Ireland’s delayed tax on vape liquid is now “likely” to be introduced by the end of this year, with preparations to implement it described as “well advanced.”
In the Budget 2025, then finance minister Jack Chambers announced that a levy of 50c per millilitre would be applied to all e-liquids. He said at the time: “A typical disposable vape contains 2ml of e-liquid, and costs in the region of €8. This new tax will bring the price of such a product to €9.23 including Vat.”
However, Chambers also said that “due to the operational and administrative challenges associated with this measure, it will not commence until the middle of next year.” That target has since slipped.
Tax ‘nearly ready to be implemented’
A spokeswoman for current finance minister Paschal Donohoe has now told the Irish Examiner newspaper that the tax measure is nearly ready to be implemented.
“Preparations for the development of secure and functional IT systems, registration processes, compliance checks and operational supports to ensure the tax is collected efficiently and fairly are well advanced and remain on course for E-Liquid Products Tax to come into effect in the coming period,” she said.
She said that Revenue Commissioners will meet industry representative groups later this month to provide guidance on the new tax and how it will operate. Before the measure begins, the spokeswoman added, suppliers will be briefed on how to register for the e-Liquid Products Tax.
More restrictions on vaping
The move comes as the Irish government continues to tighten restrictions on vaping, particularly to limit youth use. In December 2023, it became illegal to sell nicotine vapes to under 18s in Ireland. But figures published this summer show more than 100 retailers have since been caught breaking the law.
The HSE’s National Environmental Health Service carried out 389 test-purchase inspections in 2024, with 52 found to be non-compliant. A further 310 inspections in the first half of 2025 uncovered another 50 cases of sales to minors.
Social Democrats TD Aidan Farrelly said: “We need to make sure the enforcement works. You can see the level of inspections in the first half of this year is almost at the same level as all of last year. But what I’m looking at is the number of non-compliances versus prosecutions.
“The numbers [of prosecutions] are very low. I understand the court system could have much more pressing issues, but a law is only as strong as its enforceability. We have to make sure retailers are complying.”
Ireland is also preparing to ban disposable vapes and tighten rules on flavours, packaging and advertising.
