Irish Finance Minister Simon Harris is considering an increase to the national vape tax following a provisional yield of €22 million within its first nine months. This fiscal review comes as Ireland prepares to implement a ban on disposable vapes and crack down on illicit, non-compliant retail sales.
The E-liquid Products Tax (EPT), enacted under the 2024 Finance Act, took effect on November 1, 2024. It imposes a levy of €500 per liter, equating to €1 for a standard 2ml vape device.
Revenue Commissioners collect the tax using a “first supply model,” targeting importers and manufacturers rather than individual retailers. Any potential increase will likely be announced during the Budget 2027 address on October 6.
The tax review aligns with broader legislative efforts to curb youth vaping. The Public Health (Single-Use Vapes) Act will ban disposable vapes, while a separate amendment bill aims to prohibit flavored e-liquids and restrict brand packaging imagery.
| Measure | Current Status | Proposed / Future Status |
|---|---|---|
| E-Liquid Tax | €500 per liter (€1 per 2ml) | Increase under consideration for Budget 2027 |
| Disposable Vapes | Legal but taxed | Complete ban under Single-Use Vapes Act |
| Flavors & Packaging | Allowed | Ban on flavors; restricted packaging colors/images |
Sinn Féin TD Ann Graves has raised concerns regarding non-compliant operators, such as phone shops, selling untaxed vaping products. Graves also questioned the allocation of Revenue staff dedicated to enforcing the EPT.
These local concerns reflect broader European challenges. The European Anti-Fraud Office (OLAF) recently reported that cheap, non-compliant vapes are entering the EU market, leading to a cross-border seizure of 94 million products to combat tax evasion.
Domestically, Irish police recently seized €2 million worth of illegal cannabis-infused vapes and edibles during raids across Castlebar, Longford, Drogheda, and Carlow, highlighting the growing intersection of vaping and illicit drug markets.
