Dáil Éireann Debate, Wednesday - 5 February 2025
272. Deputy Carol Nolan asked the Minister for Finance how the planned excise duty on e-cigarettes is to be operated, including the commencement date and details of requirements which will apply to manufacturers, suppliers and retailers of e-cigarettes; and if he will make a statement on the matter. [2833/25]
Amharc ar fhreagraIn order to apply a new national excise duty to electronic cigarettes Chapter 1 of Part 2 of Finance Act 2024 legislates for E-liquid Products Tax (EPT). Essentially, e-liquid products are liquids used in e-cigarettes including refill cartridges for refillable devices.
Under the new law, EPT will apply to both nicotine-containing and non-nicotine-containing e-liquid products. The taxing point will be the first supply of e-liquid product in the State and the tax will follow Revenue’s standard model of self-assessment. Suppliers of e-liquid product will be required to register with Revenue in advance of making a first supply of e-liquid products in the State. Suppliers will be liable to account for and pay the tax. EPT is subject to commencement by Ministerial Order and arrangements are underway to enable the new tax to be commenced and come into effect during 2025.
Revenue are setting up the Information Technology, administrative, operational and compliance systems and processes required to administer and collect the new tax. Further details and guidance regarding EPT – including information for suppliers about registering for EPT and their compliance obligations – will be published by Revenue in the coming months before the new tax is brought into effect.
