79. Deputy Mark Wall asked the Tánaiste and Minister for Finance to confirm that the Revenue Commissioners continue to seize nitrous oxide canisters where it has reasonable grounds to believe its importation is not for legitimate purposes and is intended for human consumption as a psychoactive substance; if he will confirm that the quantity seized in 2025 was lower than in 2024; the additional action his Department or the Revenue Commissioners are taking to monitor importation of this substance; if he has considered legislation to require those that import these canisters to register with the Revenue Commissioners to ensure there is a legitimate business purpose; if he has published any policy statement on this matter; to confirm if any officials in his Department or the Revenue Commissioners are working on this matter; if he has engaged with other Ministerial colleagues on the matter; and if he will make a statement on the matter. [17389/26]

Simon Harris, Tánaiste and Minister for Finance: I am advised by Revenue that it continues to seize nitrous oxide canisters where it has reasonable grounds to believe its importation is not for legitimate purposes and is intended for human consumption as a psychoactive substance. In such circumstances, Revenue has the power to detain and seize nitrous oxide in accordance with the Criminal Justice (Psychoactive Substances) Act 2010.

Revenue works closely with other relevant Departments and agencies in the State including An Garda Síochána, the Department of Justice, Home Affairs and Migration, and the Health Products Regulatory Authority in acting against the illegal drugs trade.

The table below outlines the number of seizures of nitrous oxide, as well as the volume and value seized, in 2024 and 2025.

Revenue is not responsible for determining prohibitions / restrictions on goods. Any decision to legislate for the registration of traders who import nitrous oxide is a matter for the Department of Enterprise, Tourism and Employment.

Revenue is committed to supporting legitimate trade, stopping illegal activity, and ensuring harmful products do not reach our communities. 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.