177. Deputy Emer Higgins asked the Minister for Finance the amount of nitrous oxide that was seized by the Revenue Commissioners in 2021 to date in 2022; and if he will make a statement on the matter. [27855/22] 

Paschal Donohoe, Minister for Finance: I am advised by Revenue that it had 75 seizures of nitrous oxide in 2021, consisting of 385,891 canisters. To date in 2022, Revenue has had 106 product seizures, consisting of 2,350 canisters. 

Nitrous oxide is not prohibited and has a number of legitimate uses, for example in the food industry. However, where Revenue has reasonable grounds for believing that importations of nitrous oxide will not be used for legitimate purposes and is intended for human consumption as a psychoactive substance, then Revenue has the power to detain and seize nitrous oxide in accordance with the Criminal Justice (Psychoactive Substances) Act 2010. I know that Revenue works closely with other agencies in the State including An Garda Síochána, the Department of Justice and the Health Products Regulatory Authority in acting against the illegal drugs trade. I am assured by Revenue that combating the importation of any prohibited or restricted goods into this jurisdiction is, and will continue to be, a Revenue priority.