Emer Currie (Dublin West, Fine Gael)
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567. To ask the Minister for Finance his response to the Tax Strategy Group’s General Excise Paper, which found that “notable increases in the volume of products being consumed outside the scope of Irish excise duty raises concerns that price increases may be creating greater incentives for illegal market activity”; and if he will make a statement on the matter. [46659/25]

Emer Currie (Dublin West, Fine Gael)
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568. To ask the Minister for Finance the number of convictions secured to date in 2025 for the illegal sale of tobacco products, and for the smuggling of tobacco products; and if he will make a statement on the matter. [46660/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 567 and 568 together.

For many years Government health and social policy has consistently focused on the denormalisation of smoking, as consumption of tobacco products remains one of the biggest avoidable health risks in our society. A key element of Government policy is our commitment to high taxation of tobacco to encourage people to quit smoking, particularly younger people. Ireland’s taxation of tobacco products is now amongst the highest in the EU. 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.

The Tax Strategy Group paper recognises this, and it will be one of a number of factors I will be considering in the context of future policy decisions in this area.

Revenue is committed to targeting the illicit tobacco trade and uses a range of measures to identify and target the smuggling, supply or sale of illicit tobacco, including duty free tobacco in excess of duty-free allowances. Revenue’s strategy involves developing and sharing intelligence on a national, EU and international basis, the use of analytics and detection technologies and ensuring the optimum deployment of resources on a risk-focused basis. Revenue keeps its operational requirements and arrangements regarding the deployment and use of detection technology and resources, including a suite of x-ray scanners, electronic risk analysis tools and maritime cutters, under continuous review having regard to ongoing risk assessment of smuggling and criminal activities and evolving operational needs.

In its efforts to detect the importation of excess duty-free goods, Revenue uses a combination of risk analysis, profiling and intelligence, baggage screening and the deployment of its detector dog teams. Revenue frequently engages with duty-free operators at the points of entry into the State to discuss the duty-free regime and any additional measures to mitigate against the importation of excess duty-free goods.

In targeting the smuggling, supply or sale of illicit tobacco, Revenue deploys a range of measures with a view to disrupting the supply chain, seizing the product and where possible, prosecuting those involved. The smuggling of tobacco products has a transnational and cross-border dimension and in addition to Revenue’s ongoing co-operation with An Garda Síochána in this area, Revenue also works closely with its counterparts in other jurisdictions including colleagues in Northern Ireland through the Cross Border Joint Agency Task Force (JTAF) and international bodies including OLAF (the EU’s anti-fraud agency), Europol and the World Customs Organisation. Additionally, Revenue works with Northern Ireland agencies to address cross-border smuggling and dismantle organized crime networks involved in the illegal tobacco market.

Revenue has a high level of detections and continues to monitor trends in the illicit tobacco trade adjusting its actions and redeploying its resources in response to new developments or methodologies employed by the criminal gangs involved in that trade.

Revenue welcomes and follows up on information from businesses or members of the public in relation to shadow economy activities and the supply of illegal tobacco products. Anyone with suspicions of illegal activity can contact Revenue in confidence on the free phone number 1800 295 295.

The table below provides a breakdown of the number of summary and indictable convictions secured in respect of tobacco-related offences to the end of August 2025:

I am satisfied that combating the threat that the illicit tobacco trade poses to legitimate business, public health, and the Exchequer continues to be a priority for Revenue.