279. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if, in advance of any change to the rate of the e-liquid products tax in budget 2027, his Department has assessed the effect of a rate increase on the size of the illicit and cross-border market, having regard to the differential with the rate applying in Northern Ireland; and if he will make a statement on the matter. [67930/26]

As the Deputy will be aware, it is a long-standing 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.