[Oireachtas] Dáil Éireann debate. Question 73. Customs and excise [e-cigarettes] [28421/24]. (03 Jul 2024)
External website: https://www.oireachtas.ie/en/debates/question/2024...
73. Deputy Brendan Smith asked the Minister for Finance if he is aware of the presence of a new nicotine inhaling product type on the market (details supplied); if this product type will be included in the excise regime planned for nicotine inhaling products, as announced in Budget 2024; and if he will make a statement on the matter. [28421/24]
Jack Chambers, Minister for Finance: In light of public health interests, continuing delays to the revision of the Tobacco Products Tax EU Directive and the Programme for Government commitment to tax e-cigarettes and vapes, it was announced last year that a domestic tax on e-cigarettes and vaping products will be introduced as part of this year’s Budget.
My officials are preparing legislation for the introduction of a domestic tax regime for these products and that work is ongoing. The scope of the tax and the applicable rate will be finalised in advance of the Finance Bill. It is proposed that definitions, for tax purposes, will be introduced in Finance Bill 2024, after which time the administration and tax collection systems can be established.
The Department of Health are also drafting their own legislation and policies in relation to nicotine inhaling products. My Department is liaising with colleagues in the Department of Health in relation to the regulation of e-cigarettes and related products and will continue to work with them in order to align appropriately our respective positions.
MM-MO Crime and law > Substance use laws > Tobacco / cigarette laws
MP-MR Policy, planning, economics, work and social services > Economic aspects of substance use (cost / pricing)
VA Geographic area > Europe > Ireland
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