434. Deputy John Lahart asked the Tánaiste and Minister for Finance to clarify the way the proposed legislation on vaping, from a proposed tax purpose, addresses the environmental impact of disposable vapes; and the steps being taken to ensure that responsible adult users of refillable devices are not unfairly impacted. [38748/26]

The Government introduced the E-Liquid Products Tax (EPT), which came into effect on 1 November 2025 under Chapter 1 of Part 2 of the Finance Act 2024. The measure applies to all e-liquid products used in vaping devices, including both nicotine-containing and non-nicotine-containing liquids, at a flat rate of €0.50 per millilitre.

The introduction of the EPT forms part of Ireland’s ongoing commitment to protecting public health and addressing the increasing use of e-cigarettes and vaping products. In particular, the measure targets the growing popularity of these products among young people, where there are significant concerns about potential health risks. Evidence suggests that vaping can act as a gateway to nicotine dependence, and may increase the likelihood of progression to tobacco use. By increasing the cost of e-liquid products, the EPT is designed to reduce their affordability and accessibility, particularly for younger users.

The Department of Health have introduced the Public Health (Single-use Vapes) Bill 2025, which has just completed Second Stage in the Seanad. This bill provides for the further strengthening of both the public health and environmental policies by banning the sale of single use or disposable vapes completely.