Ireland Introduces New E‑liquid Tax Effective 1 November 2025

The Irish government will impose a new tax on electronic‑cigarette liquid (e‑liquid) of €0.50 per milliliter starting 1 November 2025. The measure, called the E‑liquid Products Tax (EPT), applies to all e‑liquid products, regardless of nicotine content.

The rate is expected to raise the price of a 10 mL bottle to about €5, nearly double the current cost, and lift the price of a 2 mL disposable vape from €8 to €9.23 including VAT. The tax forms part of a broader plan that includes banning disposable vapes, restricting flavors, and introducing plain packaging.

Officials say the policy aims to curb youth vaping and help achieve the Tobacco‑Free Ireland goal of keeping smoking prevalence below 5 %. Public‑health groups, however, warn that high prices may deter low‑income smokers who use vaping to quit and could drive users toward illicit products.