Ireland’s New Vape Tax Takes Effect, E-Liquid Prices Soar
A new excise duty on e-liquid products has taken effect in Ireland as of November 1st, leading to significant price increases for vapers across the country. The E-liquid Products Tax, confirmed by Finance Minister Paschal Donohoe, applies a levy of 50 cents per milliliter to all vape liquids, regardless of whether they contain nicotine. This measure is part of a broader government crackdown on youth vaping and aims to make these products less accessible and affordable.
The new tax will have a noticeable impact on retail prices. A standard 2ml disposable vape, popular among younger users, is expected to increase from around €8 to over €9. However, the price hike is far more dramatic for users of reusable devices. A standard 10ml bottle of e-liquid for refilling, which previously cost about €6, will now more than double in price to over €12.50 once the new tax and 23% VAT are factored in.
Health Minister Jennifer Carroll MacNeill stated the measure is aimed squarely at protecting young people from the unknown long-term harms of vaping and the risks of nicotine addiction. Health advocacy groups like the Irish Heart Foundation have welcomed the tax as a “vital measure,” with Director of Advocacy Chris Macey noting that price is the biggest factor in discouraging youth vaping. He highlighted that one in three Irish teenagers vape and expressed concern about vaping’s effect on brain development and its potential as a gateway to smoking, which kills 4,500 people in Ireland annually.
However, the tax has drawn sharp criticism from vape retailers. Stuart Cox, owner of the Crazy Vape store in Arklow, Co. Wicklow, argued the tax is “disproportionate.” He pointed out that while the government’s stated goal is to curtail youth use, the tax has the least impact on disposable vapes (a ~15% increase) while hitting adult vapers using refillable systems the hardest, with price increases ranging from 130% to 465% depending on bottle size. “The youth will still be able to get hold of the disposables at a cheaper rate,” he said. Cox believes the government should have worked with the industry on more effective measures and warned the new levy could “create a black market,” with products potentially flowing from Northern Ireland.
The Irish government has confirmed that this tax is part of a suite of measures, with additional legislation planned to ban disposable vapes entirely and to further restrict packaging, flavors, and retail advertising for all vaping products, though no timeline has been set for these further restrictions.
