Ireland Plans to Ban Disposable E-Cigarettes, Standardize Packaging, and Introduce E-Liquid Tax — How Should Businesses Respond?

Recently, the Irish government released its latest regulatory proposals, aiming to further tighten control over the e-cigarette industry through two new legislations — Public Health (Nicotine Inhaling Products) and supporting regulations. Key measures include a proposed full ban on disposable e-cigarettes, standardized packaging and flavor descriptions, restrictions on in-store displays and advertising, and the introduction of an e-liquid tax by the end of 2025.

Ban on Disposable E-Cigarettes

Under the new proposal, the government intends to prohibit the sale of disposable e-cigarettes. These products, often low-cost, brightly packaged, and easily accessible, are seen as a gateway for youth initiation and pose public health risks. As the policy remains in the draft legislative stage, businesses still have time to evaluate and adjust product strategies.

Standardized Packaging and Advertising Restrictions

Another legislative proposal targets packaging and retail visibility:

• Packaging must follow cigarette-style plain packaging rules, avoiding flashy images and colorful designs.

• Flavor descriptions will be restricted to basic names, with promotional terms such as “cooling” or “tropical fruit” prohibited.

• Outside of dedicated vape stores, retail points will be banned from displaying e-cigarette ads or products, effectively removing them from public view alongside traditional cigarettes.

E-Liquid Tax to Be Introduced by End of 2025

The Ministry of Finance has proposed an excise tax of €0.50 per ml of e-liquid, with an estimated annual revenue of €17 million.
For example, a disposable vape containing 2ml of e-liquid, currently priced at around €8, is expected to rise to approximately €9.23 after excise duty and VAT.

EU-Level Trend

Health Minister Jennifer Carroll MacNeill emphasized that national-level measures are limited and has called for revisions to the EU Tobacco Products Directive (TPD) to cover novel nicotine products such as nicotine pouches. Ireland is expected to push this agenda during its EU Presidency in 2026.

Industry Insights

• Rising compliance pressure: The proposed ban on disposables will accelerate a shift toward refillable or pod-based alternatives.

• Shrinking marketing space: Standardized packaging and advertising restrictions mean brand differentiation will rely more on flavor development and technical innovation.

• Tax burden transmission: The new excise duty will increase retail prices, potentially reshaping consumer behavior and market structures.