Irish politicians pride themselves on being at the forefront of ‘public health’ paternalism and Ireland has some of the world’s most punitive sin taxes. Of the 29 countries in the Nanny State Index, Ireland has the fourth highest rate of wine duty, and by far the highest tax on sparkling wine. It has the second highest tax on cigarettes in cash terms (after the UK) and the fifth highest after adjusting for affordability.

Like the UK, whose policies it often emulates, Ireland only scores well in the safer nicotine category but that is set to change soon. An E-liquid Products Tax is expected in mid-2025 which will raise the cost of a standard 10ml bottle by a staggering €5 (plus VAT). Ireland already has a very high tax on heated tobacco of €315 per kilogram.

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.

Under the Public Health (Alcohol) Act, which was passed in October 2018, alcohol advertising is banned in cinemas (except before films with an 18 certificate), at bus stops, train stations, within 200 metres of a school, on public transport, in sports arenas and at events aimed at children or involving motoring. Since January 2025, alcohol advertising has been banned on TV except between 9pm and 3am and is banned on the radio on weekdays between 3pm and 10am. A ban using loyalty cards to buy alcohol came into force in January 2021. Happy hour is also illegal.

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 ‘booze curtain’ policy forces supermarkets and other mixed retail shops to cordon off alcoholic drinks with a physical barrier. The barrier must be at least 120 centimetres high and keep the alcohol out of sight. Alternatively, the alcohol can be kept in storage units so long as they are not visible below a height of 150 centimetres.

Ireland has plain packaging for tobacco and the Public Health (Alcohol) Act 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) was introduced in January 2022.

E-cigarettes can be advertised within the confines of EU law and they can be used everywhere except on public transport. 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. Token-operated cigarette and e-cigarette vending machines are still legal but are due to be banned in September 2025.