Colm Burke (Cork North-Central, Fine Gael)
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95. To ask the Minister for Finance the volume of nicotine pouch sales recorded in the off-trade, by volume, and monetary value in 2023, 2024, and to date in 2025; and if he will make a statement on the matter. [16146/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that nicotine pouches are not subject to Tobacco Products Tax or any other specific form of taxation. As such, details of their sale in the State are not returned to Revenue. I am also informed by Revenue that traders are not required to separately identify the yield generated from the sale or supply of specific products or services in their periodic VAT returns. Therefore, Revenue does not hold any data from which to answer the Deputy’s question.