Pádraig Rice (Cork South-Central, Social Democrats)
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467. To ask the Minister for Finance whether Ireland will support European Commission recommendations on updates to the Tobacco Taxation Directive [47102/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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Ireland was one of 16 Member State signatories to a December 2024 letter calling on the Commission to take legislative action and make the modernisation of Tobacco Tax legislation a key priority during the current term. A revised Directive is essential to ensure that the rules remain fit for purpose, safeguards the proper functioning of the internal market and, very importantly, provide for a high level of health protection. New tobacco and nicotine delivery products also need to brought into the scope of the directive.

It was therefore a welcome development that a proposal for a revised Tobacco Tax Directive was published by the European Commission on 16 July 2025, alongside a complementary proposal to amend the Directive laying down the general arrangements for excise duty ('the horizontal excise Directive'). This package of proposals is currently under review by my Department in advance of negotiations commencing at EU level. Ireland will engage constructively in these negotiations to ensure a fit-for-purpose Directive is put forward at EU level.