Irish Vape Tax: Retailer Impact & Compliance Concerns
Most Irish retailers will face no new direct administrative obligations under the upcoming e-liquid excise tax, set to take effect on November 1st, according to the Convenience Stores and Newsagents Association (CSNA). The association clarified that, similar to the introduction of the Sugar Sweetened Drinks Tax, the legal responsibility for the new excise will primarily fall on manufacturers and suppliers, not the final retailer, unless the retailer is directly importing products from a supplier based outside the state.
The new excise rate is set at €500 per litre, plus VAT. For the two most common e-liquid volumes in the marketplace, this will add a significant cost at the wholesale level:
- 2ml products (typical for disposables): An additional €1.00 plus VAT (totaling €1.23).
- 10ml products (primarily for refillables): An additional €5.00 plus VAT (totaling €6.15).
While most retailers will not have to handle the excise paperwork, the CSNA noted it will be “commercially sensible” for them to increase their retail prices from November 1st to reflect these new wholesale costs.
Following a meeting with Revenue, the CSNA raised several significant concerns, chief among them the decision to introduce the tax without a requirement for tax stamps on the products, similar to those used for traditional tobacco. The CSNA argued that tax stamps are a highly effective tool for compliance, providing assurance to retailers that their supplier has declared the product, giving consumers a mark of quality assurance, and making it “infinitely more easy” for Revenue and Health Service Executive (HSE) officials to conduct compliance audits on hundreds of different products.
The association also urged Revenue to ensure that tax-compliant businesses are not unfairly disadvantaged by online sellers, particularly those from outside the state and the EU, who might allow products to enter the country without the same excises applied. They argued that all vaping liquids, regardless of origin, should be subject to the same public health requirements, such as dual-language warnings and nicotine level limits, which are enforced by the Environmental Health Service.
The CSNA has called on Revenue to extend its communications campaign to ensure all stakeholders are aware of the new tax and to provide a “Hotline” for retailers to report suspected “rogue” operators. For the small number of retailers who do import vaping products directly (e.g., from Northern Ireland or the UK), they will need to register through their ROS online account and be aware of bi-monthly reporting requirements. The association also noted that it is a “legitimate commercial decision” for retailers to increase their vape stock levels in advance of the November 1st price hike.
- Read more: How Much More Will Vaping Cost You in Ireland After November 1
- Source article: Retailers spared major action on vape tax: CSNA
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