Emer Currie (Dublin West, Fine Gael)
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379. To ask the Minister for Finance the timeline for the introduction of the planned e-liquid product tax and the publication of the implementing S.I. and guidance for suppliers and retailers. [17621/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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Legislation providing for the introduction of a new national excise duty to e-cigarettes known as E-Liquid Products Tax (EPT) was included in Chapter 1 of Part 2 of Finance Act 2024. Essentially, e-liquid products are liquids used in e-cigarettes including refill cartridges for refillable devices.

Under the new law, EPT will apply to both nicotine-containing and non-nicotine-containing e-liquid products. The taxing point for EPT will be the first supply of e-liquid product in the State and the tax will follow Revenue’s standard model of self-assessment. Suppliers of e-liquid product will be required to register with Revenue in advance of making a first supply of e-liquid products in the State. Suppliers will also be liable to account for and pay the tax. EPT is subject to commencement by Ministerial Order and arrangements are underway to enable the new tax to be commenced and come into effect later this year.

Revenue is currently setting up the Information Technology, administrative, operational and compliance systems and processes required to administer and collect the new tax. Detailed guidance regarding EPT – including information for suppliers about registering for EPT and their compliance obligations – will be published by Revenue in the coming months before the new tax is brought into effect.