BAT warns vape tax alone insufficient
BAT Ireland warns November vape tax will curb illegal sales only if paired with strong enforcement and penalties across the sector
Print29 September 2025
The new vape tax that will come into effect on 1 November will help to bring Ireland’s illegal vape market under control, but only if accompanied by robust enforcement measures and penalties, otherwise, it risks incentivising retailers who buy and sell illegal vapes, said BAT Ireland.
Minister for Finance Paschal Donohoe recently signed the commencement order to operationalise the E-liquid Products Tax (EPT) that will impose a tax of 50 cent per millilitre of e-liquid, almost one year after the tax was first announced.
Improved market monitoring
BAT Ireland believes that a properly enforced excise tax and retail licensing system (which is not yet in place) should improve market monitoring and bring Ireland’s €220 million illicit vape market under control, protecting consumers and supporting responsible retailers.
“Excise tax is an important step in bringing oversight to the vape market in Ireland and preventing illegal sales, but it must be accompanied by robust enforcement measures, otherwise it risks making Ireland an even greater target for criminals,” said David Melinn, country manager, BAT Ireland.
The illegal vape market is currently not tracked by Government.
BAT Ireland called for the Revenue to introduce a tracker for the illegal vape market, similar to its Illegal Tobacco Product Research Surveys to help ensure oversight of the sector and halt smuggling routes.
Melinn added: “Illegal vapes account for up to 40% of Ireland’s €550 million vape market and are a clear route of access for under 18s.
“If we are to stop underage access, then tackling the black market and enforcing the under-18s sales ban needs to be an urgent priority.”
Minister of State Jennifer Murnane O’Connor with responsibility for Public Health and TDs recently made statements on youth vaping and tobacco use, during which concerns were raised about the easy accessibility of vapes to the underage.
Figures from the National Environmental Health Service (NEHS) show that during the first six months of 2025, 16% of 310 shops inspected via test purchases to under-18s failed to comply with the legislation.
The ban on vape sales to under-18s first came into force in December 2023.
The Act has a built-in review period after two years, meaning that the effectiveness of the legislation will need to be reviewed next year.
Melinn concluded: “BAT is very clear that vaping products are only for adult smokers looking to switch.
“We called for the under 18 vape sales ban to be introduced for eight years, and would now like to see this and the vape tax strongly enforced to ensure these products are only available to adult nicotine users.
“We hope this can be addressed when the Government conducts its review into the legislation banning underage sales next year.*
Read more: BAT Ireland urges urgent action on vape tax
© 2025, ShelfLife by Ryan Brennan
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