Overview
- From 1 November, a €0.50 per millilitre excise applies to all e‑liquids for disposable and reusable vapes, regardless of nicotine content, with 23% VAT charged on top.
- A typical 2ml disposable rises from about €8 to just over €9, while a 10ml refill roughly doubles to around €12–€12.50 once the tax and VAT are included.
- Suppliers must register with Revenue before first supply and are liable to account for and pay the new levy.
- The Government describes the tax as part of a public‑health strategy targeting youth vaping and signals further steps such as a disposable‑vape ban and tighter marketing rules, with an estimated €17m in first‑year revenue.
- Health advocates, including the Irish Heart Foundation, welcome the measure, while vape retailers and a GP warn it could hurt smokers trying to quit and fuel cross‑border or illicit sales; the UK plans a lower vape tax from October 2026.