413. Deputy Peadar Tóibín asked the Tánaiste and Minister for Finance the projected income from any new excise duties on novel nicotine products; the rates would apply per product type, including e-cigarettes, nicotine pouches or other smoking tobacco products, such as heated tobacco products, in a full calendar year, in tabular form for each novel nicotine product. [65176/26]

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.