Barry Ward (Dún Laoghaire, Fine Gael)
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358. To ask the Minister for Finance if he is concerned that the recent increase in tax for vaping products coming into effect as of 1 November 2025 could have a knock-on increase in the number of cigarette smokers; if this was considered as part of the decision to increase this targeted tax measure; and if he will make a statement on the matter. [55117/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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The E-liquid Products Tax (EPT), as legislated for in Chapter 1 of Part 2 of the Finance Act 2024, will come into effect from 1 November 2025. Under the new law, the EPT will apply to both nicotine-containing and non-nicotine-containing e-liquid products at a single flat rate of 50 cent per millilitre of e-liquid.

The introduction of the EPT underlines Ireland’s ongoing commitment to safeguarding public health and tackling the increasing consumption of vapes and related products due to the health risks associated with their use, particularly for young people.

The popularity of e-liquid products among young people is a primary public health concern, particularly due to the gateway effect these products can have in relation to the uptake of other nicotine or tobacco containing products. The EPT will help to make these products less affordable and accessible for young people.

Although e-cigarettes may be used as a cessation device in some instances, in Ireland no e-cigarette product currently on the market has a licensed indication for smoking cessation. The National Stop Smoking Clinical Guidelines do not recommend e-cigarettes as a smoking cessation aid as these products have not gone through the same safety and quality checks as licensed stop smoking medicines, such as nicotine replacement therapy (NRT). This position is also supported by the World Health Organisation.

The EPT aligns with measures implemented across a number of EU Member States and proposed as part of the revision of the EU Tobacco Tax Directive. It also complements work being done by my colleague, the Minister for Health, to further regulate e-liquid products.

Budget 2026 saw an increase of 50 cent applied to the price of a pack of 20 cigarettes in the most popular price category. Assuming the full increase is passed through to the final retail price, this will increase the cost of a 20 pack to €18.95, a price level which discourages cigarette smoking. Pro rata increases were applied to other tobacco products and similarly the level of tax on these products discourages their purchase.

Ireland is committed to a policy of high taxation of tobacco in order to encourage people to quit smoking. The HSE offer a number of free programmes and supports to those who wish to stop smoking through the QUIT service, including a range of NRT which are offered free of charge from local stop smoking clinics. Furthermore, the EPT will not apply to medicines licensed or authorised by the Health Products and Regulatory Authority for the purposes of nicotine replacement therapy.