Dáil Éireann Debate, Thursday - 28 May 2026
274. Deputy Ken O'Flynn asked the Tánaiste and 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]
View answerThe 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.
