815. Deputy Ann Graves asked the Tánaiste and Minister for Finance whether an increase in the rate of excise duty on e-liquids is being considered as part of Budget 2027; whether such an increase would represent a deviation from the advice outlined in the Tax Strategy Group papers; and if he will make a statement on the matter. [63227/26]

As the Deputy will be aware, it is a longstanding practice of the Minister for Finance not to comment, in advance of the Budget, on any tax matters that might be the subject of Budget decisions.