Minister for Finance Paschal Donohoe said the tax is part of a ‘broader public health strategy’
From tomorrow, the E-Liquid Products Tax will add a charge of 50c per millilitre on e-liquid for disposable and reusable vapes, regardless of whether they contain nicotine.
It pushes up the average cost of a 2ml disposable vape from €8 to €9.23 in an attempt to limit their environmental impact when discarded because of their single-use batteries. It will also double the typical cost of a 10ml bottle of liquid for reusable vapes from €6 to €12.
The move was confirmed by Government in September and was announced as part of Budget 2026 measures. Vat of 23pc will be added to the price increase.
While Ireland is moving to make vapes more unaffordable, the UK banned disposable vapes in June of this year, citing their harmful environmental impact and their ability to “hook” children on nicotine.
Belgium and France also banned them, and other EU countries are working on similar plans.
An estimate by the Department of Finance predicts the tax on e-liquid could yield €17m in revenue over 12 months.
The 18 to 34 age bracket will account for a large portion of that sum, considering one-quarter of them vape daily or occasionally, according to Central Statistics Office figures from July.
The HSE does not officially recommend vaping as a means of weaning oneself off cigarettes, though many former smokers take up the habit as a method of giving up smoking in the long-term.
Instead, it recommends seeking advice from your GP or a pharmacist, or to use alternative licensed medicines to stop smoking.
It is the younger demographic who take up vaping as a hobby having never previously smoked cigarettes that the new measures are designed to target.
A man vaping
Today’s News in 90 Seconds, Friday October 31
Minister for Health Jennifer Carroll MacNeill said of the tax: “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.”
Minister for Finance Paschal Donohoe said the tax is part of a “broader public health strategy”.
By comparison, the duty on a pack of 20 cigarettes was increased by 50c in the Budget, pushing the cost of the most popular brands to almost €19 for the first time.
The Department of Finance said it expects altered consumer behaviour after the taxes, remaining committed to protecting young people’s health.