Finance Act 2024
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PART 2 Excise | ||
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Chapter 1 E-Liquid Products Tax | ||
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Definitions | ||
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57. In this Chapter and in Schedule 1— | ||
“accounting period” means a period of 1 calendar month or such other period as the Commissioners may prescribe for the purposes of payment and returns under section 61 ; | ||
“Commissioners” means the Revenue Commissioners; | ||
“electronic cigarette” means a product that can be used for the consumption of e-liquid product vapour via a mouthpiece, or any component of that product, including a cartridge, a tank and the product without cartridge or tank, whether or not it is disposable, or refillable by means of a refill container or a tank, or rechargeable with single use cartridges; | ||
“e-liquid product” means liquid for e-liquid inhalation products except where such liquid is used exclusively as a nicotine replacement; | ||
“e-liquid inhalation product” means— | ||
(a) an electronic cigarette, or | ||
(b) any other product consisting of— | ||
(i) a device which is intended to enable e-liquid product vapour to be inhaled through a mouthpiece (irrespective of whether the device would also enable any other substance to be so inhaled), or | ||
(ii) a cartridge which is capable of— | ||
(I) containing an e-liquid product, and | ||
(II) forming part of a device that falls within subparagraph (i); | ||
“first supplied”, where express provision is not made in this behalf, means the first time a supply is made within the State by a supplier; | ||
“liquid for e-liquid inhalation products” means— | ||
(a) liquid containing nicotine that can be used in an e-liquid inhalation product, and | ||
(b) liquid not containing nicotine that can be used in an e-liquid inhalation product; | ||
“nicotine replacement” means a medicine licenced or authorised by the Health Products Regulatory Authority supplied for the purpose of nicotine replacement therapy; | ||
“officer” means an officer of the Commissioners; | ||
“prescribe” means prescribe by regulations under section 66 ; | ||
“related company” has the meaning assigned to it by the Companies Act 2014 ; | ||
“supplier” means— | ||
(a) except where paragraph (b) applies, a taxable person within the meaning of section 2 of the Value-Added Tax Consolidation Act 2010 , or | ||
(b) an accountable person for the purposes of Part 2 of the Value-Added Tax Consolidation Act 2010 , | ||
who supplies an e-liquid product; | ||
“supply” means the supply of an e-liquid product to another person, except where that person is a related company; | ||
“tax” means e-liquid products tax within the meaning of section 58 . |