E-liquid Products Tax (EPT)
Returns and Payments
All E-liquid Products Suppliers (EPS) are required no later than one month after the end of the 2 month accounting period to:
- file a return
- and
- pay any liability.
If a registered supplier has not made any supplies in the accounting period, a 'nil' return must be submitted.
Interest on late payment applies to any payment made after the due date. If a taxpayer fails to pay the amount due, Revenue may refer the debt for enforcement action. This can include sheriff enforcement, civil proceedings through the courts or attachment of third parties.
For detailed information regarding E-liquid Products Tax (EPT), please see Further guidance.
Next: Records