Mark your calendars: the cost of vaping in Ireland is set to rise significantly this autumn. As part of the latest government budget, a new excise duty on vaping products will officially take effect on November 1st, 2024.
This isn't just a slight price adjustment; it's a fundamental change in how these products are taxed. Whether you use disposable vapes or bottled e-liquids, your wallet is about to feel the difference. Here’s a clear breakdown of what this new tax law means for you.
Why Introduce a Vape Tax Now?
The government cites a dual purpose for this new tax:
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Public Health Funding: The revenue is earmarked for public health initiatives, creating a dedicated stream of funding for the healthcare system. The logic is that products with associated health risks should contribute to the cost of caring for that risk.
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Deterring Youth Usage: By increasing the retail price, the government aims to make vaping less accessible and attractive, particularly to younger people. This move aligns vaping products more closely with the high-tax policy long applied to traditional tobacco cigarettes.
How the New Vape Tax Will Work (The Technical Details)
Starting November 1st, a two-part excise duty will be applied to all nicotine-inhaling products. This structure is designed to cover the entire market, from short-fill liquids to ready-to-use disposables.
The tax will be calculated based on:
Part 1: A Fixed Duty per Milliliter
This is a flat fee you'll pay based on the amount of liquid in the product.
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€0.15 per ml on nicotine-free e-liquids (like short-fill bottles).
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€0.50 per ml on e-liquids that already contain nicotine (like disposables or pre-mixed bottles).
Part 2: A Percentage of the Retail Price
On top of the per-ml duty, you will also pay:
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A 5% tax on the final retail price of the product.
And remember: This is all in addition to the standard 23% VAT you already pay.
What Products Are Affected?
The new law casts a wide net, applying to:
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Disposable Vapes
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Pre-filled Pods
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Bottled E-liquids (both short-fill and pre-mixed)
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Nicotine Shot Bottles
The Bottom Line: Price Increases You Can Expect After November 1st
Let's translate the tax into real-world price hikes. These are estimates, but they illustrate the significant impact.
Scenario 1: A Popular Disposable Vape
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Product: 6000-puff disposable vape (contains ~12ml of liquid with nicotine).
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Current Price: Let's say €15.
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New Tax Calculation:
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Excise Duty: 12ml x €0.50 = €6.00
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Price-based Tax: 5% of €15 = €0.75
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Total New Tax: €6.75
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Estimated New Price: €21.75 or more.
Scenario 2: A 100ml Short-fill E-Liquid Bottle
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Product: 100ml bottle of nicotine-free e-liquid.
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Current Price: Let's say €20.
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New Tax Calculation:
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Excise Duty: 100ml x €0.15 = €15.00
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Price-based Tax: 5% of €20 = €1.00
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Total New Tax: €16.00
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Estimated New Price: €36.00 or more.
As you can see, the tax on larger bottles of e-liquid is particularly steep, which will dramatically change the cost structure for many vapers.
What You Should Do Before November 1st
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For Consumers: The message is clear—expect to pay significantly more for your vaping products from November 1st onwards. The price of disposables will see a sharp jump, and the cost of mixing your own e-liquid using short-fill bottles will increase substantially.
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For Retailers: It is crucial to prepare your inventory and pricing systems now. Wholesale costs will rise as the tax is applied at the point of importation or production. Ensure your point-of-sale systems are updated to reflect these new duties to avoid selling at a loss.
The Bigger Picture: A New Era for Vaping in Ireland
This tax does not exist in a vacuum. It comes alongside the upcoming Public Health Bill, which will ban appealing flavours and introduce plain packaging. Together, these measures signal the end of the lightly regulated vaping market in Ireland, moving it into a tightly controlled, high-tax category alongside traditional tobacco.
Stay Informed: Keep an eye on official announcements from the Revenue Commissioners as November 1st approaches for final implementation details.
Have questions about how this tax will work? Leave them in the comments below.
PS... We deliver down south!
Disclaimer: This blog post is for informational purposes only. The tax calculations are estimates based on Budget 2025 announcements. The final implementation is subject to the passage of the Finance Bill, and consumers should confirm exact pricing with retailers after November 1st.