Colm Burke (Cork North-Central, Fine Gael)
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180. To ask the Minister for Finance the reason the proposed tax on vapes, to be implemented on 1 November 2025, excludes tobacco pouches which continue to grow in popularity; if he will use Ireland's presidency of the Council of Ministers to address this issue via strengthened EU Tobacco Tax Directive; and if he will make a statement on the matter. [54210/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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The E-liquid Products Tax (EPT), legislated for in Chapter 1 of Part 2 of the Finance Act 2024 and due to commence from 1 November 2025, applies to the liquids used in e-cigarettes, including refill cartridges for refillable devices. The tax is not applicable to other product types.

As a tobacco-containing product, tobacco pouches would be liable to tobacco products tax. It is understood the Deputy may be referring to nicotine pouches, which are a relatively new novel product on the market. Nicotine pouches are outside the scope of the existing Tobacco Tax Directive (2011/64/EU) and currently not subject to excise duty.

On 16 July 2025, the EU Commission officially adopted a proposal for a recast of the Tobacco Tax Directive. The revision proposes an increase in minimum tax rates for traditional tobacco products, the expansion of the Directive to include new products (such as e-liquids and nicotine pouches), and the extension of the scope of the Directive to include raw tobacco to help in the fight against illicit manufacturing.

I very much welcome the proposal to include novel products, such as e-liquids and nicotine pouches, in the scope of the revised Directive. Harmonising definitions and the tax treatment of novel products, such as nicotine pouches, will help to avoid legal uncertainty and regulatory disparities across the EU. Additionally, increasing minimum tax rates will help to reduce the significant price differentials that currently exist between Member States and reduce the affordability of new novel products.

As a high excise Member State with a strong public health agenda, Ireland is largely supportive of the measures included in the revised Directive and looks forward to constructive engagement on the Directive over the coming months.