Revenue publishes guidance on new ‘Vape Tax’

On 30 September 2025, Revenue published detailed guidance to assist suppliers in understanding their obligations under the new E-liquid Products Tax (EPT).

EPT was legislated for in the Finance Act 2024 and will come into effect from 1 November 2025.  EPT will apply to both nicotine-containing and non-nicotine-containing e-liquid products such as those used in vapes and e-cigarettes, at a rate of 50 cent per millilitre.

The tax applies the first time an e-liquid product is supplied by a business in the State to another business or individual in the State.  This means that importers and manufacturers of e-liquid products for sale are liable for the tax. The business that makes that first supply (hereinafter referred to as “supplier”) is obliged to register for EPT and to account for, and pay, the tax.

While some shop owners may also be importers or wholesale suppliers, the majority of those required to register, file, and pay the tax, are manufacturers and importers. Businesses who source all their e-liquid products from other businesses in the State will not be required to register for the tax.

From 1 November 2025, suppliers of e-liquid products will be required to:

• Register with Revenue in advance of making a first supply of e-liquid products in the State.
• File periodic returns in respect of EPT.
• Pay the tax due via Revenue’s electronic systems.

Suppliers can now register for EPT online, via the Revenue Online Service (ROS), and Revenue has already begun engaging with stakeholders and suppliers to ensure they are prepared in advance of the commencement date.

Guidance published on the Revenue website includes two new Tax and Duty Manuals which outline how the tax will operate and provide practical examples for suppliers.  The guidance also includes a step-by-step explanation of the registration process and sets out how suppliers can comply with their filing and payment obligations.

This guidance, is accessible in two documents, Registration and Filing Guidelines for E-Liquid Products Tax (EPT) and E-Liquids Products Tax (EPT), and is part of Revenue’s broader information campaign to support suppliers and provide them with the information they need to comply with their obligations.

EPT is a self-assessed tax, and suppliers are reminded that they are expected to take all reasonable steps to ensure that they understand and comply with the new reporting requirements. Businesses involved in the supply of e-liquid products are therefore encouraged to familiarise themselves with Revenue guidance on EPT in order to fully assess if they are liable to the tax.

[ENDS 30/09/2025]