A new excise duty is to be introduced on vapes and e-cigarettes from the middle of next year.
A domestic tax of 50c per millilitre of e-liquid will be introduced - adding around €1.23 to the cost of a typical, disposable vape.
Minister for Finance Jack Chambers said the tax would be introduced on public health grounds given the significant rise in the use of vapes and e-cigarettes.
However, due to the operational and administrative challenges associated with the introduction of this measure, it would not come into place until the middle of 2025.
Meanwhile the excise duty on a packet of 20 cigarettes is set to rise by €1 tonight.
The Minister said this would bring the price of cigarettes in the most popular price category to €18.05.
There would also be a pro-rate increase on the duty charged on other tobacco products.
