Gerald Nash (Louth, Labour)
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398. To ask the Minister for Finance the yield to the Exchequer from an increase of €0.50 and €1 in the excise duty on 20 cigarettes, and a pro-rata increase in excise on other tobacco products; and if he will make a statement on the matter. [29423/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that its Ready Reckoner for calculating the impact of potential changes in rates of taxation, includes estimates for the full year yield from changes in duties on packs of 20 cigarettes and on roll-your-own tobacco on page 24. The Ready Reckoner estimates assume pro-rata increases in other tobacco products. The Ready Reckoner is available at: www.revenue.ie/en/corporate/information-about-revenue/statistics/ready-reckoner/index.aspx

Gerald Nash (Louth, Labour)
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399. To ask the Minister for Finance the yield to the Exchequer from an increase of €0.50 in the e-liquid products tax by €0.50; the current estimated annual yield; and if he will make a statement on the matter. [29424/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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Legislation for E-Liquid Products Tax (EPT) was enacted in Finance Act 2024 and is subject to commencement by Ministerial Order. Under the new law, EPT will apply to both nicotine-containing and non-nicotine-containing e-liquid products at a flat rate of €0.50 per millilitre. As the tax will be based on the volume of e-liquid, there will be no differentiation in the rate applied amongst single-use, disposable vapes and refillable cartridges.

Reliable data in relation to the overall size of the e-cigarette market in Ireland has proven difficult to establish due to the lack of information in this general area. Based on the limited available information about the e-cigarette market size in Ireland, the prevalence of e-cigarette products and the experiences of other Member States in administering a domestic tax on these products, a conservative estimate of €17 million was derived as the potential 2026 full-year yield of the tax. The projected tax yield was purposely set at a lower level to avoid overestimating revenue in the early stages of implementation of the tax. As with the introduction of any new excise tax, changing market dynamics and a shift in consumer behaviour may impact potential revenues.

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