173. Deputy John Lahart asked the Minister for Finance if he and his departmental officials have engaged with the Revenue Commissioners on the practical implementation of the new national E-liquid products tax, EPT, as set out in Part 2 of Finance Act 2024; the rationale behind the proposed uses of self-declaration as opposed to the use of tax stamps which are issued by the Revenue Commissioners and operate under existing robust legislation; if he, his Department or the Revenue Commissioners have examined the operation of self-declaration systems in other countries where it created a surge in illicit products on the market; if he, the Department or the Revenue Commissioner have estimated the likely loss of taxes due to the absence of tax stamps; and if he will make a statement on the matter. [6835/25]

Summary

173. Deputy John Lahart asked the Minister for Finance if he and his departmental officials have engaged with the Revenue Commissioners on the practical implementation of the new national E-liquid products tax, EPT, as set out in Part 2 of Finance Act 2024; the rationale behind the proposed uses of self-declaration as opposed to the use of tax stamps which are issued by the Revenue Commissioners and operate under existing robust legislation; if he, his Department or the Revenue Commissioners have examined the operation of self-declaration systems in other countries where it created a surge in illicit products on the market; if he, the Department or the Revenue Commissioner have estimated the likely loss of taxes due to the absence of tax stamps; and if he will make a statement on the matter. [6835/25]

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

No timeline events have been ingested for this record yet.

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

1 official file

• Revenue Commissioners

  xml · EN · 20 February 2025

  ViewDownloadOpen at official source

Sponsors

No sponsors or actors listed by the source.

Related records

No cross-record relationships stored yet.