Budget 2025 introduces notable changes to tobacco and nicotine taxation, with new measures aimed at public health and revenue generation.
Excise Duty Introduced on Vapes and E-Cigarettes
A new excise tax on vapes and e-cigarettes will take effect from mid 2025. The measure will apply a domestic charge of 50 cents per millilitre of e liquid, which is expected to add approximately €1.23 to the price of a standard disposable vape.
Minister for Finance Jack Chambers said the tax is being introduced for public health reasons, citing the sharp rise in vaping among younger people. He noted that the administrative work required to implement the tax means it will not take effect until the middle of next year.
€1 Increase on Cigarettes from Tonight
The Budget also includes a €1 increase in excise duty on a pack of 20 cigarettes, effective from tonight. This will bring the cost of cigarettes in the most common price bracket to €18.05. A proportional increase will also apply to other tobacco products.
The Minister said the adjustments reflect the Government’s ongoing commitment to discourage tobacco use through taxation.
