E-cigarette deposits approach: what does the 50-cent proposal mean for retailers?

A €0.50 e-cigarette deposit remains a draft Cabinet proposal, not an implemented charge.

What has been adopted, and what remains to be decided?

Legislative amendments adopted in June provide for the system's provisions from 1 February 2027. Scope: devices with non-rechargeable batteries. Deposits will be refunded electronically after return; devices without an identifier can be returned, but without a refund.

Therefore, the description “disposable e-cigarette” should not be the sole test for a shop's entire product range. Businesses need to check each device's specifications and the relevant legal definition. Establishing a system in law also does not demonstrate that all collection machines are already operating.

The public consultation on draft 26-TA-2619 runs until 5 November. Businesses can still submit reasoned proposals.

A collection target is not a promise of recycling results

The draft requires collection of at least 50% in 2027 and 80% from 2028 of deposit devices placed on the market that year; a unique square code is planned for tracking.

Editorial explanation: collected devices are not the same as materials actually recycled. Both stages matter when assessing performance. Comparisons of percentages also require the same reporting period and a clear denominator, rather than an impressive target alone.

The Ministry of Climate and Energy links the need for the system to devices entering mixed household waste and the fire risk posed by lithium batteries.

€3.125 million is not the final cost of the entire system

The industry estimate in the explanatory report assumes at least 125 machines, about €25,000 each to buy and install: €3.125 million excluding VAT. IT, logistics and other operating costs are excluded; the total remains undetermined.

This does not establish that the government has allocated that amount from its budget or that every shop must buy a machine. A refundable consumer deposit and a business's expenditure on operating the system are separate cash flows.

What can retailers prepare now?

Editorial practical checklist:

• List affected products using suppliers' technical documentation.
• Discuss marking changes and the transition for existing stock with suppliers, without inventing an unverified exemption for older goods.
• Test how records will distinguish the product price, deposit and other settlements; adapt the final solution to the adopted rules.
• Plan staff training: where devices can be returned, who refunds the money and what happens if a return fails.

Before signing contracts, request a clear cost breakdown and allocation of responsibilities. Decisions should rest on specific terms, not an assumption that the amount paid by consumers will cover every additional expense incurred by the shop.

For organising business records and documents, review services for businesses; for finding professional partners, see business listings. Check that a prospective partner's expertise and service scope match the actual task.

Official information sources

• TAP: draft regulations
• Legislative amendments
• TAP: consultation
• Ministry: system purpose
• TAP: explanatory report