E-liquid Products Tax (EPT)
Overview
E-liquid Products Tax (EPT) will come into effect on 1 November 2025 and applies to all e-liquid products used in e-liquid inhalation products.
EPT applies on the first supply in the State of e-liquid products. The supplier is liable to account for and pay the tax. The tax applies to both nicotine containing and non-nicotine containing e-liquid products.
The tax operates as an excise duty and is administered on a self-assessment basis. Suppliers are required to register with Revenue in advance of making a first supply of e-liquid products in the State. They will need to file returns within one month after the end of the accounting period during which the supplies were made.
For detailed information regarding E-liquid Products Tax (EPT), please see Further guidance.
Next: What products are taxable?