831. Deputy Noel McCarthy asked the Tánaiste and Minister for Finance if he has engaged with the Department of Health or the Health Information and Quality Authority regarding its current review of tobacco affordability; and if he will make a statement on the matter. [63461/26]

832. Deputy Noel McCarthy asked the Tánaiste and Minister for Finance in light of the Health Information and Quality Authority's review of tobacco affordability, whether his department will assess the impact of tobacco excise increases on the illicit tobacco market before further increases in excise duty; and if he will make a statement on the matter [63462/26]

833. Deputy Noel McCarthy asked the Tánaiste and Minister for Finance if his Department is concerned that further increases in tobacco excise duty may increase demand for cheaper, illicit tobacco products; if his Department has assessed this risk in advance of Budget 2027; and if he will make a statement on the matter. [63465/26]

Simon Harris, Tánaiste and Minister for Finance: I propose to take Questions Nos. 831, 832 and 833 together.

Smoking remains the leading cause of preventable death in Ireland and continues to pose one of the most significant avoidable health risks to the population. As a result, reducing smoking rates, particularly among young people, has been a key public health priority for successive Governments. One of the main measures used to achieve this goal is the application of high taxes on tobacco products.

Both my Department and Revenue, as Ireland’s national tax and customs authority, recognise that the high level of taxation applied to tobacco products can create incentives for some individuals and organised groups to engage in the illicit tobacco trade. In response, Revenue employs a comprehensive range of enforcement measures to detect and disrupt the smuggling, distribution, and sale of illegal tobacco products. This includes investigating offenders and pursuing prosecutions where appropriate. Revenue continually monitors developments and emerging trends in the illicit tobacco market and adapts its enforcement activities and resource allocation, accordingly, taking an agile and risk-based approach to tackling illegal tobacco activity.

While Revenue has achieved significant success in combating the illicit tobacco trade, the substantial volume of tobacco products consumed without Irish excise duty being paid, as indicated in recent annual surveys commissioned by Revenue and the HSE's National Tobacco Control Office, remains a concern. This suggests that continued increases in tobacco prices may also strengthen incentives for illicit market activity. Such developments must be taken into account when considering future tobacco tax policy.

HIQA announced on 12th August that it had commenced an analysis of tobacco affordability in Ireland at the request of the Chief Medical Officer. The relevant details can be found here: [www.hiqa.ie/hiqa-news-updates/hiqa-commences-analysis-tobacco-affordability-ireland].

This analysis will support the work of the Department of Health. Officials from my Department and the Revenue Commissioners will support this research through participation on an Expert Advisory Group established by HIQA.