Emer Higgins (Dublin Mid West, Fine Gael)
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225. To ask the Minister for Finance the number of nitrous oxide seizures made by the Revenue Commissioners in 2021, 2022 and to date in 2023; the number of cannisters included in each seizure; and if he will make a statement on the matter. [21728/23]

Michael McGrath (Cork South Central, Fianna Fail)
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I am advised by Revenue that 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 are 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.

Revenue works closely with other relevant Departments and 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.

The table below outlines the number of seizures of nitrous oxide and number of canisters seized from 2021 to date in 2023: