Ken O'Flynn (Cork North-Central, Independent Ireland Party)
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274. To ask the Minister for Finance if the Revenue Commissioners maintain a register, licensing system or dataset relating to vape and smoke retail outlets for taxation or excise purposes; and if he will make a statement on the matter. [40869/26]

Simon Harris (Wicklow, Fine Gael)
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The E-Liquid Products Tax (EPT) was legislated for in Finance Act 2024 and came into effect on 1 November 2025. The tax applies at the point where an e-liquid product is first supplied in the State. This ‘first supply model’ supports effective administration of the tax, as it places the tax charge at an early point in the supply chain, where there is typically a smaller number of operators. Any supplier who makes a first supply of e-liquid products in the State is required by the legislation to register with Revenue for EPT in advance of making such a first supply. Generally, it is importers and manufacturers of e-liquid products for sale who are liable to account for and pay the tax. While some retailers may also be importers or wholesale suppliers, the majority of those required to register, file, and pay the tax, are manufacturers and importers.

I am advised by Revenue that preliminary data indicates that 79 suppliers have registered for EPT and provisional receipts for the accounting period November/December 2025 are €5.66m, and for January/February 2026 are €6.96m. Thus, across the first two 2-monthly accounting periods following introduction of the tax on 1 November 2025, the provisional yield was €12.6m.

The Deputy is asking about the registration of retail outlets that sell tobacco or vape products. Revenue does not have any role in the administration of such retail licensing regime, which is conducted by the public health authorities under legislation introduced by my colleague the Minister for Health. The Public Health (Tobacco Products and Nicotine Inhaling Products) Act 2023 provided for a new licensing system for the retail sale of tobacco products and nicotine inhaling products such as vapes. I understand that the system came into operation on 2 February 2026, and that retailers who sell tobacco products, nicotine inhaling products, or both are required to apply to the National Environmental Health Service of the Health Services Executive (HSE) for a licence.

The Deputy may wish to contact the Department of Health for further information about the register of licenced retailers of tobacco products and nicotine inhaling products.

Ken O'Flynn (Cork North-Central, Independent Ireland Party)
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275. To ask the Minister for Finance the number of Revenue investigations, seizures or enforcement operations relating to illicit vaping products or untaxed nicotine products undertaken in each year since 2020; and if he will make a statement on the matter. [40870/26]

Ken O'Flynn (Cork North-Central, Independent Ireland Party)
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276. To ask the Minister for Finance if an assessment has been undertaken regarding the estimated scale of the illicit vaping market within the State; and if he will make a statement on the matter. [40871/26]

Simon Harris (Wicklow, Fine Gael)
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I propose to take Questions Nos. 275 and 276 together.

Firstly, it is important to point out that the Health Service Executive has responsibility for the enforcement of tobacco control legislation, ensuring that vaping and tobacco products imported for sale on the Irish market meet all criteria as set out under the Public Health (Tobacco Products and Nicotine Inhaling Products) Act 2023.

Revenue has primary responsibility for combatting the illicit trade, focusing on the detection and seizure of products that are smuggled, undeclared or subject to a prohibition or restriction.

Under the Finance Act 2024, the new E-liquid Products Tax (EPT) came into effect on 1 November 2025. For manufacturers and importers, the duty becomes due at the point of "first supply" within the State. This means the tax must be accounted for and paid by the business that first supplies the product to another business or individual in Ireland, rather than at the immediate point of importation. Therefore, products of this nature would not be subject to seizure at the point of importation.

In relation to illegal vaping products, this primarily centres around products that contain illegal substances such as Tetrahydrocannabinol (THC) and Hexahydrocannabinol (HHC), as these are controlled drugs under the Misuse of Drugs Act 1977.

The table below outlines the number of vapes that contained controlled drugs that Revenue seized from 2020 until 2026*.

Generally, the number of such vaping products is believed to be low with a negligible amount being seized at ports and airports and only a small number of seizures taking place at post or parcel hubs. The exception to this in 2026 is due to one off large seizure of 14.08 litres of vape liquid, which contained controlled drugs.

Since 2009, Revenue and the Health Service Executive’s National Tobacco Control Office have jointly commissioned surveys among smokers to estimate the volume of non-Irish duty-paid cigarettes consumed in Ireland. Since 2013, this includes a separate survey on roll-your-own (RYO) tobacco. The results of these surveys along with the survey methodology are published on Revenue’s website. The most recent survey conducted by Ipsos B&A indicates that 28% or 45.9 million cigarette packs consumed in Ireland in 2025 were illicit, based on the estimated total cigarette consumption for 2025. To note, this report does not cover vaping products. The full report can be viewed on the Revenue website: www.revenue.ie/en/corporate/documents/research/tobacco-surveys-2025.pdf

Revenue takes a risk-based approach to its detection and enforcement strategy, which includes the monitoring and evaluation of all points of entry into the State on an ongoing basis. Revenue uses the latest detection methods and has a range of assets, such as mobile x-ray scanners, detector dog teams and 24/7 staff available to deploy where required.

Enforcement measures implemented by Revenue continue to lead to significant seizures. Figures relating to the seizure of cigarette and tobacco products from 2020 to 2026* are set out below: