I propose to take Questions Nos. 69 and 70 together.
E-Liquid Products Tax (EPT) came into effect on 1 November 2025. The tax applies to first supplies of e-liquid products in the State made from that date at the rate of €500 per litre. Businesses who engage in the first supply of e-liquid products in the State are obliged to register and account for the tax. The first accounting period for the tax ran from 1 November until 31 December 2025. Returns for that period were due to be made by registered suppliers by 31 January 2026.
I am advised by Revenue that preliminary data indicates that over 60 suppliers have registered for EPT so far and provisional receipts for the initial accounting period are €1.3m. Revenue is not yet in a position to publish a geographic or business profile of the EPT receipts. Furthermore, I am advised by Revenue that, due to its obligation to maintain taxpayer confidentiality, as provided for in Section 851A of the Taxes Consolidation Act 1997, and to uphold its Statistical Disclosure Control Protocol, data in relation to EPT broken down by geographic location and the size and type of business may not be possible due to the limited number of taxpayers. Revenue only provide data in relation to groupings of 10 or more taxpayers. More information on Revenue’s Statistical Disclosure Controls can be found on the Revenue website at https://www.revenue.ie/en/corporate/information-about-revenue/statistics/about/statistical-disclosure-control.aspx .
The Deputy has asked about Revenue’s compliance programme for EPT. I am advised by Revenue that in designing the tax, a number of key administrative issues were considered including clear identification of what is to be taxed, the basis of assessment, the point of taxation and the liable person. Central to these considerations was ensuring that the tax was designed to encourage voluntary compliance by minimising the administrative burden on compliant taxpayers while enabling Revenue to identify and address non-compliance.
As with all taxes, Revenue’s focus in relation to EPT is on providing support to taxpayers who are seeking to comply with their obligations, while actively working to identify and pursue those who are not. Revenue is undertaking the appropriate compliance work to ensure that businesses are properly registered for supply of e-liquid products.
EPT is collected on a self-assessment basis and compliance with the law is enforced using the full range of compliance interventions and enforcement provisions for self-assessed taxes. Revenue compliance interventions are undertaken on a risk-assessed basis and EPT may be examined as part of cross tax head checks. Revenue fully utilises a comprehensive legislative framework that has been enacted by the Oireachtas to support its work against those who do not comply with their tax obligations, including EPT.
In its Annual Report, Revenue publishes details of its own compliance activities across all taxes and duties. Revenue also publishes lists of tax defaulters on a quarterly basis. This list includes details of persons who have made a settlement with Revenue or for whom the Court has determined a penalty relating to a settlement or has imposed a fine or other penalty in respect of a tax or duty offence. Now that EPT has commenced, details of settlements and/or offences regarding EPT will also fall to be included in these publications as they arise.
As with all taxes and duties, Revenue welcomes and acts on intelligence received from businesses or from members of the public regarding actual or suspected tax non-compliance activity. This includes EPT. Details can be provided in confidence to Revenue by phone to 1800 295 295. Alternatively, information can also be provided in confidence via the Revenue website, or alternatively can be submitted directly to any Revenue office in writing.
