85. Deputy Naoise Ó Muirí asked the Tánaiste and Minister for Finance if his Department have examined the impacts of the excise duty placed on e-liquids in November, are concerned by reports of black-market sales of e-liquids; whether it conflicts with goals to dissuade single-use vapes; and if he will make a statement on the matter. [31461/26]

Simon Harris, Tánaiste and Minister for Finance: E-Liquid Products Tax (EPT) came into effect on 1 November 2025. The tax applies to first supplies of e-liquid products in the State made from that date at the rate of €500 per litre. Businesses who engage in the first supply of e-liquid products in the State are obliged to register and account for and pay the tax for each two-month accounting period.

I am advised by Revenue that preliminary data indicates that 79 suppliers have registered for EPT and provisional receipts for the accounting period 1 November 2025 to 31 December 2025 are €5.66m, and for 1 January 2026 to 28 February 2026 are €6.96m. Since the tax was introduced on 1 November 2025, provisional yield totals €12.6m.

The primary purpose of EPT is to address public health concerns and to account for the negative externalities created by the consumption of such products. Ireland’s specific tax per millilitre is in line with the taxation approach adopted in several other EU Member States. Furthermore, proposals published by the EU Commission in July 2025 to recast the existing Tobacco Tax Directive include expanding the scope of the Directive to encompass liquids used for e-cigarettes and other novel nicotine products. If agreed, this would lead to the introduction of a harmonised taxation framework for these products across the EU. Over recent months my Department, with support from Revenue, has been actively engaged in negotiations on these proposals at EU Council.

As with all taxes, Revenue’s focus in relation to EPT is on providing support to taxpayers who are seeking to comply with their obligations, while actively working to identify and pursue those who are not. Revenue is undertaking the appropriate compliance work to ensure that businesses are properly registered for supply of e-liquid products.

EPT is collected on a self-assessment basis and compliance with the law is enforced using the full range of compliance interventions and enforcement provisions for self-assessed taxes. Revenue compliance interventions are undertaken on a risk-assessed basis and EPT may be examined as part of cross tax head checks. Revenue fully utilises a comprehensive legislative framework that has been enacted by the Oireachtas to support its work against those who do not comply with their tax obligations, including EPT.

In its Annual Report, Revenue publishes details of its own compliance activities across all taxes and duties. Revenue also publishes lists of tax defaulters on a quarterly basis. This list includes details of persons who have made a settlement with Revenue or for whom the Court has determined a penalty relating to a settlement or has imposed a fine or other penalty in respect of a tax or duty offence. Now that EPT has commenced, details of settlements and/or offences regarding EPT will also fall to be included in these publications as they arise.

Revenue welcomes and acts on intelligence received from businesses or from members of the public regarding actual or suspected non-compliance activity regarding any duties or taxes, including EPT. Details can be provided in confidence to Revenue by phone to 1800 295 295. Alternatively, information can also be provided in confidence via the Revenue website or alternatively can be submitted directly to any Revenue office in writing.

The Deputy has made reference to “black market sales”. Regulation of e-cigarettes and nicotine-containing e-liquids placed on the market in the European Union is provided for under the Tobacco Products Directive (Directive 2014/40/EU) which is the responsibility of the Department of Health. This Directive sets a maximum nicotine concentration level and volume, and other health and safety rules on ingredients and packaging. The Directive was transposed into Irish law by the European Union (Manufacture, Presentation and Sale of Tobacco and Related Products) Regulations 2016. In recent years, the Department of Health has also introduced further measures to regulate e-cigarettes and similar products, and the manner in which they can be sold or promoted. Compliance with these regulations is undertaken by the Health Service Executive as the market surveillance authority.

My colleague, the Minister for Health, will have further information on these product regulatory provisions as well as information on the Public Health (Single-Use Vapes) Bill 2025 which proposes to ban the sale of single-use vapes in the State.