Billy Kelleher (Cork North Central, Fianna Fail)
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69. To ask the Minister for Finance his plans to ensure that Ireland maintains its downward trend in smoking rates (details supplied); and if he will make a statement on the matter. [18639/16]

Billy Kelleher (Cork North Central, Fianna Fail)
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72. To ask the Minister for Finance if he allowed officials of his Department to meet with any tobacco company in 2015 where the tax treatment of heated tobacco products was discussed; if he fully supports the objectives of Tobacco Free Ireland and if he will not permit a reduced excise rate on any tobacco product whose reduced risk claim has not been verified by an independent scientific body; and if he will make a statement on the matter. [18642/16]

Michael Noonan (Limerick City, Fine Gael)
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I propose to take Questions Nos. 69 and 72 together.

The Programme for a Partnership Government sets out a key public health committment to make Ireland tobacco free by 2025.  I support this committment.

The tax treatment of tobacco products is provided for in Directive 2011/64/EU (the 'Tobacco Products Tax Directive'), which harmonises the structures and definitions of tobacco products. However, the Directive does not, at this time, explicitly provide for heated tobacco products. Work is underway at EU level to amend the Directive to provide for a harmonised definition and tax treatment of heated tobacco products and officials are currently engaged in technical discussions at EU level in this regard.

I am informed by Revenue that, while heated tobacco products are not currently available on the Irish market, in the event that they are introduced here before the Directive is amended, the current national tobacco tax provisions are sufficiently broad to ensure that they will fall to be taxed as smoking tobacco.

On 28 August 2015, officials from my Department met with representatives of a tobacco company. The issue of the excise treatment of new heated tobacco products was raised by the company representatives.  My officials referred them to the Revenue Commissioners for the clarification of the treatment of these products as set out above. In this regard, Revenue officials meet regularly with the tobacco companies and with tobacco industry representatives to discuss administrative and operational issues around tobacco products tax.