576. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether Revenue has undertaken any assessment of the estimated annual Exchequer loss arising from the illicit sale of vaping products, untaxed nicotine inhaling products, or non-compliant e-liquid products since the commencement of the E-Liquid Products Tax on 1 November 2025; and if he will make a statement on the matter. [43173/26]
577. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether Revenue has considered commissioning, conducting, or participating in an independent survey or research project to estimate the scale of the illicit vaping market in the State, similar to the annual illicit tobacco consumption survey; and if he will make a statement on the matter. [43174/26]
578. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the number of audits, compliance interventions, investigations, inspections, risk assessments, or enforcement actions undertaken by Revenue in relation to the E-Liquid Products Tax since its introduction on 1 November 2025 by month, in tabular form; and if he will make a statement on the matter. [43175/26]
579. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the number of registered suppliers under the E-Liquid Products Tax that have been subject to Revenue compliance checks since the tax was introduced; the number of cases in which underpayments, non-compliance, or enforcement concerns were identified; and if he will make a statement on the matter. [43176/26]
580. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether Revenue maintains a formal information-sharing arrangement with the HSE National Environmental Health Service in relation to licensed retailers of tobacco products and nicotine inhaling products; and if he will make a statement on the matter. [43177/26]
581. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether Revenue has access to the register of retailers licensed under the Public Health (Tobacco Products and Nicotine Inhaling Products) Act 2023 for compliance, risk assessment, or taxation purposes; and if he will make a statement on the matter. [43178/26]
582. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the number of cases since 1 November 2025 in which Revenue identified the supply, sale, or distribution of e-liquid products by persons or entities not registered for the E-Liquid Products Tax; and if he will make a statement on the matter. [43179/26]
583. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether Revenue has undertaken any assessment of the compliance rate among suppliers liable for the E-Liquid Products Tax; the methodology used to estimate compliance; and if he will make a statement on the matter. [43180/26]
584. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the number and value of assessments, settlements, penalties, interest charges, or other liabilities raised by Revenue in relation to E-Liquid Products Tax compliance since 1 November 2025; and if he will make a statement on the matter. [43181/26]
585. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether Revenue has identified any emerging risks to the collection of the E-Liquid Products Tax arising from online sales, cross-border purchases, direct-to-consumer imports, or unlicensed supply chains; and if he will make a statement on the matter. [43182/26]
586. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether Revenue has estimated the proportion of vaping products consumed in the State that are supplied through channels outside the E-Liquid Products Tax regime; and if he will make a statement on the matter. [43183/26]
587. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether any review has been undertaken of the effectiveness of the first-supply model used for the E-Liquid Products Tax in preventing tax evasion, illicit trade, and market distortion; and if he will make a statement on the matter. [43184/26]
588. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the number of Revenue seizures involving nicotine-containing vaping products that did not contain controlled drugs in each year since 2020; and if he will make a statement on the matter. [43185/26]
589. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether Revenue records seizures of untaxed nicotine inhaling products separately from vaping products containing controlled drugs; and if he will make a statement on the matter. [43186/26]
590. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether Revenue has undertaken any analysis of the potential relationship between increases in excise and taxation on vaping products and the risk of illicit market growth; and if he will make a statement on the matter. [43187/26]

Simon Harris, Tánaiste and Minister for Finance: I propose to take Questions Nos. 576, 577, 578, 579, 580, 581, 582, 583, 584, 585, 586, 587, 588, 589 and 590 together.

The E-Liquid Products Tax (EPT) was legislated for in Finance Act 2024 and came into effect on 1 November 2025. The tax is chargeable at the point where an e-liquid product is first supplied in the State, and it applies at the rate of €500 per litre. This ‘first supply model’ supports effective administration of the tax, as it places the tax charge at an early point in the supply chain, where there is typically a smaller number of operators. The ‘first supply model’ is not novel; a similar design is used for certain other excises such as Sugar Sweetened Drinks Tax and Solid Fuel Carbon Tax. Any supplier who makes a first supply of e-liquid products in the State is required by the legislation to register with Revenue for EPT in advance of making such a first supply. Generally, it is importers and manufacturers of e-liquid products for sale who are liable to account for and pay the tax. Some retailers may also be importers or wholesale suppliers. However, the majority of those required to register, file, and pay the tax, are manufacturers and importers, rather than retailers.

I am advised by Revenue that preliminary data indicates that 79 suppliers have registered for EPT.  Following the introduction of the tax on 1 November 2025, the provisional yield across the first three 2-monthly accounting periods is €20.21m.

As with all taxes, Revenue’s focus in relation to EPT, particularly in these initial periods since the tax was introduced, 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.

EPT is collected on a self-assessment basis.  The full range of compliance interventions and enforcement provisions that are normal for self-assessed taxes also apply to EPT.  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 those for EPT.

In accordance with section 65 of Finance Act 2024, it is an offence for any person to fail to comply with their EPT obligations. Such persons may, on summary conviction, be liable to a Class A fine. Furthermore, as EPT is an excise duty, relevant provisions of General Excise legislation as set out in Finance Act 2001, as amended, are also available. These provisions provide for the raising of estimates and/or assessments to collect underdeclared EPT liabilities. Section 99C of Finance Act 2001 also provides for tax-geared penalties for carelessly or deliberately making incorrect returns or failing to make returns.

In its Annual Report, Revenue publishes details of its compliance activities across all taxes and duties. The Annual Report also includes information about the individual taxes including net tax receipts. 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.

The Deputy has asked about the supply of e-liquid products from sources outside the State and via so-called ‘unlicenced’ supply chains. There is no supply chain licensing system. As outlined, a supplier who makes a first supply in the State of e-liquid products is obliged to register with Revenue for EPT purposes. At present, there is not yet an EU-wide tax regime for e-liquid products. Therefore, many Member States, including Ireland, have introduced their own national excises on these products for health policy reasons. As a national excise, the operation of EPT must be compatible with the EU Single Market rules which preclude the use of cross-border movement controls. This means that e-liquid products coming into the State from other Member States or Northern Ireland (which is part of the Single Market for goods) cannot be subject to the type of cross-border movement controls that are integral to the regimes for the existing EU harmonised excises on tobacco, alcohol or mineral oils.

However, the Deputy will be aware that in July 2025, the EU Commission published its proposal to recast the existing Tobacco Taxation Directive (Directive 2011/64/EU). Among other things, the recast Directive proposes to bring tobacco alternative products, including e-liquid products, within both the harmonised taxation framework and the EU-wide Excise Movement and Control System (EMCS) which limits and regulates product movements.  If agreed, this would lead to the introduction of harmonised taxation and movement control frameworks for these products across the EU. 

The Deputy has referred to a number of market regulation matters including the “illicit vaping market”. Regulation of e-cigarettes and nicotine-containing e-liquids placed on the market in the EU, including cross-border online sales of such products, is governed by the Tobacco Products Directive (Directive 2014/40/EU), which 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 Minister for Health under 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.  For example, the new licensing system for retailers of tobacco products and nicotine inhaling products such as vapes which the Deputy has referred to was introduced under the Public Health (Tobacco Products and Nicotine Inhaling Products) Act 2023. Revenue does not have any role in the administration of the retail licensing regime, which is conducted by the public health authorities under legislation introduced by my colleague the Minister for Health. The Deputy may wish to contact the Department of Health for further information on these product regulatory provisions. Compliance with these regulations is undertaken by the Health Service Executive (HSE) as the market surveillance authority.

As the national tax and customs administration, Revenue plays a role in the enforcement of illegal vaping products and this responsibility primarily centres around products that contain illegal substances such as Tetrahydrocannabinol (THC) and Hexahydrocannabinol (HHC), as these are controlled drugs under the Misuse of Drugs Act 1977.  The table below outlines the number of vaping products that contained controlled drugs seized by Revenue from 2020 until the end of May this year.

Any consignments of nicotine-containing vaping products that do not contain controlled drugs are referred to the Health Service Executive. The HSE has responsibility and authority for inspecting such consignments. Revenue can only seize such consignments upon receipt of a prohibition order from the HSE.

The National Environmental Health Service of the HSE is the appropriate authority in relation to vaping products consumed within the State. Revenue does not hold information on consumption levels generally or the proportion of vaping products consumed in the State that have not been subject to EPT.

Finally, as with all taxes and duties, Revenue welcomes and acts on intelligence received from businesses or from members of the public regarding actual or suspected non-compliance activity regarding taxes, including EPT. Details about tax non-compliance 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.