LAST UPDATE | 10 Oct 2023

THE GOVERNMENT HAS been criticised for not introducing its promised tax on e-cigarettes after deferring it to next year’s budget.

The Irish Heart Foundation said the tax on vapes is a crucial measure to protect children’s health and reduce youth use of e-cigarettes – but insisted it must be introduced now as per a commitment in the Programme for Government.

Minister for Finance Michael McGrath said on Tuesday that “considerable preparatory work” will be needed by his department and Revenue on the new “domestic tax” on e-cigarettes.

It was expected in the run up to today’s budget announcement that an additional tax on e-cigarettes could be announced to dissuade people from using them.  

Director of Advocacy for the IHF Chris Macey said Ireland “can’t afford to wait a moment longer than necessary” to impose the tax.

“Nicotine is one of the most addictive substances on the planet and there has been an explosion in youth use of e-cigarettes that has been further fuelled by the advent of disposable vapes,” said Macey.

He added that Ireland has been “one of the slowest countries” to react in Europe to the vaping ”menace”, with many other nations have made it illegal to sell vapes to children.

“The Government knows the threat they pose to the future health of our children and that higher taxes could significantly reduce the number of child vapers because of their sensitivity to price increase,” Macey said.

Government sources had indicated the tax would not be rolled out immediately as new legislation would be needed.

Currently, VAT is charged on vaping products but they do not have excise duty levied on them like normal cigarettes.

The government announced a 75c increase in excise on a packet of cigarettes on Tuesday, with the change to kick in tonight. This will bring the price of cigarettes in the most popular price category to €16.75.

The Programme for Government commited the government to “bring in a targeted taxation regime to specifically discourage ‘vaping’ and e-cigarettes”.

Billed as a healthier alternative to smoking, vaping began to take off in Ireland a decade ago, with e-cigarettes becoming increasingly widely available through standalone shops, convenience stores and petrol stations. 

While the industry has long claimed its products are a less harmful way to help people quit smoking, Irish health authorities have for many years advocated a precautionary approach, particularly due to the presence of highly addictive nicotine.

In recent times, particular concern has been raised about disposable vapes due to their accessibility to children – linked to their lower price point – and their environmental impact. They are difficult to recycle, because they contain batteries, and they have become a prevalent litter problem according to recent litter surveys.

Just last week, the paediatric faculty of the Royal College of Physicians of Ireland called for a ban on disposables as the most commonly used vapes among young people.

The doctors cited impacts on children and adolescents including the long-term negative impact of nicotine exposure on brain development, as well as chest symptoms such as cough, wheezing and asthma exacerbation.

A national survey for the Department of Health conducted in late 2021 and early 2022 found that usage of e-cigarettes was highest among the under-25s, with 11% using them compared with 6% of the population as a whole. 

The same survey found that vapes were a popular aid to quitting smoking, used by 22% of people who had successfully quit in the past year. The survey also found that 10% of daily smokers and 24% of occasional smokers also use vapes at least occasionally.

A separate survey in 2019, the European School Survey Project on Alcohol and Other Drugs, found that 39% of 15-16 year olds had tried e-cigarettes and 18% were current users.

Additional reporting by Eoghan Dalton