If you have any queries or would like to discuss the practical implications of these changes, our team is here to help.
You can contact us directly or read more of our Budget 2027 coverage.
Tobacco Excise duty on tobacco products is being increased by €1, inclusive of VAT, on a pack of 20 cigarettes in the most popular price category, together with pro rata increases for other tobacco products.
Excise duty on all e-liquid products is being increased by 20 cents per millilitre, exclusive of VAT with effect from 1 January 2027. The increase will bring the total excise on e-liquid products to 70 cents per millilitre, VAT exclusive.
A new betting charge for totalisator or pool betting is being introduced, generally commencing on the 1 January 2027. The rate of excise duty will be 25% on commissions earned. There will be an exemption for on course pool bets.