Dáil Éireann Debate, Thursday - 24 September 2026
271. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if the Revenue Commissioners, including through the Criminal Assets Bureau, have identified organised criminal involvement in the importation, distribution or retail of illicit e-liquid and vaping products in the State; and the number of related referrals or actions in 2025 and 2026. [67929/26]
Amharc ar fhreagra272. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the number of compliance interventions, audits or inspections carried out by the Revenue Commissioners in respect of the retail vaping sector since 1 November 2025; and if he is satisfied that enforcement activity is directed at unlicensed and non-compliant sellers rather than concentrated on registered, tax-compliant retailers. [67928/26]
Amharc ar fhreagra273. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if the Revenue Commissioners have identified the practice of applying Irish-market labelling to e-liquid products sourced abroad on which no E-liquid Products Tax has been accounted for; and the enforcement action taken in respect of that practice. [67927/26]
Amharc ar fhreagra274. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if the Revenue Commissioners are undertaking joint or coordinated enforcement action with the Health Service Executive and An Garda Síochána in respect of unlicensed retailers selling non-compliant e-liquid and vaping products, including products containing HHC or other unauthorised substances; and if he will make a statement on the matter. [67931/26]
Amharc ar fhreagra275. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the measures the Revenue Commissioners have in place to detect and prevent the importation from Northern Ireland of e-liquid products on which the E-liquid Products Tax has not been accounted for; the number of such detections in 2026; and if consideration has been given to the enforcement implications for the State of the United Kingdom's Vaping Products Duty and Vaping Duty Stamps Scheme, which commence on 1 October 2026. [67925/26]
Amharc ar fhreagra276. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the number of seizures of illicit, non-compliant or drug-laced e-liquid or vaping products made by the Revenue Commissioners in each of the years 2024 and 2025 and to date in 2026; the estimated volume in millilitres and value of product seized in each period; and the number of such cases referred for prosecution. [67922/26]
Amharc ar fhreagra286. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance his Department's estimate of the volume and value of e-liquid products consumed in the State that fall outside the E-liquid Products Tax, that is, the illicit and untaxed share of the market; the basis and date of that estimate; and if he will make a statement on the matter. [67915/26]
Amharc ar fhreagra287. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the total revenue collected from the E-liquid Products Tax since its commencement on 1 November 2025 to the latest available date; the number of suppliers registered with the Revenue Commissioners under the first-supply model; and the way the yield to date compares with the yield projected by the Department when the measure was designed. [67913/26]
Amharc ar fhreagraI propose to take Questions Nos. 271 to 276, inclusive, and 286 and 287 together.
The E-Liquid Products Tax (EPT) was legislated for in Finance Act 2024 and came into effect on 1 November 2025. The tax was introduced for public health reasons and because there is not yet a harmonised EU-level framework for taxing such products, Ireland’s EPT operates as a national excise duty. The tax is chargeable at the point where an e-liquid product is first supplied in the State, and it applies at the rate of €500 per litre.
During the design of EPT, consideration was given by my Department and by Revenue to the appropriate charging point for the tax. Approaches to other national excises and similar taxes in other jurisdictions were considered at this stage while there is no EU harmonised framework. It was concluded that charging EPT at the point of first supply in the State is the most appropriate approach. 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. The importation of e-liquid products into the State is not a first supply in the State. However, a liability for EPT arises when imported e-liquid products are subsequently supplied by the importer to another business or person in the State. This event is the first supply in the State and may occur at wholesale or retail level. In such circumstances the supplier is obliged to register for EPT ahead of making the ‘first supply’ and is liable to account for and pay the tax.
I am advised by Revenue that 91 suppliers are currently registered for EPT. Following the introduction of the tax on 1 November 2025, the provisional yield across the first five two-monthly accounting periods is over €30m.
EPT is administered on a self-assessment basis. 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.
The full range of compliance interventions and enforcement provisions that are normal for self-assessed taxes also apply to EPT. 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 those for EPT.
The Deputy has asked about the supply of e-liquid products from sources outside the State. As a national excise, the operation of EPT must be compatible with the EU Single Market rules which preclude the use of cross-border movement controls. This means that e-liquid products coming into the State from other Member States or Northern Ireland (which is part of the Single Market for goods) cannot be subject to the type of cross-border movement controls that are integral to the regimes for the existing EU harmonised excises on tobacco, alcohol or mineral oils.
However, the Deputy will be aware that in July 2025, the EU Commission published its proposal to recast the existing Tobacco Taxation Directive (Directive 2011/64/EU). The recast Directive proposes to bring tobacco alternative products, including e-liquid products, within the scope of the harmonised taxation framework. Such products will also become subject to the EU-wide Excise Movement and Control System (EMCS) which limits and regulates product movements. If agreed, this will apply the harmonised taxation and movement control frameworks to these products across the EU. Since July 2025, my Department, with support from Revenue, has been actively engaged in negotiations on these proposals at the Council of the European Union. It is our responsibility to chair these discussions during Ireland’s Presidency, and I am hopeful for productive negotiations and a good outcome for Europe.
The Deputy has referred to a number of market regulation matters including “illicit e-liquid and vaping products”. Regulation of e-cigarettes and nicotine-containing e-liquids placed on the market in the EU is governed by the Tobacco Products Directive (Directive 2014/40/EU), which sets a maximum nicotine concentration level and volume, and other health and safety rules on ingredients and packaging. The Directive was transposed into Irish law by the Minister for Health under the European Union (Manufacture, Presentation and Sale of Tobacco and Related Products) Regulations 2016. In recent years, the Department of Health has also introduced further measures to regulate e-cigarettes and similar products including the new licensing system for retailers of tobacco products and nicotine inhaling products such as vapes was introduced under the Public Health (Tobacco Products and Nicotine Inhaling Products) Act 2023. Revenue does not have any role in the administration of the retail licensing regime, which is conducted by the public health authorities under legislation introduced by my colleague the Minister for Health. The Deputy may wish to contact the Department of Health for further information on these product regulatory provisions. Compliance with these regulations is undertaken by the Health Service Executive (HSE) as the market surveillance authority.
As the national tax and customs administration, Revenue is responsible for implementing customs controls on traffic entering the EU through Irish ports and airports. This includes customs clearance of goods, the collection of customs duty and associated VAT. It also includes the detection, interception and seizure of prohibited and restricted products, including vapes containing illicit substances, at points of entry into the State and in our territorial waters and adjacent seas. Revenue maintains an enforcement presence at strategic locations and places particular emphasis on developing an intelligence-based focus at both national and regional level, deploying resources to areas of highest risk.
Revenue plays a role in the enforcement of illegal vaping products and this responsibility primarily centres around products that contain illegal substances such as Tetrahydrocannabinol (THC) and Hexahydrocannabinol (HHC), as these are controlled drugs under the Misuse of Drugs Act 1977. The table below outlines the number of vaping products that contained controlled drugs seized by Revenue from 2020 until the end of August 2026.
|
Year |
No. of Seizures |
Volume |
Value |
|
2026 (Jan-Aug only) |
307 |
16,268g |
€310,775 |
|
2025 |
169 |
4,378g |
€66,247 |
|
2024 |
55 |
3,910g |
€25,838 |
|
2023 |
74 |
4,710g |
€64,244 |
|
2022 |
7 |
427g |
€2,365 |
|
2021 |
29 |
1,182g |
€6,664 |
|
2020 |
67 |
2,425g |
€4,450 |
Revenue works closely with national agencies, such as An Garda Síochána and the Criminal Assets Bureau, in tackling organised criminal activity. Revenue shares information with An Garda Síochána in real time on suspicious importations to assist in its investigation of organised criminal involvement.
In cases involving controlled drugs, An Garda Síochána will carry out the necessary investigations, with the assistance of Revenue and will forward cases for prosecution where appropriate, therefore Revenue do not hold statistics on the number of cases forwarded for prosecution by An Garda Síochána.
Any consignments of nicotine-containing vaping products that do not contain controlled drugs are referred to the Health Service Executive. The HSE has responsibility and authority for inspecting such consignments. Revenue can only seize such consignments upon receipt of a prohibition order from the HSE.
The National Environmental Health Service of the HSE is the appropriate authority in relation to statistical information on the level and types of vaping products consumed within the State. Revenue does not hold information on consumption levels generally or the proportion of vaping products consumed in the State that have not been subject to EPT.
Finally, 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 non-compliance activity regarding taxes, including EPT. Details about tax non-compliance 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.
