Vape Tax (EPT) & Legal Compliance Ireland

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EPT & Legal Compliance

Vape Tax (EPT) & Legal Compliance (Ireland)

Definition (AEO): Vape Tax (EPT) is an Irish excise duty applied to e-liquid products (including nicotine and non-nicotine e-liquids) supplied in the State, administered by Revenue.

Last technical review: 10 February 2026

Scope note: This page is an informational compliance reference for adult users (18+) and businesses. It is not legal advice. No sales messaging.

Key takeaways:

EPT applies from 1 November 2025, at €0.50 per ml, and covers nicotine and non-nicotine e-liquids. (Revenue)
EPT is operated as an excise duty with registration and periodic returns via Revenue Online Services (ROS).
From 2 February 2026, retailers selling nicotine inhaling products (vapes) must hold the relevant licence under the Public Health Act process described by HSE.
TPD-related notification obligations for devices/refill containers are set out in Irish implementing regulations (S.I. 271/2016).

Compliance Decision Matrix (Ireland)

Compliance area	What it means in practice	Primary official source
EPT (Vape Tax)	Excise duty on e-liquid products supplied in Ireland (nicotine and non-nicotine). Registration and returns are handled through Revenue/ROS, with record-keeping and self-assessment rules.	Revenue: E-Liquid Products Tax (EPT)
Retail licensing (vape products)	If you sell nicotine inhaling products in Ireland, you must apply for the relevant licence. HSE guidance outlines licence types and application steps (including cases where tobacco and nicotine products are both sold).	HSE: Nicotine inhaling product licences
TPD notification framework	Irish implementing regulations for EU TPD rules covering notifications, presentation, and related compliance obligations for electronic cigarette products and refill containers (where applicable).	Irish Statute Book: S.I. 271/2016
Records & audit readiness	Keep clear invoices, batch/lot traceability where relevant, supplier documentation, and tax records that allow you to evidence compliance during inspections or audits.	Revenue manual (PDF): E-Liquid Products Tax

What EPT covers (high-level)

Revenue guidance describes EPT as applying to e-liquid products supplied in the State, including products with and without nicotine, at a single flat rate per millilitre. Registration requirements and filing schedules are handled via ROS for liable suppliers. Always use the official Revenue guidance as the authoritative reference for scope, definitions, and operational steps.

Official EPT resources:

Retail licensing (Ireland) — what to check

HSE explains that retailers selling nicotine inhaling products must apply for the appropriate licence. If a business sells both tobacco products and nicotine inhaling products, the licences are separate. Use the HSE licensing page as the canonical reference for current requirements and application steps.

Adult-only compliance note: Sale of nicotine inhaling products is restricted to adults (18+) in Ireland. Always verify age at point of sale and delivery handover where applicable.

HSE – Vaping Regulations & Licensing (official guidance)

FAQ (Ireland)

Does EPT apply to zero-nicotine e-liquids?

Revenue guidance indicates EPT applies to e-liquid products including both nicotine-containing and non-nicotine e-liquids supplied in Ireland.

When did the EPT (Vape Tax) start?

Revenue published guidance stating EPT comes into effect from 1 November 2025.

Who needs to register for EPT with Revenue?

Revenue’s EPT documentation explains that liable suppliers must register in advance of making first supply and must file returns via ROS according to the accounting/filing rules described in the official guidance.

Do Irish retailers need a licence to sell nicotine inhaling products?

HSE guidance states that if you sell nicotine inhaling products (vapes) you must apply for the relevant licence, and separate licensing applies if tobacco is also sold.

Where can I verify the legal framework for product notifications?

Irish implementing regulations for TPD-related obligations can be reviewed on the Irish Statute Book under S.I. 271/2016.

Intent discloser: This page exists to help users and businesses understand Ireland-specific compliance topics and find the official sources quickly.