Emer Currie (Dublin West, Fine Gael)
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102. To ask the Minister for Finance the steps the Revenue Commissioners will take to ensure that the electronic products tax is being paid on all eligible products; and if inspections will be carried out in retail premises who sell vaping products. [55604/25]

Emer Currie (Dublin West, Fine Gael)
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103. To ask the Minister for Finance if the retail licensing system will be used to inspect retailers and products for sale as a mechanism for helping to enforce the electronic products tax; and if he will make a statement on the matter. [55605/25]

Emer Currie (Dublin West, Fine Gael)
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104. To ask the Minister for Finance the metric the Revenue Commissioners use to determine when stock supplied before 1 November is cleared from the market and the stock in the market which is liable for excise, considering that the Revenue Commissioners have confirmed that only stock first supplied after 1 November will be subject to excise tax, and not product already supplied; and if he will make a statement on the matter. [55606/25]

Emer Currie (Dublin West, Fine Gael)
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105. To ask the Minister for Finance if his Department carried out an assessment on the impact the introduction of excise on vaping products will have on cross-Border trade given that excise will not be applied to vaping products in Northern Ireland. [55612/25]

Emer Currie (Dublin West, Fine Gael)
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106. To ask the Minister for Finance the way in which the Revenue Commissioners will collect and publish data on the enforcement of the electronic products tax. [55613/25]

Emer Currie (Dublin West, Fine Gael)
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107. To ask the Minister for Finance the penalties that will be in place for suppliers, including retailers, who are found to have supplied product without registering for and paying electronic products tax. [55614/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 102, 103, 104, 105, 106 and 107 together.

The E-Liquid Products Tax (EPT) was legislated for in Finance Act 2024 and will come into effect from 1 November 2025.

Revenue is currently engaging with stakeholders and suppliers to ensure they are prepared in advance of the commencement date. Revenue has published detailed guidance on its website including the publication of two new manuals which outline how the tax will operate, provide a step-by-step explanation of the registration process and detail on how suppliers can comply with their filing and payment obligations. As part of its information campaign Revenue has also met with industry representative groups to provide guidance on the operation of the tax.

The Deputy has asked about Revenue’s compliance programme for EPT. I am advised by Revenue that in designing the tax, a number of key administrative issues were considered including clear identification of what is to be taxed, the basis of assessment, the point of taxation and the liable person. Central to these considerations was ensuring that the tax was designed to encourage voluntary compliance by minimising the administrative burden on compliant taxpayers while enabling Revenue to identify and address non-compliance.

As with all taxes, Revenue’s focus in relation to EPT will be on providing support to taxpayers who are seeking to comply with their obligations, while actively working to identify and pursue those who are not. As the new tax becomes established, Revenue will undertake appropriate compliance work to ensure that businesses are properly registering, filing, and paying.

Revenue fully utilises a comprehensive legislative framework that has been enacted by the Oireachtas to support its work against those who do not comply with their tax obligations, including the EPT. In accordance with section 65 of Finance Act 2024, it is an offence for any person to fail to comply with their EPT obligations. Such persons may, on summary conviction, be liable to a Class A fine. Furthermore, as EPT is an excise duty, relevant provisions of General Excise legislation set out in Finance Act 2001, as amended, are also available. These provisions provide for the raising of estimates and/or assessments to collect underdeclared EPT liabilities. Section 99C of Finance Act 2001 also provides for tax-geared penalties for carelessly or deliberately making incorrect returns or failing to make returns.

Revenue uses a range of risk identification, assessment and evaluation programmes to monitor compliance of taxes generally. These processes are supported by real-time data analytics and the interrogation of both taxpayer and third-party information, including information on relevant licensing and regulatory frameworks where available. Information from the Department of Health’s new retail licensing system which is scheduled to come into effect in February 2026 will be another resource available to Revenue in this regard. With its overall approach Revenue can identify and quantify risk, ensuring that its compliance resources are focused on the non-compliant taxpayer, minimising the administrative burden on the compliant taxpayer.

Revenue publishes details of its compliance activities across all taxes and duties in its Annual Report. Revenue also publishes lists of tax defaulters on a quarterly basis. This list includes details of persons who have made a settlement with Revenue or for whom the Court has determined a penalty relating to a settlement, or has imposed a fine or other penalty in respect of a tax or duty offence. Details of EPT settlements and/or offences will be included in these publications as appropriate.

As referred to by the Deputy, the legislation requires that only e-liquid product which is ‘first supplied in the State’ on or after 1 November 2025 will be liable for E-Liquid Products Tax (EPT). The ‘first supply in the State’ taxing model is not novel; a similar design is used for certain other excises such as Sugar Sweetened Drinks Tax and Solid Fuel Carbon Tax. This model places the tax charge at an early point in the supply chain, where there is typically a smaller number of operators, which supports effective administration and compliance. This means that importers and manufacturers of e-liquid products for sale are liable for the tax. While some shop owners may also be importers or wholesale suppliers, the majority of those required to register, file, and pay the tax, are manufacturers and importers. Revenue’s published guidance contains a number of examples of what constitutes a ‘first supply in the State’.

In relation to an assessment of cross-border trade, the sale or supply of single-use vapes in the UK and Northern Ireland has been banned as of 1 June 2025. In addition, the UK government is introducing its own excise duty on e-liquid products from 1 October 2026, known as Vaping Products Duty (VPD), which will also apply to Northern Ireland. VPD will apply at a flat rate of £2.20 per 10ml on all e-liquids, both nicotine-containing and non-nicotine containing.

Businesses who source all their e-liquid products from other businesses in the State will not be required to register for the tax. Nonetheless, once operational, Revenue will carry out interventions and inspections for EPT on a risk basis, and this will include relevant suppliers and other entities in the supply chain as required.

Further information regarding EPT is available on the Revenue website. If suppliers have queries regarding the operation of the tax, they may contact Revenue directly via MyEnquiries or by email to tobacco@revenue.ie.