Colm Burke (Cork North Central, Fine Gael)
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234. To ask the Minister for Finance the estimated 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. [14691/23]

Michael McGrath (Cork South Central, Fianna Fail)
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I am informed by Revenue that it does not have any data on which to base a costing for the proposal outlined as there is currently no obligation on traders to report the volumes of this product sold on any tax or duty return.