Aidan Farrelly (Kildare North, Social Democrats)
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388. To ask the Minister for Finance the number, and the cost of disposal, of nitrous oxide canisters seized by the Revenue Commissioners, from 2020 to date in 2025, in tabular form. [61348/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that nitrous oxide is not a prohibited substance and has a number of legitimate uses, for example it is legitimately used in the food industry. However, in instances where Revenue has reasonable grounds to believe that the importation of nitrous oxide is not for legitimate purposes and is intended for human consumption as a psychoactive substance, Revenue has the power to detain and seize nitrous oxide in accordance with the Criminal Justice (Psychoactive Substances) Act 2010.

The table below outlines the number of seizures of nitrous oxide, volume and value seized from 2020 to 7th November 2025:

*to 07/11

To-date approximately 106,910kg of nitrous oxide seized between 2000-2025 have been disposed of. The cost of disposal for that period stands at €1.6million (VAT inclusive amount).

Aidan Farrelly (Kildare North, Social Democrats)
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389. To ask the Minister for Finance the number, and the cost of disposal, of vape products seized by the Revenue Commissioners, from 2020 to date in 2025, in tabular form. [61349/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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In relation to vapes in general, the Health Service Executive have responsibility for dealing with vaping products at the point of entry into the State and at the point of sale. Revenue is responsible for vape products that contain illegal substances, such as Tetrahydrocannabinol (THC) and Hexahydrocannabinol (HHC), as these are controlled substances.

Revenue has primary responsibility for the prevention, detection, interception and seizure of controlled drugs and other prohibited or restricted goods intended to be smuggled or illegally imported into, or exported from, the State. Revenue takes a risk-based approach to its detection and intervention strategy, as part of which Revenue monitors and evaluates all points of entry into the State on an ongoing basis. Revenue uses the latest detection methods in its work and has a range of assets, such as mobile x-ray scanners, drug detector dogs and 24/7 staff available to deploy where required.

Revenue’s drugs interdiction strategy supports the Government’s strategic approach to the misuse of drugs under the National Drugs Strategy 2017-2025. At a national level, Revenue works closely with An Garda Síochána, particularly the Garda National Drugs and Organised Crime Bureau (GNDOCB), in joint investigations and operations. We also work closely with the Health Products Regulatory Authority and the Irish Naval Service.

Given the global nature of drug smuggling and the transnational risks associated with same, international law enforcement co-operation is also a key element in Revenue’s overall response, and Revenue has strong and strategic partnerships in place at international level. This includes working with agencies such as Europol and the Maritime Analysis Operations Centre for Narcotics (MAOC-N). Revenue is an active participant, along with its national and EU partners, in initiatives under the umbrella of the EU Roadmap to Tackle Drugs and Organised Crime. These initiatives, including the European Ports Alliance, provide for EU-wide collaboration and information sharing on best practices to increase security and resilience in tackling the threat posed by drug trafficking and organised crime.

Tetrahydrocannabinol (THC) is a cannabinoid and is the primary psychoactive substance contained in cannabis. THC is subject to prohibitions and restrictions as a controlled drug. Any products, including vapes, that contain THC are seized by Revenue at the point of importation/exportation.

The table below outlines the number of vaping products that contain THC or a controlled drugs seized by Revenue from 2020 to the end of October 2025.

Combatting the smuggling of prohibited and restricted goods into and out of this jurisdiction is, and will continue to be, a priority for Revenue.