Ireland is moving forward with the toughest e-cigarette regulations in the EU, marking a significant shift in regional policy. Key legislative updates for 2025 focus on retail, taxation, licensing, and product standards, which are set to transform the local e-cigarette market. To understand their full impact, let's examine the key measures in detail:

E-Liquid Taxation from 2026

Ireland’s Finance Act 2024 introduces a new E-liquid Products Tax (EPT), expected at €0.50/ml, likely to take effect in early 2026. The tax could nearly double the retail price of a 10ml bottle—from around €5 to €10—and raise disposable vape prices from about €8 to over €9. This increase is anticipated to curb consumption and reshape purchasing patterns.

HSE Licensing for Vape Retailers

From 2 February 2026, retailers selling tobacco or e-cigarette products will need an annual HSE licence. The fee for e-cigarette sales is set at €800 per outlet, and temporary or mobile shops, including festival pop-ups, will no longer be eligible for licences.

Retail and Vending Restrictions

Starting 29 September 2025, the sale of e-cigarettes and nicotine-inhaling products through vending machines or other self-service points will be completely prohibited. The move aims to reinforce regulatory control under the Health Service Executive (HSE), heighten retailer compliance obligations, and promote a more standardized retail environment.

Disposable and Flavour Bans

The Irish Cabinet approved legislation in 2024 to ban disposable vaping devices and impose flavour restrictions, pending final enforcement. These measures align with broader EU initiatives aimed at reducing youth appeal and environmental impact.

Market Implications

The combined effect of these changes—licensing, taxation, disposable bans, and flavour limits—is transforming Ireland’s e-cigarette landscape. The market is expected to shift toward refillable open-system devices, alongside greater consolidation among compliant brands.

Atom’s Support for a Regulated Future

As a leading tobacco and e-liquid supplier, Hangsen Atom leverages deep experience in highly regulated markets to assist partners through transition. Our team provides high quality e-liquids that meet flavour and compliance standards and supply chain optimization to offset rising costs. With a focus on quality and adaptability, Atom helps partners navigate Ireland’s evolving market and capture new opportunities in the open-system segment.

For inquiries regarding e-liquid in the Irish market, please contact us at e-liquids@hangsen.com.