Marie Sherlock (Dublin Central, Labour)
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335. To ask the Minister for Finance the exact date when the e-liquid products tax will commence; and if he will make a statement on the matter. [48865/25]

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. EPT is subject to commencement by Ministerial Order to enable Revenue to make all necessary preparations for the introduction of the tax. These include the development of secure and functional IT systems, registration processes, compliance checks and operational supports to ensure the tax is collected efficiently and fairly.

These preparations are well advanced and remain on course for EPT to come into effect soon. I will decide very shortly on the specific commencement date.

Revenue is meeting representative groups later this month to provide guidance on the new tax and how it will operate. Prior to the commencement of the tax Revenue will also publish further detailed guidance which will include information for suppliers about registering for EPT.