Vapes sold in Ireland have been hit with a major new tax in the latest Budget.
Until now, there has been no excise duty on vapes in the country. Now, there will be a vape tax of 50 cents per millilitre (ml) of e-liquid. The hike is due to come into force from the middle of 2025.
While the tax means a disposable vape with 2 ml of e-liquid will now cost
€9.23 instead of €8, bottles of e-liquid are set to DOUBLE in price.
Currently, a standard 10ml bottle of e-liquid costs anywhere between €3-€5. With the Government bringing in a 50c tax per ml, these bottles used for reusable vapes will now be a massive €5 more expensive.
This means they will cost between €8-€10. For the average vaper that uses three of these bottles a week, they will be worse off by €780 a year.
Meanwhile, a pack of 20 cigarettes has been made just €1 dearer, bringing a standard pack to around €17.75.
Finance Minister Michael McGrath has previously justified the vaping tax as a way to target the industry’s “insidious” targeting of vapes toward young people.
High compared to other countries
The tax follows a similar levy set to come into force in the UK. There, e-liquids will be taxed from the 1st October 2026 by £1 (€1.20) per 10ml if nicotine free, £2 (€2.40) per 10ml if up to 10.9mg, or £3 (€3.60) per 10ml if 11mg or stronger.
The Ireland tax translates to €2.50 per 10ml, whatever the strength.
Disposable vapes set to be banned
The move comes as disposable vapes and most flavours are set to be banned in Ireland. Earlier this month, cabinet approval was given to draft laws tabled by Health Minister Stephen Donnelly.
Under the proposed General Scheme for a Nicotine Inhaling Products Bill, which is expected to be approved, the sale, manufacture or import of single-use or disposable vapes will be illegal in Ireland.
There will be restrictions on colours and imagery on packaging and devices, as well as a ban on devices resembling or functioning as other products, such as toys or games.
The proposed legislation includes a ban on flavours (and language describing them) that the government believes appeal to children. It also proposes stopping all point-of-sale advertising displays in shops, other than specialised outlets that only sell vapes.
Anti-smoking campaigners and vape advocates warn the move is likely to increase Ireland’s already high smoking rates. They say it goes against the government’s own data showing that vapes - especially with flavours - are important tools for smokers wanting to quit.
