I propose to take Questions Nos. 171 and 172 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 to account for the tax for each two-month accounting period.
I am advised by Revenue that preliminary data indicates that 79 suppliers have registered for EPT, and provisional yield for the first three accounting periods since its introduction on 1 November 2025 is over €22m.
The Deputy has requested an EPT yield breakdown by geography, size and type of business making the return. The Deputy will be aware from my answers to Parliamentary Questions 11 February and 14 April 2026, that – having regard to the limited number of taxpayers involved – publication of that extent of statistical breakdown for EPT is not appropriate having regard to Revenue’s statutory obligation to maintain taxpayer confidentiality, as provided for in Section 851A of the Taxes Consolidation Act 1997, and its commitment to uphold its Statistical Disclosure Control Protocol,. 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 the following: 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. In designing the tax, my Department and Revenue considered a number of key administrative issues, 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.
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.
Revenue welcomes and acts on intelligence received from businesses or from members of the public regarding actual or suspected tax non-compliance activity regarding any taxes and duties, including 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.
