Seán Kyne (Galway West, Fine Gael)
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221. To ask the Minister for Health if records are kept regarding the sale of e-cigarette and associated products; the level of VAT that has been obtained from the sale of e-cigarettes in each of the past three years; and if he will make a statement on the matter. [23943/14]

James Reilly (Dublin North, Fine Gael)
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Neither my Department nor the Health Service Executive collects information in relation to the sale of e-cigarettes and associated products. With regard to the level of VAT obtained from the sale of e-cigarettes for the past three years, I have been informed by the Revenue Commissioners that there are no statistics available on the estimate VAT receipts on e-cigarettes. The information furnished on VAT returns does not require the yield from particular products to be identified.