Dáil Éireann Debate, Tuesday - 26 May 2026
465. Deputy Colm Burke asked the Tánaiste and Minister for Finance the estimated yield to the Exchequer from an increase of 50 cent in the E-liquid products tax, EPT; the current estimated annual yield; and if he will make a statement on the matter. [39947/26]
View answerI am advised by Revenue that E-liquid Products Tax (EPT), which was introduced on 1 November 2025, has yielded provisional receipts of €12.6m for the period January 2026 to April 2026. The current rate of EPT is €500 per litre of e-liquid product. An increase of €50c per ml, or €500 per litre, over the same receipts period would yield an estimated additional €12.6m.
I am further advised by Revenue that sufficient data is not available upon which to base a full year estimate of additional yield arising from the deputy’s proposal.
