Irish Vape Tax

🇮🇪 Important Notice for Irish Customers – E-Liquid Products Tax (EPT) from 1 November 2025

Effective 1 November 2025, all e-liquid products supplied in Ireland (including both nicotine and non-nicotine liquids) are subject to a new Excise Duty known as the E-Liquid Products Tax (EPT).
This tax is charged at €0.50 per millilitre (50 cent per mL) and is in addition to Irish VAT at 23 %.

⚠️ How This Affects Your Order

1. All e-liquid purchases delivered to an Irish address will incur:

   • EPT: €0.50 per mL

   • VAT: 23 % (applied on the total including EPT)

2. Example calculation

   • 100 mL e-liquid × €0.50 = €50 EPT

   • Sub-total €50 + 23 % VAT (€11.50) = €61.50 total tax due

   • This amount must be added to your payment manually when you complete your bank transfer.

3. Payment method

   • As our store currently does not use an automated payment gateway, the checkout will not automatically calculate or add Irish excise or VAT.

   • Customers must add the applicable EPT and VAT to their order total when making payment.

   • Bank details for payment are displayed at checkout.

4. Responsibility for compliance

   • By placing an order for delivery to Ireland, you confirm that you understand this tax obligation and agree to add the correct amount before submitting payment.

   • Orders paid without the required EPT + VAT will not be processed or shipped until the full amount is received.

ℹ️ Reference

This tax is introduced under Part 2, Chapter 1 of the Finance Act 2024 and administered by Revenue Ireland.
For further information, visit revenue.ie → E-Liquid Products Tax.