434. Deputy John Lahart asked the Tánaiste and Minister for Finance to clarify the way the proposed legislation on vaping, from a proposed tax purpose, addresses the environmental impact of disposable vapes; and the steps being taken to ensure that responsible adult users of refillable devices are not unfairly impacted. [38748/26]

Simon Harris, Tánaiste and Minister for Finance: The Government introduced the E-Liquid Products Tax (EPT), which came into effect on 1 November 2025 under Chapter 1 of Part 2 of the Finance Act 2024. The measure applies to all e-liquid products used in vaping devices, including both nicotine-containing and non-nicotine-containing liquids, at a flat rate of €0.50 per millilitre.

The introduction of the EPT forms part of Ireland’s ongoing commitment to protecting public health and addressing the increasing use of e-cigarettes and vaping products. In particular, the measure targets the growing popularity of these products among young people, where there are significant concerns about potential health risks. Evidence suggests that vaping can act as a gateway to nicotine dependence, and may increase the likelihood of progression to tobacco use. By increasing the cost of e-liquid products, the EPT is designed to reduce their affordability and accessibility, particularly for younger users.

The Department of Health have introduced the Public Health (Single-use Vapes) Bill 2025, which has just completed Second Stage in the Seanad. This bill provides for the further strengthening of both the public health and environmental policies by banning the sale of single use or disposable vapes completely.

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Dáil Éireann debate. Question 1108 - Legislative measures [38742/26]

https://www.oireachtas.ie/en/debates/question/2026-05-26/1108/#pq_1108 

1108. Deputy John Lahart asked the Minister for Health the present position with regard to vaping legislation; and if she will make a statement on the matter. [38742/26]

Jennifer Carroll MacNeill, Minister for Health: There are two pieces of legislation currently before the Oireachtas which have the aim of reducing the appeal of nicotine inhaling products to young people.

The Public Health (Single-Use Vapes) Bill will prohibit the sale of single-use vapes. It has completed all stages in Dáil Eireann and Second Stage in Seanad Eireann.

The Public Health (Single-Use Vapes) Bill has been notified under two separate European Union (EU) Directives. These notification procedures must be completed before the legislation can be enacted.

The Bill was notified under Article 24(3) of the Tobacco Products Directive (2014/40/EU) on 15 December 2025. By 15 June, the European Commission will issue an Implementing Decision to either approve or reject the legislation.

The Bill was also notified under the Technical Standards or TRIS Directive ((EU) 2015/1535). This is not an approval procedure, but a process for Member States and the Commission to make comments on the draft legislation. The standstill period for this TRIS procedure will end on 19 June 2026.

The Public Health (Tobacco Products and Nicotine Inhaling Products) (Amendment) Bill will introduce further regulation of nicotine inhaling products in terms of flavours, packaging and appearance, and retail display and advertising. It will also introduce domestic regulation for all other current and future non-medicinal nicotine consumption products, in the form of a minimum age of sale of 18 and retail display and advertising restrictions. This Bill has completed Committee Stage in Dáil Eireann.

The draft legislation was also notified at EU level under the TRIS Directive on 2 April 2026. This incurs a standstill period of 3 months, with a further 3 month extension if the EU Commission or Member States issue a Detailed Opinion regarding the legislation. This notification procedure must be completed before the legislation can be enacted.