Ken O'Flynn (Cork North-Central, Independent Ireland Party)
Link to this: Individually | In context | Oireachtas source

273. To ask the Minister for Finance the estimated annual excise and taxation revenue generated from vaping and nicotine-related products in each year since 2020; and if he will make a statement on the matter. [40868/26]

Simon Harris (Wicklow, Fine Gael)
Link to this: Individually | In context | Oireachtas source

I am advised by Revenue that no excise duty specific to vaping or nicotine-related products existed prior to the introduction of the E-Liquid Product Tax with effect from 1 November 2025. Total excise receipts arising from this tax over the period January 2026 to end-April 2026 amounted to €12.6 million.

In relation to VAT, I am further advised by Revenue that traders are not required to identify the VAT yield from the supply of specific goods and services on their VAT returns. It is therefore not possible to provide the VAT yield generated from vaping and nicotine-related products.