456. Deputy Carol Nolan asked the Tánaiste and Minister for Finance in light of the recent Revenue survey on illegal tobacco consumption and the resulting estimated loss in excise revenue, if his attention has been drawn to continued increases in tobacco excise duties which have the unintended consequence of expanding the illicit market, reducing Exchequer receipts, and increasing the consumption of non-Irish duty paid products; and if he will make a statement on the matter. [39460/26]

Simon Harris, Tánaiste and Minister for Finance: For many years Government health and social policy have consistently focused on reducing the prevalence of smoking, as consumption of tobacco products remains one of the biggest avoidable health risks in our society. Taxation is considered by WHO to be the single most effective lever to drive down smoking rates. A key element of Government policy is our commitment to high taxation of tobacco to encourage people to stop smoking, particularly younger people. Of course, we need to remain conscious that while tax increases have been one of the tools successfully used to disincentivise smoking, continued increases can, over time, also displace some demand towards smuggled products or those which have been taxed in other jurisdictions at lower rates.

I am advised that since 2009, Revenue, in conjunction with the HSE’s National Tobacco Control Office, has commissioned Ipsos B&A to conduct annual independent market research among smokers about the source of their cigarettes. The purpose of this research is to estimate the volume of non-Irish duty paid cigarettes being consumed in Ireland

I am assured that Revenue is committed to targeting the illicit tobacco trade and uses a range of measures to tackle the sale of illicit cigarettes on the black market. At the core of these measures is identifying and targeting the smuggling of illicit tobacco products into the State, including duty free tobacco in excess of normal allowances, with a view to disrupting the supply chain, seizing the products and, where possible, prosecuting those involved. Revenue’s strategy also involves developing and sharing intelligence on a national, EU and international basis, the use of analytics and detection technologies on cargo and passenger baggage, deployment of the detector dog units and ensuring the optimum deployment of resources on a risk-focused basis.

While Revenue’s primary role is the administration of tax law, the effective enforcement of tobacco duties also supports Ireland’s public health objectives by limiting access to untaxed and lower-cost tobacco products. In this context, new regulations strengthening controls on the quantity of duty-paid tobacco products that individuals may bring into Ireland from another EU Member State came into effect on 9 December 2025. These measures are designed to ensure that Excise Duty reliefs intended for personal use are not misused

The smuggling of tobacco products has a significant transnational and cross-border dimension. In addition to ongoing cooperation with An Garda Síochána, Revenue works closely with its counterparts in other jurisdictions, including colleagues in Northern Ireland through the Cross-Border Joint Agency Task Force (JATF). This collaboration aims to combat cross-border smuggling and to disrupt and dismantle the organised crime networks involved in the illicit tobacco trade.