463. Deputy Conor Sheehan asked the Minister for Finance the reason for the radical increase in the price of vaping liquid in Budget 2026; and if he will make a statement on the matter. [58237/25]

Paschal Donohoe, Minister for Finance: The E-Liquid Products Tax (EPT) was legislated for in Finance Act 2024 and will come into effect from 1 November 2025. Under the new law, the EPT will apply to both nicotine-containing and non-nicotine-containing e-liquid products at a single flat rate of 50 cent per millilitre of e-liquid.

The introduction of the EPT underlines Ireland’s ongoing commitment to safeguarding public health and tackling the increasing consumption of vapes and related products due to the health risks associated with their use, particularly for young people. There is a strong public health rationale to support the increased regulation of e-cigarettes and vapes, including through taxation.

The popularity of e-liquid products 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. According to the Healthy Ireland Survey 2024, e-cigarette usage in Ireland is highest among younger people, with 17% of 15–24-year-olds reporting that they use them either daily or occasionally. The EPT will help to make these products less affordable and accessible for young people

The EPT aligns with measures implemented across a number of EU Member States and proposed as part of the revision of the EU Tobacco Tax Directive (2011/64/EU). It also complements work being done by my colleague, the Minister for Health, to further regulate e-liquid products. Given the strong public health rationale underlying our tobacco tax policy, as well as the high e-cigarette prevalence rate in Ireland, a tax of 50 cent per millilitre of e-liquid is justified.