A new excise tax on vaping products in Ireland is set to take effect from midnight on Saturday, November 1st. The levy, first announced in the October budget, will apply a tax of 50 cents per milliliter on all e-liquids, impacting both reusable and disposable vapes, regardless of whether they contain nicotine.
This new tax will significantly increase the cost for consumers. It is expected to add €1 to the price of a standard 2ml disposable vape, bringing its cost to around €9. For users of reusable devices, the price of a typical 10ml bottle of e-liquid is projected to double, rising from approximately €5 to €10, excluding VAT.
The government has justified the tax as a public health measure aimed at reducing vape use, particularly among young people. Taoiseach Micheál Martin described vaping as the "second coming of the tobacco industry" and its "revenge... on the smoking ban." He stated the tax was being introduced "because price does matter," drawing a parallel to how consistent tax hikes on cigarettes helped reduce tobacco consumption. "I find it extraordinary that a product gets on the market without anybody having to do due diligence in respect of what we are now learning are very serious health impacts as a result of vaping," Mr. Martin said. He confirmed that Health Minister Jennifer Carroll MacNeill is preparing further legislation around vaping.
The Irish Heart Foundation has previously supported tobacco tax increases as the most effective way to encourage quitting and deter youth initiation. The new vape tax is part of a broader strategy that also saw a 50-cent increase on a 20-pack of cigarettes in the latest budget, bringing that cost to nearly €19.
