Questions

171. Deputy Emer Currie asked the Tánaiste and Minister for Finance the number of businesses that registered and submitted returns for the accounting period 1 March 2026 to 30 April 2026 for the e-liquid products tax (EPT), which were due by 31 May 2026; the volumes and values of e-liquid products subject to EPT in that period; the total tax collected; the available breakdown by geography, size and type of business m…

172. Deputy Emer Currie asked the Tánaiste and Minister for Finance the measures being put in place to monitor compliance rates with the requirements of the e-liquid products tax following the passing of the deadline for the returns for the third accounting period; and if he will make a statement on the matter. [54233/26]

149. Deputy Emer Currie asked the Tánaiste and Minister for Finance the measures being put in place to monitor compliance rates, and to enforce full industry compliance with the requirements of the new e-liquid products tax, which came into effect on 1 November 2025, in particular noting that the new tax is subject to self-reporting. [66651/25]

150. Deputy Emer Currie asked the Tánaiste and Minister for Finance the measures being put in place to monitor and enforce retailer compliance with the requirements of the new e-liquid products tax, noting recent media reports that certain alternative retailers selling vaping products have been subject to investigation by the Revenue Commissioners over concerns of tax evasions. [66652/25]

151. Deputy Emer Currie asked the Tánaiste and Minister for Finance the date on which Government will publish the first data on e-liquid products tax compliance rates and enforcement actions. [66653/25]