207. Deputy Noel McCarthy asked the Tánaiste and Minister for Finance the further measures being considered by his Department to combat the illicit tobacco trade, considering the year-on-year decrease in the volume and value of illicit tobacco products seized in 2025, as per the Revenue Commissioners headline results for 2025; and if he will make a statement on the matter. [10060/26]

Simon Harris, Tánaiste and Minister for Finance: I am assured by Revenue of its commitment to targeting the illicit tobacco trade. Revenue implements a range of measures to identify and target illicit manufacturing facilities, and the smuggling, supply or sale of illicit tobacco products, with a view to disrupting the supply chain, seizing the products and, where possible, prosecuting those involved. Revenue’s strategy involves developing and sharing intelligence on a national, EU and international level, the use of analytics and detection technologies and ensuring the optimum deployment of resources.

The smuggling of tobacco products has a transnational and cross border dimension and in addition to Revenue’s ongoing cooperation with An Garda Síochána in this area, Revenue also works closely with its counterparts in other jurisdictions including colleagues in Northern Ireland through the Cross Border Joint Agency Task Force (JATF), to address cross-border smuggling and dismantle organised crime networks involved in the illegal tobacco market.

Further successes, highlighting Revenue’s approach to the illicit tobacco trade, include the detection and dismantling of an illicit commercial cigarette factory in Dublin in February 2024 and in Co. Louth in March 2025.

Moreover, new regulations were introduced last year to improve controls over tobacco products. These regulations strengthen rules relating to the amount of duty-paid on tobacco products that an individual can bring into Ireland from another European Union Member State, without being subject to extra duty or taxes.

These new rules, which come into effect on 9 December 2025, will help to ensure that Excise Duty reliefs for personal use are not abused. The signing of the Control of Excisable Products (Amendment) Regulations 2025 is one necessary step in Revenue’s ongoing strategy to further enhance controls over tobacco products being brought into the State.

I am satisfied that Revenue is very conscious of the threat that tobacco smuggling, and the sale of illicit tobacco products poses to health, to legitimate business interests and to the Exchequer. I commend Revenue and all the relevant State agencies for their work in this important area and am satisfied that Revenue is focused on tackling this form of criminality.