I propose to take Questions Nos. 64, 65 and 66 together.
Ireland holds the Presidency of the Council of the EU from 1 July until 31 December 2026.
The Department of Finance expects to chair approximately fifteen meetings of the Working Party on Tax Questions to discuss current EU tax matters, including the recast Directive on Administrative Cooperation, VAT and Tobacco legislation. The exact number of meetings may change depending on progress made and whether opportunities arise to advance discussions on the proposals in question.
Ireland remains committed to reaching agreement on a broad range of files that are under discussion or due to be presented during our Presidency.
In July 2025 the European Commission published its proposal for a recast of the Tobacco Taxation Directive. The proposal involves an increase in minimum tax rates for traditional tobacco products, expansion of the Directive’s scope to encompass newer products and an extension of the Directive to encompass raw tobacco, so as to help in the fight against illicit manufacturing.
As outlined in Ireland’s official Presidency Policy Programme, a priority for the Irish Presidency is pursuing agreement among Member States on the Tobacco Tax Directive. We will assess the progress of discussions over the coming months and aim to bring the file to ECOFIN when appropriate.
Over the last number of months, under the Danish and Cyprus presidencies, officials from the Department of Finance and the Revenue Commissioners have actively and constructively engaged in discussions at Council. These officials will chair the negotiations with an intention to reach agreement amongst Member States. It is important to note that, as with all tax files, unanimity will be required to secure agreement on the file.
As with all legislative files and Council processes over the course of the Presidency, Ireland will act as an honest broker in working with all Member States to understand their views in seeking to progress this file.