205. Deputy Ken O'Flynn asked the Minister for Finance in relation to the excise on e-liquid commencing on 1 November 2025, the expected annual revenue, the assumptions used on price elasticity and switching to illicit supply; the schedule of evaluation to assess impacts on smoking and vaping prevalence by age cohort; the ring-fencing of proceeds for cessation supports; and if he will make a statement on the matter. [60766/25]

Summary

205. Deputy Ken O'Flynn asked the Minister for Finance in relation to the excise on e-liquid commencing on 1 November 2025, the expected annual revenue, the assumptions used on price elasticity and switching to illicit supply; the schedule of evaluation to assess impacts on smoking and vaping prevalence by age cohort; the ring-fencing of proceeds for cessation supports; and if he will make a statement on the matter. [60766/25]

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• Tax Yield

  xml · EN · 6 November 2025

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