Colm Brophy (Dublin South West, Fine Gael)
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138. To ask the Minister for Finance the revenue generated by increasing the domestic tax on e-cigarettes to all e-liquids at a rate of an extra 50c per ml of e-liquid per year, reaching €3 per year by 2030. [43745/24]

Jack Chambers (Dublin West, Fianna Fail)
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As I announced on Budget Day I am introducing a domestic tax on e-cigarettes on public health grounds. The tax will apply to all e-liquids at a rate of 50c per ml of e-liquid. Due to the operational and administrative challenges associated with this measure it will not commence until the middle of next year.

While it is difficult to determine the exact yield the e-liquid products tax will generate, based on the e-cigarette market size in Ireland and the prevalence of e-cigarette products, it is estimated that a tax of 50 cent per millilitre of e-liquid will yield approximately €17 million in a full year.

In light of the fact that the tax base for e-liquids has not yet been established it is not possible to estimate the impact of potential tax rate changes on future yields.

Colm Brophy (Dublin South West, Fine Gael)
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139. To ask the Minister for Finance the revenue generated by increasing the excise duty on cigarettes by 50c each year from 2026 to 2030. [43746/24]

Jack Chambers (Dublin West, Fianna Fail)
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I am advised by Revenue that the estimated yield from increasing the rate of excise duty on cigarettes by 50c is published on page 25 of the Ready Reckoner. The Ready Reckoner enables calculation of the cost or yield arising from a range of potential changes to tax charges and is available on the Revenue website at: www.revenue.ie/en/corporate/information-about-revenue/statistics/ready-reckoner/index.aspx . An update of the Ready Reckoner is due to issue by 25 October 2024.

I am further advised that Revenue cannot provide estimates for later years due to the unknown nature of the future tax base and future economic behaviour.