Erin McGreehan (Louth, Fianna Fail)
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200. To ask the Minister for Finance if funding has been allocated for expanded operations to the Joint Agency Task Force to tackle the cross-Border smuggling of illicit tobacco products. [60616/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised that Revenue works closely with its counterparts in other jurisdictions including colleagues in Northern Ireland through the Cross Border Joint Agency Task Force (JATF) and international bodies including OLAF (the EU’s anti-fraud agency), Europol and the World Customs Organisation. Additionally, it works with Northern Ireland agencies to address cross-border smuggling and dismantle organised crime networks involved in the illegal tobacco market.

The cross border Joint Agency Task Force (JATF) which was established under the 2015 Fresh Start Agreement promotes real-time collaboration between Revenue and HM Revenue and Customs (HMRC) in their efforts to disrupt the activities of organised crime groups involved in serious excise fraud. As a multi-agency coordination structure, the Task Force does not have a separate staffing complement or budget. Revenue customs and excise officers are deployed as required by operational demands.

I am advised that Revenue uses a range of measures to tackle the sale of illicit cigarettes. At the core of these measures is identifying and targeting the smuggling of illicit tobacco products into the State, with a view to disrupting the supply chain, seizing the products and, where possible, prosecuting those involved. 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’s customs and excise officers at the ports and airports and the inland enforcement teams are the frontline of Revenue’s response to smuggling of illicit tobacco products. The teams work closely with HMRC under the JATF framework in tackling cross-border movement of illicit tobacco products. I am advised by Revenue that it monitors trends in the illicit tobacco trade, both nationally and internationally, on an ongoing basis and adjusts its actions and deploys its resources accordingly, in response to practices and methodologies employed by the criminal gangs involved in that trade.

I am pleased to say that Revenue has achieved considerable success in tackling the illicit tobacco trade. Each year Revenue publishes in its annual report the volume and market values of tobacco seizures. A summary of cigarette seizures is provided in the table below.

As of 31st October 2025, Revenue seized 22,106kgs of tobacco with a value of €19.5m and there were 51 summary convictions and € 97,280 in fines and 7 indictable convictions relating to tobacco offences imposed by the courts.

In addition, Revenue seized 39,407kgs of tobacco with a value of €32.6 million in 2024 and there were 75 summary convictions and €189,277 in fines and 11 indictable convictions relating to tobacco offences imposed by the courts in 2024.

I am assured by Revenue that combatting excise fraud and the associated smuggling of illicit tobacco products into and out of this jurisdiction is a priority for Revenue. Ongoing cooperation and collaboration with national and international law enforcement agencies, including UK counterparts, will continue to play an important role in this regard.

Erin McGreehan (Louth, Fianna Fail)
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201. To ask the Minister for Finance the steps his Department has taken to reduce fuel smuggling and enforce compliance with the Windsor Framework's Green Lane; and if he will make a statement on the matter. [60618/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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The Windsor Framework established a new set of arrangements for the movement of goods between Great Britain (GB) and Northern Ireland (NI). Goods moved from GB into NI and remaining in NI, under the UK Internal Market Scheme (UKIMS), often called ‘green lane’ goods, are not subject to full international customs requirements. Traders need to be authorised to benefit from providing a simplified data set to move goods, but information is still required to be submitted to HMRC. Goods that are not moved under UKIMS continue to require information as applied for movements into the EU.

The application of the Windsor Framework is a matter for the UK authorities with oversight from the EU monitoring team. Any attempts to intentionally avoid relevant customs and VAT legislation applicable for Northern Ireland and Ireland, under the Windsor Framework and EU-UK Trade and Cooperation Agreement, is a criminal offence. Any non-compliance around movement of goods is taken extremely serious by Revenue, and it will use all powers available to tackle such behaviour including engaging with the UK authorities as appropriate.

Ireland’s excise treatment of fuel is governed by EU law as set out in Directive 2003/96/EC, commonly known as the Energy Tax Directive (ETD). ETD provisions on liquid fuels are transposed into national law in Finance Act 1999 (as amended). Finance Act 1999 provides for the application of excise duty, in the form of Mineral Oil Tax (MOT), to liquid products that are used as motor or heating fuels. MOT comprises a carbon component, or carbon charge, which is usually referred to as carbon tax. MOT also comprises a non-carbon component which is often referred to as “excise” or “fuel excise/tax/duty”. It is important to note that both components of MOT are excise.

Steps taken by Revenue to combat the illegal mineral oils trade, including home heating oils, include the introduction of stringent supply chain controls and reporting requirements, a rigorous programme of risk focused enforcement action and the application of robust legislation. Under Council Directive 95/60/EC of 27 November 1995 on fiscal marking of gas oils and kerosene, all Member States must apply a common fiscal marker, referred to as the Euromarker, to any gas oil and kerosene to which a reduced rate of excise duty applies. Commission Implementing Decision (EU) 2022/197 of 17 January 2022 establishes ACCUTRACE™ PLUS as the common fiscal marker, also known as the Euromarker, in all Member States for gas oil and kerosene delivered for home consumption at a reduced rate of Mineral Oil Tax. Revenue’s compliance activities in this area include roadside sampling of private and commercial vehicles at checkpoints combined with a risk-based, targeted sampling programme based on supply chain reporting obligations for suppliers and retailers.

The tables below outline the number of samples taken, seizures and subsequent prosecutions related to fuel fraud from 2021 to the end October 2025:

Revenue and An Garda Síochána collaborate very closely in acting against fuel, alcohol and tobacco crime, and also cooperate closely with their counterparts in Northern Ireland, in the framework of the North-South Joint Agency Task Force. This cooperation plays a key role in targeting the organised crime groups who operate across jurisdictions and are responsible for much of this criminality. Those who facilitate this activity should be aware that they are funding serious organised criminal activity.

I am assured by Revenue that combatting the threat which illegal cross-border trade and smuggling, including that in fuel products, poses to legitimate businesses, consumers and the Exchequer continues to be a priority. I am further assured that Revenue is very conscious of the resourcefulness of those involved and remains vigilant for, and ready to respond to, any new developments in these areas.