Responsible Vaping Ireland 2026 pre-budget submission
In July, RVI launched our 2026 Pre-Budget Submission.
- Doubling HSE Test Purchase Checks: RVI supports the under-18 sales ban introduced in December 2023 but highlights a lack of increased funding for enforcement. The group is calling for a doubling of HSE test purchase inspections to ensure the ban is effectively implemented.
- Robust Retailer Compliance Inspections: increase product compliance inspections of retailers, including mobile phone accessory and laptop repair shops retailing vaping products, to ensure that all products on sale are compliant with Irish and EU regulations.
- Timely Introduction of Excise on E-Liquid: While welcoming the Government’s plan to introduce a €0.50/ml excise on e-liquids, RVI calls for its rollout by end-2025, with clear communication to retailers and adequate enforcement resources.
- Funding for Research on Illicit Trade: RVI urges the Government to allocate resources to the Revenue Commissioners to conduct annual research and tracking of illicit vape sales, similar to existing tracking of illicit tobacco purchasing.
You can find the submission here: Responsible Vaping Ireland 2026 Pre-Budget Submission
Electronic Products Tax to be introduced from 1st November
Electronic Products Tax to be introduced from November 1st, those who are eligible for EPT include:
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- Retailers who obtain e-liquid products from a supplier outside of the State, for onward sale within Ireland
- Retailers who obtain all their e-liquid products from a supplier within the State do not need to register for EPT.
- Retailers can register for EPT under the ‘My Services’ tab on ROS online.
Responsible Vaping Ireland launches Economic Report
RVI launched it's economic report in 2025. See the report here: RVI: Report 12.05
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- The vaping market in Ireland has grown rapidly over the past decade, becoming a highly valuable retail segment for local retailers across the country. While there are over 3,300 retailers selling vaping products in Ireland, there is a worrying lack of clarity on the number of other retailers such as mobile phone accessory and laptop repair stores who may be selling vapes.
- This report lays out ways to address the sale of illicit vapes in Ireland and welcomes the proposed retail licensing system which will be introduced from February 2026, along with strong enforcement of regulation that is needed to prevent minors from accessing vapes.
- RVI would caution that excessive legislation could negatively impact small local retailers by curtailing their vaping revenue sales and the margins and direct profit it generates for them.

Supporting local retailers,
helping smokers to quit
A blueprint for sensible
vaping regulation in Ireland