Ireland to Enforce Steep Vape Tax in November – What Every Vaper Should Know

Introduction

Ireland is preparing to introduce a new and highly controversial vape tax starting November 1, 2025. The measure, part of the government’s latest fiscal and public health strategy, will place a hefty excise duty on all e-liquids sold in the country. Whether they contain nicotine or not, all e-liquids will be taxed at a flat rate of €0.50 per millilitre.

This new tax is being introduced under the E-liquid Products Tax (EPT), and its impact could be profound for both consumers and businesses. From steep price hikes and reduced product availability to potential changes in consumer behavior, Ireland’s vape market is on the verge of a major transformation.

What the Vape Tax Includes

Under the new regulations, every e-liquid — whether a shortfill, salt nicotine, or freebase variant — will fall under the same category. The tax applies to all vape products sold within Ireland, including those imported from other EU member states.

This means:

• Every millilitre of e-liquid will carry an additional €0.50 in tax.
• The tax applies equally to nicotine and non-nicotine e-liquids.
• Distributors, manufacturers, and importers must register with the Irish Revenue Commissioners and report their monthly sales volumes.

For perspective, a standard 10 ml bottle that currently costs €5 may soon retail for around €10 or more. A 30 ml bottle could jump from €12 to roughly €27 after the tax is applied. Even disposable vapes, though smaller in volume, will face noticeable price increases.

The tax is expected to generate more than €17 million annually for the government, but at a significant cost to consumers and small businesses.

Product	Now	After Nov 1*
10ml Bottle	€5.00	€11.15+
40ml Shortfill	€14.00	€38.60+
50ml Shortfill	€14.00	€44.75+
80ml Shortfill	€20.00	€69.20+
100ml Shortfill	€20.00	€81.50+
Small Disposable (~600 puffs, ~2ml)	€6.00	€7.23+
Large Disposable (~10ml+)	€15.00	€21.15+

*Estimated prices after the €0.50/ml tax takes effect on November 1, 2025.

The Government’s Reasoning

The Irish government has framed this move as part of its broader public health agenda. Officials have argued that the primary goal is to discourage vaping among young people and to bring e-liquids in line with tobacco excise systems. Policymakers believe vaping has grown too attractive and accessible to minors, and they hope that higher prices will curb youth consumption.

There is also an economic motive. The new duty is expected to contribute a meaningful amount of tax revenue, helping offset healthcare costs and funding anti-smoking initiatives. Additionally, by introducing this tax ahead of the EU’s pending Tobacco Excise Directive revisions, Ireland positions itself as a leader in nicotine regulation within the European Union.

However, many in the vaping community view this reasoning with skepticism. Critics argue that the tax ignores the role vaping plays in harm reduction and could ultimately push more people back toward smoking traditional cigarettes.

The Impact on Consumers and Businesses

For vapers, the most immediate effect will be at the checkout counter. Prices are expected to rise sharply across all product categories, especially for refillable e-liquids. A tax of €0.50 per millilitre will effectively double or even triple prices for many products currently on the market.

Small vape shops, already under financial strain, will face new administrative burdens. They must now register as taxable entities, file monthly reports, and comply with new labeling and documentation requirements. Many retailers worry that these added costs could push them out of business or make it impossible to compete with larger chains.

On the consumer side, several behavioral shifts are anticipated:

• Reduced consumption: Some users may cut down on vaping or use their devices less frequently to save money.
• DIY mixing: Experienced vapers could turn to making their own e-liquids at home using base ingredients, flavor concentrates, and nicotine shots.
• Cross-border purchasing: With Northern Ireland and the wider EU market nearby, cross-border shopping may become common to bypass local taxes.
• Return to smoking: The greatest concern among harm reduction advocates is that smokers who switched to vaping might find cigarettes the cheaper option again.

Unintended Consequences and Growing Criticism

The backlash from the vaping community has been swift. Consumer advocates, shop owners, and harm reduction groups have criticized the government for introducing a tax they see as regressive and counterproductive.

One of the biggest criticisms is that the tax fails to distinguish between nicotine-free e-liquids and those that contain nicotine. Many users who simply enjoy flavored vapor without nicotine will now face the same tax burden as heavy nicotine consumers.

Another concern is the potential rise of a black market. Excessive taxation often drives consumers toward cheaper, unregulated alternatives. This could result in an influx of illegally imported or home-mixed e-liquids that may not meet safety standards. Such a shift would undermine the very public health goals the government claims to support.

For smaller businesses, compliance will be challenging. Many independent vape shops lack the resources to handle new reporting obligations, and the increased financial pressure may force closures. Larger retailers may be able to absorb the changes, but at the cost of reduced product diversity and higher market consolidation.

Comparison with Other European Countries

Ireland’s vape tax is one of the highest in Europe. By comparison, most EU countries levy far lower excise rates, and some impose none at all. This disparity could make Ireland one of the least attractive markets for vape manufacturers and importers, potentially leading to reduced product availability and variety for Irish consumers.

While the European Union has been considering harmonized vape taxes under its revised Tobacco Excise Directive, Ireland’s rate sits well above the expected EU minimums. The country’s decision to rush ahead using an emergency procedure also signals how determined its government is to enforce strict control over vaping products, regardless of regional consistency.

The result could be a fragmented European vape market, with Ireland serving as a cautionary example of how aggressive taxation impacts both consumer behavior and business health.

The Public Health Debate

Supporters of the tax argue that it aligns with Ireland’s strong anti-tobacco stance. The government has long championed aggressive tobacco control measures, and the vape tax is seen as an extension of that effort. From their perspective, nicotine addiction — whether from cigarettes or vapes — should be discouraged in all forms.

However, public health experts remain divided. Many researchers and advocacy organizations believe that vaping is significantly less harmful than smoking and has proven to be an effective smoking cessation tool. Penalizing vapers with high taxes could, in their view, push people back toward tobacco use and ultimately increase smoking rates.

In short, Ireland’s policy risks treating vaping as equally dangerous as smoking — despite substantial scientific evidence suggesting otherwise. This approach could erode years of progress in harm reduction and smoking cessation.

Risk of a Growing Illicit Market

Another concern is the potential expansion of illegal e-liquid trade. When legitimate products become unaffordable, consumers often turn to the black market. This has been observed in several countries with steep vape taxes.

Unregulated products pose a serious health risk because they may contain unknown or unsafe ingredients. Moreover, the government loses tax revenue while enforcement costs increase. Irish authorities will need to devote significant resources to policing the trade in untaxed e-liquids, but such efforts rarely succeed in fully containing underground markets.

The Economic Burden and Social Impact

While the government will benefit from increased revenue, the tax is expected to hit working-class consumers hardest. Many former smokers who switched to vaping to save money and improve their health now face an economic burden that could reverse their progress.

The uniform rate of €0.50 per millilitre does not account for usage patterns or income levels, meaning heavy users and lower-income individuals will be disproportionately affected. For those using vaping as a tool to quit smoking, the higher costs could lead to relapse or financial strain.

At the same time, the policy could consolidate the market under a handful of large players capable of handling compliance and taxation. This would reduce competition and innovation within Ireland’s vape industry, ultimately limiting consumer choice.

Looking Ahead

The coming months will reveal how the market and consumers respond to this drastic change. Some key areas to watch include:

• Consumer behavior: Whether users switch back to cigarettes, reduce consumption, or explore black market sources.
• Business closures: Small vape shops may struggle to remain viable under new administrative and financial pressures.
• Regulatory ripple effects: Other EU nations could look to Ireland as a model or warning for future policy decisions.
• Health outcomes: The ultimate test will be whether the tax reduces youth vaping rates without increasing smoking rates.

If the government’s goal is to reduce nicotine dependency, the long-term effects of this policy must be carefully monitored. Data-driven evaluation will be crucial to ensure the tax achieves its intended public health outcomes rather than creating new problems.

Final Thoughts

Ireland’s upcoming vape tax represents one of the most aggressive stances against vaping in Europe. Supporters argue it’s necessary to protect public health and curb youth usage, while critics see it as a poorly designed measure that punishes responsible adults and undermines harm reduction.

The policy will raise prices, reduce product availability, and potentially push consumers toward unregulated sources or back to smoking. Whether this bold move succeeds or backfires will depend on how policymakers respond to real-world outcomes once the tax takes effect.

For now, Irish vapers and businesses alike are bracing for a seismic shift in their industry — one that could reshape the country’s entire relationship with vaping for years to come.