A new tax on vape liquid will take effect from November 1, it has been confirmed. The tax, which was announced last year as part of Budget 2025, had been subject to delays in order to give the industry time to prepare for its introduction.

Under the new e-liquid products tax (EPT), both nicotine-containing and non-nicotine-containing e-liquid products used in vapes and e-cigarettes will be subject to a flat rate of 50c per millilitre of e-liquid. For example:

€1 per 2ml pod.

€5 per 10ml bottle or refill container or pod.

€25 per 50ml Shortfill.

€50 per 100ml Shortfill.

The best advice I can give customers is to stock up between now and 31st October as I do not know whether I will continue beyond that date.

All orders placed prior to and including 31/10 will be exempt from the new tax.

All the best,

Kevin - Owner, Rebel Vape.