1109. Deputy John Lahart asked the Minister for Health 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. [38751/26]

The Public Health (Single-Use Vapes) Bill proposes to prohibit single-use or "disposable" vapes, in recognition of the dual public health and environmental harms. The Bill does not prohibit devices which are refillable and rechargeable. The legislation does not address taxation, which is a matter for the Minister for Finance.