Association To Meet Revenue on Tuesday to Discuss Commencement of E-liquid Products Tax

The announcement yesterday that Minister Donohue had commenced the E-Liquid Tax due to apply from 1^st of November 2025 (see here) gives clarity to when it will apply but no necessarily how. We will be seeking directions relating to existing stock, VAT on the excise tax and possibly most importantly how smuggling and tax avoidance will be detected given the absence of a tax stamp on the products. We will have more information in next weeks newsletter.