Emer Currie (Dublin West, Fine Gael)
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149. To ask the Minister for Finance the measures being put in place to monitor compliance rates, and to enforce full industry compliance with the requirements of the new e-liquid products tax, which came into effect on 1 November 2025, in particular noting that the new tax is subject to self-reporting. [66651/25]

Emer Currie (Dublin West, Fine Gael)
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150. To ask the Minister for Finance the measures being put in place to monitor and enforce retailer compliance with the requirements of the new e-liquid products tax, noting recent media reports that certain alternative retailers selling vaping products have been subject to investigation by the Revenue Commissioners over concerns of tax evasions. [66652/25]

Emer Currie (Dublin West, Fine Gael)
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151. To ask the Minister for Finance the date on which Government will publish the first data on e-liquid products tax compliance rates and enforcement actions. [66653/25]

Simon Harris (Wicklow, Fine Gael)
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I propose to take Questions Nos. 149, 150 and 151 together.

E-Liquid Products Tax (EPT) came into effect on 1 November 2025. The tax applies from that date to first supplies of e-liquid products in the State. Businesses who engage in the first supply of e-liquid products in the State are obliged to register and account for the tax. The first accounting period for the tax runs from 1 November until 31 December 2025. Returns for that period are due to be made by registered suppliers by 31 January 2026.

As with all new taxes, Revenue’s focus in relation to EPT in the early stages following its introduction is 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.

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.

The tax follows Revenue’s standard model of self-assessment and applies on the first supply in the State of e-liquid products. 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 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.

With its overall approach to compliance, Revenue focuses on identifying and quantifying risk, ensuring its compliance resources are focused on the non-compliant taxpayer, and minimising the administrative burden on the compliant taxpayer. To do this, 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.

The Deputy will be aware that the regulation of e-cigarette products, including their content, sale and promotion is the responsibility of my colleague the Minister for Health and is enforced principally through the network of Environmental Health Officers operating under the Health Service Executive.

In its Annual Report, Revenue publishes details of its own compliance activities across all taxes and duties. The Annual Report also includes information about the individual taxes including net tax receipts and it is expected that Revenue’s 2025 Report will include a report on the implementation of EPT. 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. Now that EPT has commenced, details of settlements and/or offences regarding EPT will also fall to be included in these publications as they arise.

As with all taxes and duties, Revenue welcomes and acts on intelligence received from businesses or from members of the public regarding actual or suspected tax non-compliance activity. This includes EPT. Details can be provided in confidence to Revenue by phone to 1800 295 295. Alternatively, information can also be provided in confidence via the Revenue website, or alternatively can be submitted directly to any Revenue office in writing.