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.”
Ms Carroll MacNeill added that new measures are planned to ban the sale of single-use vapes and prohibit shops from advertising vaping products at point-of-sale.
Products will be kept out of view, similar to cigarettes and tobacco, and bans will extend to any device that resembles or functions as toys or games.
Upcoming laws will also restrict flavours to basic names, ban all promotional descriptors, and introduce plain packaging for vaping products.
