Louise O'Reilly (Dublin Fingal, Sinn Fein)
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369. To ask the Minister for Finance if the Government still supports the Budget 2024 announcement to introduce a tax on e-cigarettes in Budget 2025; if the plans to introduce the measure in Budget 2025 will still go ahead; and if he will make a statement on the matter. [1786/24]

Michael McGrath (Cork South Central, Fianna Fail)
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As the Deputy is aware, I announced in my Budget 2024 speech the intention to introduce a domestic tax on e-cigarettes and vaping products as part of this year’s Budget.

In light of public health interests, continuing delays to the revision of the Tobacco Products Tax EU Directive and the Programme for Government commitment to tax e-cigarettes and vapes, I instructed my officials to begin scoping the introduction of a domestic tax regime for these products. Considerable preparatory work is required by my Department and the Revenue Commissioners in drafting the legislation to underpin this tax and this work is ongoing. It is fundamental that definitions of e-cigarette products included in excise legislation are clear and explicit, so as not to allow for any ambiguity. It is proposed that the legislative basis for the tax will be introduced in Finance Bill 2024 which will enable the collection of the tax in 2025.