Paschal Donohoe (Dublin Central, Fine Gael)
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The tax treatment of tobacco products in EU member states is provided for in Directive 2011/64/EU (the 'Tobacco Products Tax Directive'), but it does not provide explicitly for heated tobacco products. 

I am advised by Revenue that heated tobacco products, which are also known as heat-not-burn tobacco products, are a relatively recent innovation and have yet to enter the Irish market. In the event that they were to be launched on the Irish market, the current national tobacco tax provisions are sufficiently broad to ensure that they would automatically fall to be taxed as ‘other smoking tobacco’ and therefore subject to a rate of €246.449 per kilogram. 

I am advised that Revenue continues to monitor the situation regarding these products and the question of their tax treatment remains under review.