Michael McGrath (Cork South Central, Fianna Fail)
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66. To ask the Minister for Finance the estimated full-year yield of imposing excise duty of 5 cent, 10 cent, 15 cent and 20 cent per millilitre, respectively, on liquid containing nicotine used for vaping and e-cigarettes; and if he will make a statement on the matter. [43991/19]

Paschal Donohoe (Dublin Central, Fine Gael)
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I have been advised by Revenue that there are no tax returns or other information on the volumes of vaping products or e-cigarettes in Ireland. Therefore there is no basis available on which to estimate a figure of the yield which would be returned if an excise duty was imposed on the liquid containing nicotine used for vaping and e-cigarettes.