Louise O'Reilly (Dublin Fingal, Sinn Fein)
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79. To ask the Minister for Finance the estimated amount of revenue that would be raised annually if an excise tax of €0.06 per ml of electronic cigarette liquid was applied; and if he will make a statement on the matter. [17697/21]

Paschal Donohoe (Dublin Central, Fine Gael)
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Tax return information available to Revenue does not include data on products that are not currently within the scope of tobacco taxation or other Excise charges. Therefore, there is no basis for Revenue to estimate the yield from the Deputy’s proposal.