Irish politicians pride themselves on being at the forefront of ‘public health’ paternalism. Ireland became the first country to introduce a full smoking ban in 2004 and it was the first European country to pass legislation for plain packaging of tobacco in 2015. Ireland has some of the world’s most punitive sin taxes. After adjusting for incomes, it has the EU’s second highest rate of wine duty (after Lithuania) and by far the highest tax on sparkling wine. Its taxes on beer and spirits are almost at Nordic levels. It has the highest tax on cigarettes in cash terms and the sixth highest when adjusted for incomes.

Ireland introduced a tax on sugary drinks in May 2018, one month after the UK did the same. As in the UK, the tax is two-tiered with a rate of €0.30 per litre for drinks that have more than 8 grams of sugar per 100ml and €0.20 per litre for drinks that have between 5 and 8 grams per 100ml.

Advertising and sponsorship of food deemed to be high in fat, sugar and/or salt is banned during television and radio programmes that are mostly watched by people under the age of 18. Such commercials cannot make up more than 25 per cent of advertising time during the rest of the day. Spirits cannot be advertised on TV or radio at all.

As of November 2019, alcohol advertising is banned in cinemas (except before films with an 18 certificate), in or on public service vehicles, at public transport stops and within 200 metres of a school, crèche or local authority playground. From November 2021, alcohol advertising will be banned in sports arenas and at events aimed at children or involving motoring. A ban on the use of loyalty cards to buy alcohol came into force in January 2021.

In November 2020, Ireland became the first EU country to ban the display of alcohol in shops. Modelled on the tobacco retail display ban, the policy forces supermarkets and other mixed retail shops to cordon off alcoholic drinks with a physical barrier. The barrier must be no less than 120 centimetres high and keep the alcohol out of sight. Alternatively, the alcohol can be kept in storage units so long as there are not visible below a height of 150 centimetres.

These measures are all part of the Public Health (Alcohol) Act which was passed in October 2018. It includes mandatory cancer warnings on alcohol packaging which could see Ireland come into conflict with the European Commission which says they could violate EU law. Worst of all for drinkers, a minimum unit price of €1 per Irish unit (€0.80 per UK unit) is set to be introduced, although it has been delayed while the government waits for Northern Ireland to do likewise.

E-cigarettes can be advertised within the confines of EU law and they can be used everywhere except on public transport. Cross-border sales are legal. A ban on non-tobacco e-cigarette flavours was proposed in January 2020. Some misguided anti-smoking groups have called for a €0.06 per ml tax on e-liquids. The government has said it will introduce a ‘targeted taxation regime to specifically discourage ‘vaping’ and e-cigarettes’, but has not done so yet.

A ban on smoking in cars if a person under the age of 18 is present came into effect on 1 January 2016 with a potential fine of €100. The Public Health (Tobacco and Nicotine Inhaling Products) Bill 2019 will ban cigarette vending machines if enacted.