140. Deputy Niamh Smyth asked the Minister for Finance if he will review correspondence (details supplied); if he will address the concerns raised; and if he will make a statement on the matter. [54236/25]

Paschal Donohoe, Minister for Finance: The 2020 Programme for Government committed to bringing in a targeted taxation regime to specifically discourage vaping and e-cigarettes, in order to support health and well-being objectives. The E-liquid Products Tax, legislated for in Finance Act 2024 and due to commence on 1 November 2025, achieves that aim.

Although e-cigarettes may be used as a cessation device in some instances, their popularity among young people is a primary public health concern, particularly due to the gateway effect these products can have in relation to the uptake of other nicotine or tobacco containing products. There is a strong public health rationale to support the increased regulation of e-cigarettes and vapes, including through taxation.

The HSE indicates that an e-cigarette product should be authorised by the Health Products and Regulatory Authority (HPRA) if it is marketed or promoted for a medicinal purpose, such as quitting smoking. In Ireland, no e-cigarette product currently on the market has a licensed indication for smoking cessation.

The National Stop Smoking Clinical Guidelines, which were published in 2022, do not recommend e-cigarettes as a smoking cessation aid. As these products have not gone through the same safety and quality checks as licensed stop smoking medicines, such as nicotine replacement therapies (NRT), they are not advocated as a cessation method. The World Health Organisation published its first global guidelines for smoking cessation in July 2024 and did not recommend e-cigarettes for smoking cessation on similar grounds.

The HSE offer a number of free programmes and supports to those who wish to stop smoking through the QUIT service, including a range of NRT which are offered free of charge from local stop smoking clinics. The free NRT is offered as part of a package of supports to those who wish to quit smoking. Furthermore, the E-liquid Products Tax will not apply to medicines licensed or authorised by the HPRA for the purposes of nicotine replacement therapy.

The introduction of the E-liquid Products Tax underlines Ireland’s ongoing commitment to safeguarding public health and tackling the increasing consumption of vapes and related products, particularly among young people.