Colm Brophy (Dublin South West, Fine Gael)
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223. To ask the Minister for Health his views on whether heated tobacco products should not be given a reduced and more favourable excise treatment than cigarettes in view of the World Health Organization’s position that all forms of tobacco use are harmful; and if he will make a statement on the matter. [14462/18]

Colm Brophy (Dublin South West, Fine Gael)
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224. To ask the Minister for Health his plans to engage with the Department of Finance on the excise duties of heated tobacco products in advance of their potential launch here; and if he will make a statement on the matter. [14463/18]

Simon Harris (Wicklow, Fine Gael)
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I propose to take Questions Nos. 223 and 224 together.

The rate of duty to be applied to any tobacco product is a matter for the Department of Finance.

In the consideration of the excise treatment to apply to new tobacco products, the Department of Finance consults with my Department in relation to the compliance of those tobacco products with public health tobacco legislation. My Department continues to monitor emerging research and evidence in relation to tobacco products, including heated tobacco products.