E-liquid Products Tax (EPT)

EPT is expected to come into effect during 2025 and will apply to all e-liquid products. The tax will apply to both nicotine containing and non-nicotine containing e-liquid products.

EPT will apply on the first supply in the State of e-liquid product. The supplier of the e-liquid product will be liable to account for and pay the tax. 

The tax will operate as an excise duty and will be administered on a self-assessment basis. Suppliers will be required to register with Revenue in advance of making a first supply of e-liquid products in the State. They will need to file returns within one month after the end of the accounting period during which the supplies were made.

Further details and guidance regarding EPT will be provided in due course.