E-liquid Products Tax (EPT)
When does E-liquid Products Tax apply?
A liability to E-liquids Products Tax (EPT) arises where a supplier makes a first supply in the State of a quantity of e-liquid products. This means that taxable e-liquid products that have been brought into, or produced in the State, are being supplied to another person by the producer or importer.
In making this first supply in the State the producer or importer is an E-liquid Products Supplier (EPS).
The first supply in the State may be at wholesale or retail level. If the taxable e-liquid products are sourced outside the State, whoever makes the first supply in the State is the liable supplier.
Only first supplies in the State are liable to the tax. Second and subsequent supplies are not liable supplies.
A wholesaler or retailer is not deemed a liable supplier if they are supplying goods they sourced in the State from:
- a producer
- or
- an importer.
The EPS making the first supply is liable to account for and pay the EPT. The liability arises when the first supply is made in the State. This is the point at which the supplier transfers ownership, or the right to dispose of the goods, as owner, to another person. First supplies that are free of charge are still liable to EPT.
First supplies between related companies (as defined in the Companies Act 2014) are not regarded as liable supplies.
The the production of e-liquid products in the State does not give rise to a liability to EPT.
Who is liable for EPT?
EPT liability arises on first supply, in the State, of e-liquid products by an E-liquid Products Supplier (EPS). The EPS is accountable for and must pay the tax to Revenue.
An EPS is:
How is EPT collected?
EPT is collected on a self-assessed basis. This means that the person liable to pay the tax must assess their tax liability and file a return and payment on that basis. The return is subject to audit and compliance checks by Revenue.
What is the tax treatment of a first supply of e-liquid products outside the State?
Where a first supply of e-liquid products is made to a person or business located outside the State, that supply is not liable to EPT.
For detailed information regarding E-liquid Products Tax (EPT), please see Further guidance.
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