Written Answers Nos. 856-875
857. Deputy Rory Hearne asked the Tánaiste and Minister for Finance his plans to utilise State Savings products to support housing delivery; the expected level of funding to come through the ISS for housing delivery; and if he will make a statement on the matter. [1631/26]
View answerThe National Treasury Management Agency (NTMA) have informed me that Ireland State Savings (ISS) offers the public a variety of Government-backed, secure savings products, including fixed-term bonds, Prize Bonds, and Instalment Savings Schemes.
Managed by the NTMA, these products provide a safe way to save directly with the Irish Government and are 100% protected by the State. Savings invested in this way are available to the Exchequer to fund Government expenditure and remain an important and dependable component of the mix of Government borrowing which help fund expenditure by the State.
This includes supporting the delivery of housing which, as the Deputy is aware, is funded by direct and indirect expenditure and via borrowing, where required.
Arising from a commitment in Housing for All ISS are in the process of preparing publications to better explain the role State savings play in the overall funding of housing delivery.
It is worth noting that State savings proceeds are fungible and are not sourced or hypothecated for any specific expenditure purpose. Thus, the resources from state savings can be used as required by the State.
858. Deputy Albert Dolan asked the Tánaiste and Minister for Finance the date on which a supplementary estimate or supplementary estimates was sought in respect of his Department’s Vote for each of the past ten years, and to the date in 2026; the gross and net amount involved in each case; and the Vote subheads to which each supplementary estimate related. [1792/26]
View answerDuring the timeframe in question, the Department of Finance sought a supplementary estimate in 2019, 2023 and 2025.
A supplementary estimate of €21,200,000 was required in 2019 to meet settlement costs in relation to litigation is respect of the Air Travel Tax.
A technical supplementary estimate was required in 2023 and 2025. A technical supplementary arises when there is a significant overspend on a subhead, which can be met from an underspend on another subhead. A technical supplementary is a type of supplementary estimate which does not have an additional net funding impact. Although the technical supplementary is cost neutral, a notional increase of €1,000 is added to the Vote in order to allow the Dáil to vote on it. The Dáil cannot vote on a zero or negative amount.
Further details of the supplementary estimates for these years are included in the tables below.
Supplementary Estimates 2019, 2023 and 2025
|
Year |
Type |
FINPERT Date* |
Gross Amount (€000) |
Net Amount (€000) |
|
2019 |
Substantive |
10/12/2019 |
21,200 |
21,200 |
|
2023 |
Technical |
23/11/2023 |
1 |
1 |
|
2025 |
Technical |
19/11/2025 |
1 |
1 |
*The date the Minister for Finance or Minister of State attended the Committee on Finance, Public Expenditure and Reform, and Taoiseach in respect of a supplementary estimate for Vote 7.
2019 Supplementary Estimate
|
Subhead |
Amount (€000) |
|
A.2 Administration Non-Pay |
-700 |
|
A.4 Consultancy Services and Other Services |
23,600 |
|
B.2 Administration Non-Pay |
-700 |
|
B.4 Consultancy Services and other Services |
-1,000 |
|
|
|
|
Total |
21,200 |
2023 Supplementary Estimate
|
Subhead |
Amount (€000) |
|
A.1 Administration Pay |
-400 |
|
A.3 Committees and Commissions |
401 |
|
|
|
|
Total |
1 |
2025 Supplementary Estimate
|
Subhead |
Amount (€000) |
|
A.1 Administration Pay |
-102 |
|
A.2 Administration Non-Pay |
-1,099 |
|
A.3 Committees and Commissions |
-120 |
|
A.5 Fuel Grant |
919 |
|
A.6 Office of the Financial Services and Pensions Ombudsman |
303 |
|
A.7 Pensions for Certain Bodies under the Aegis |
100 |
|
|
|
|
Total |
1 |
859. Deputy Albert Dolan asked the Tánaiste and Minister for Finance the value of expenditure originally allocated in the Estimates to specific programmes or staffing measures that could not be spent as planned within the year for each of the past five years; and whether such underspends were surrendered, carried forward, or reallocated to other areas within the Vote. [1815/26]
View answerThe annual Estimates allocation for the Department of Finance (Vote 7) for the period 2021 to 2025 is provided in tabular form per programme below.
During the period 2021 to 2023, the Department had two programmes,
• Programme A - Economic and Fiscal Policy
• Programme B - Banking and Financial Services Policy
In 2024, the two programmes were amalgamated into Programme A - Economic, Fiscal, Banking and Financial Services Policy.
The tables present the initial estimate allocation compared to the actual outturn for the period. The figures of the initial estimate and actual outturn for the appropriation in aid and the deferred surrender figures are also provided where applicable.
The surplus to surrender figure is the net effect of the actual outturn, appropriation in aid and deferred surrender for each year.
Each year, the Department of Finance engaged with the Department of Public Expenditure Infrastructure, Public Service Reform and Digitalisation and obtained permission to reallocate funds within the various subheads of each programme when necessary. The Department also sought a technical Supplementary Estimate where the reallocation of funds was significant.
The annual allocation and outturn regarding payroll costs per programme are also provided. It should be noted that the programme figures provided are inclusive of the payroll costs.
|
Vote 7 Estimates 2021 |
|
|
|
|
Programme |
Estimate |
Outturn |
Surplus/(Deficit) |
|
|
€000 |
€000 |
€000 |
|
A Economic and Fiscal Policy |
26,076 |
24,014 |
2,062 |
|
B Banking and Financial Services Policy |
14,585 |
12,364 |
2,221 |
|
Appropriation in Aid |
(1,150) |
(1,151) |
1 |
|
|
|
|
|
|
Surplus to Surrender |
|
|
4,284 |
2021 Estimate Allocation included in Programmes A and B for Payroll Costs
|
Programme |
Estimate |
Outturn |
Surplus/(Deficit) |
|
|
€000 |
€000 |
€000 |
|
A Economic and Fiscal Policy* |
11,000 |
11,976 |
(976) |
|
B Banking and Financial Services Policy* |
10,000 |
10,168 |
(168) |
*This overspend was due to additional staffing costs resulting from Government Decisions, and was met through virement from within the overall Vote 7 budget.
|
Vote 7 Estimates 2022 |
|
|
|
|
Programme |
Estimate |
Outturn |
Surplus/(Deficit) |
|
|
€000 |
€000 |
€000 |
|
A Economic and Fiscal Policy |
28,202 |
24,985 |
3,217 |
|
A Economic and Fiscal Policy - Deferred Surrender |
|
|
(50) |
|
B Banking and Financial Services Policy |
15,778 |
15,405 |
373 |
|
B Banking and Financial Services Policy - Deferred Surrender |
|
|
(50) |
|
Appropriation in Aid |
(1,080) |
(1,038) |
(42) |
|
|
|
|
|
|
Surplus to Surrender |
|
|
3,448 |
2022 Estimate Allocation included in Programmes A and B for Payroll Costs
|
Programme |
Estimate |
Outturn |
Surplus/(Deficit) |
|
|
€000 |
€000 |
€000 |
|
A Economic and Fiscal Policy |
12,451 |
10,258 |
2,193 |
|
B Banking and Financial Services Policy |
11,320 |
12,381 |
(1,061) |
|
Vote 7 Estimates 2023 |
|
|
|
|
Programme |
Estimate |
Outturn |
Surplus/(Deficit) |
|
|
€000 |
€000 |
€000 |
|
A Economic and Fiscal Policy |
26,867 |
24,202 |
2,665 |
|
A Economic and Fiscal Policy - Deferred Surrender |
|
|
(110) |
|
B Banking and Financial Services Policy |
20,548 |
16,884 |
3,664 |
|
Appropriation in Aid |
(910) |
(911) |
1 |
|
|
|
|
|
|
Surplus to Surrender |
|
|
6,220 |
2023 Estimate Allocation included in Programmes A and B for Payroll Costs
|
Programme |
Estimate |
Outturn |
Surplus/(Deficit) |
|
|
€000 |
€000 |
€000 |
|
A Economic and Fiscal Policy |
10,891 |
10,645 |
246 |
|
B Banking and Financial Services Policy |
15,514 |
13,716 |
1,798 |
|
Vote 7 Estimates 2024 |
|
|
|
|
Programme |
Estimate |
Outturn |
Surplus/(Deficit) |
|
|
€000 |
€000 |
€000 |
|
A Economic, Fiscal, Banking and Financial Services Policy |
49,004 |
44,924 |
4,080 |
|
A Economic, Fiscal, Banking and Financial Services Policy - Deferred Surrender |
|
|
(110) |
|
Appropriation in Aid |
(6,460) |
(7,537) |
1,077 |
|
|
|
|
|
|
Surplus to Surrender |
|
|
5,047 |
2024 Estimate Allocation included in Programme A for Payroll Costs
|
Programme |
Estimate |
Outturn |
Surplus/(Deficit) |
|
|
€000 |
€000 |
€000 |
|
A Economic, Fiscal, Banking and Financial Services Policy |
29,051 |
28,153 |
898 |
|
Vote 7 Estimates 2025 (Provisional Figures) |
|
|
|
|
Programme |
Estimate |
Outturn |
Surplus/(Deficit) |
|
|
€000 |
€000 |
€000 |
|
A Economic, Fiscal, Banking and Financial Services Policy |
51,645 |
50,612 |
1,033 |
|
Appropriation in Aid |
(965) |
(1,296) |
331 |
|
|
|
|
|
|
Surplus to Surrender |
|
|
1,364 |
2025 Estimate Allocation included in Programme A for Payroll Costs (Provisional Figures)
|
Programme |
Estimate |
Outturn |
Surplus/(Deficit) |
|
|
€000 |
€000 |
€000 |
|
A Economic, Fiscal, Banking and Financial Services Policy |
30,899 |
30,805 |
94 |
860. Deputy Emer Currie asked the Tánaiste and Minister for Finance the total estimated corporate tax take and the percentage that will be 'saved not spent' that is, used to pay down debt or transferred to a sovereign wealth or investment future fund in 2024, 2025 and 2026; and if he will make a statement on the matter. [1831/26]
View answerAll Exchequer revenue is paid into the Central Fund, and is not hypothecated: as such it is not possible to directly link any particular tax head to a particular form of expenditure in the manner suggested by the Deputy.
However, the two long-term savings funds - the Future Ireland Fund (FIF) and the Infrastructure Climate and Nature Fund (ICNF) - were created in response to the exceptional increase in corporation tax receipts over the last ten years, to enable Government to set aside ‘windfall’ tax receipts to prepare for future challenges.
Over the last two years, over €8 billion has been transferred from the Exchequer to the FIF and €2 billion has been transferred to the ICNF. This was in addition to the c. €6 billion that was invested into the Funds arising from the dissolution of the National Reserve Fund in 2024.
This year, a further €6½ billion will be transferred into the two funds. This means that we are, in effect, investing around one-fifth of corporation tax receipts each year into the FIF and ICNF. We are also continuing to run budgetary surpluses. In 2025, my Department estimates that a General Government surplus in the region of €12.4 billion was recorded, while for 2026 a General Government surplus of €5.1 billion was projected at Budget time.
The key metrics – corporation tax receipts (excluding the once-off revenues arising from the Court of Justice of the European Union ruling of 2024), the General Government surplus and the transfers from the Exchequer to the two Funds – are set out below for the Deputy’s convenience.
|
- |
2024 (€ billions) |
2025 (€ billions) |
2026 (€ billions) |
|
Corporation Tax |
28.1 |
32.9 |
34.0 |
|
General Government Balance |
23.4^ |
12.4^^ |
5.1 |
|
Exchequer transfers to Funds |
4.1 |
6.1 |
6.5 |
^ Includes the once-off receipts from the Court of Justice of the European Union ruling of 2024.
^^ Department of Finance estimate.
861. Deputy Brendan Smith asked the Tánaiste and Minister for Finance further to Parliamentary Question No. 92 of 5 November 2025, if he will ensure that employment is protected and the branch network retained in the event of the sale of a company (details supplied); and if he will make a statement on the matter. [1884/26]
View answerThe PTSB Formal Sales Process (FSP) is conducted by PTSB pursuant to the Irish Takeover Panel Act 1997. The process is overseen by the Takeover Panel and is subject to the Irish Takeover Rules.
The FSP is open to suitable strategic and financial investors and is being conducted by PTSB and its advisers in accordance with the Irish Takeover Rules. It is not appropriate to speculate on what potential bidders may emerge, nor is it appropriate to speculate on the outcome of any changes a preferred bidder may make as a result of their offer. However, as a general rule, the contractual employment rights of staff cannot be unilaterally changed.
862. Deputy Grace Boland asked the Tánaiste and Minister for Finance if consideration will be given to extending the Class A threshold in Capital Acquisitions Tax (CAT) to include bereaved partners in longstanding relationships, not covered by either marriage or the Civil Partnership Act; and if he will make a statement on the matter. [1954/26]
View answerCapital Acquisitions Tax (CAT) is a beneficiary-based tax on gifts and inheritances that is payable on the value of the property received. For CAT purposes, the relationship between the person giving a gift or inheritance (i.e. the disponer) and the person who receives it (i.e. the beneficiary) determines the maximum amount, known as the “Group threshold”, below which CAT does not arise. CAT is charged at a rate of 33% above each Group threshold.
There are three Group thresholds:
• the Group A threshold (currently €400,000) applies where the beneficiary is a child of the person giving the gift or inheritance
• the Group B threshold (currently €40,000) applies where the beneficiary is a brother, sister, nephew, niece, lineal ancestor or lineal descendant of the person giving the gift or inheritance
• the Group C threshold (currently €20,000) applies in all other cases
A full tax exemption applies to spouses and civil partners and inheritances between spouses and civil partners are not counted for the purposes of aggregating lifetime inheritances.
The difference in the tax treatment of unmarried partners is not confined to CAT, and is also a feature of other tax heads, such as income tax. Therefore, any change in the tax treatment of unmarried partners in respect of CAT could only be addressed in the broader context of the tax system and future social and legal policy development, bearing in mind the current constitutional requirement to protect the institution of marriage.
863. Deputy Noel McCarthy asked the Tánaiste and Minister for Finance to outline the current practice with respect to the creation of an import declaration and the payment of VAT and import duties by a courier company; if it is a legal requirement that such companies or their appointed debt collection agencies must provide documentary proof of the amounts paid when pursuing collection of such fees from the affected third party consumer; if not, if his Department is considering the introduction of such a requirement or the prohibiting of debt collection activity while a charge remains unverified or disputed; the further measures being considered by his Department to ensure that such charges can be independently verified by the consumer before payment; and if he will make a statement on the matter. [1961/26]
View answerIreland, as an EU Member State, is a member of the EU Customs Union, which is underpinned by EU legislation, the Union Customs Code. Under this legislation, Customs import declarations are required for all goods imported to the EU from all non-EU countries. This is an EU requirement and is mandatory in all EU Member States including Ireland.
The Customs import declaration provides details on goods that are being imported into the EU customs territory. The declaration has three essential parameters that determines what Customs Duty is applicable upon importation, namely classification (what is the actual product); origin (what country was the good produced in) and valuation (what is the price of good that the rate of import duty should be applied to). In addition to Customs Duty, VAT is also due at the point of importation and the rate of VAT applicable is the same rate as applies to goods sold within the State. For example, goods sold within Ireland that are zero-rated, are also zero-rated at importation. VAT is chargeable on the value of the goods including any Customs or excise duty, transport and insurance costs.
The Customs declaration can be lodged by the importer, or a Customs representative who has been engaged by the importer to lodge a declaration. For goods purchased online by an individual, the Customs declaration is usually lodged by the courier / postal company who is acting on behalf of the importer.
When all import charges e.g. Customs Duty and Import VAT, are paid in full, the goods can be delivered to the importer. For most eCommerce cases, the import charges are paid by the courier / postal company who then collect the charges from the individual on whose behalf they are acting. Individuals should always check the terms and conditions of the retailer who may arrange delivery or the terms and conditions of the courier / postal company if they are arranging delivery themselves.
Neither the Department of Finance nor Revenue has a role to play in the regulation of fees charged by businesses who deliver goods to an importer. That is a commercial contract between the business and the importer. These businesses do not act on behalf of, nor do they collect the relevant taxes and duties on behalf of Revenue, but rather they act on the behalf of the importer and assist the importer in the clearance of their goods imported from outside the EU.
864. Deputy Barry Ward asked the Tánaiste and Minister for Finance the position regarding any product or service purchased from Israel or the Occupied Territories by his Department in 2025, broken down by description and amount paid; and if he will make a statement on the matter. [1980/26]
View answerI wish to inform the Deputy that my Department made no payments for products or services to suppliers based in Israel or the Occupied Territories in 2025.
865. Deputy Grace Boland asked the Tánaiste and Minister for Finance whether his Department, or any body under its aegis, has funded, or is funding, other than where legal costs were awarded against the employer by a court or tribunal, the legal costs of any current or concluded litigation taken by an employee or former employee against that Department or body, in each of the past five years; if so, to provide details of the number of such cases, the bodies involved, and the total costs incurred in each year; and if he will make a statement on the matter. [2020/26]
View answer866. Deputy Grace Boland asked the Tánaiste and Minister for Finance the basis on which his Department, or a body under its aegis, may fund the legal costs of an employee or former employee in litigation where that employee is in dispute with, or taking proceedings against, the same body; and if he will make a statement on the matter. [2038/26]
View answer867. Deputy Grace Boland asked the Tánaiste and Minister for Finance whether the funding of employee legal costs in disputes against his Department, or a body under its aegis, is standard practice; if not, the circumstances in which such funding may be permitted; and if he will make a statement on the matter. [2056/26]
View answer868. Deputy Grace Boland asked the Tánaiste and Minister for Finance to outline the guidance, codes, circulars or directions that govern the payment of legal costs by his Department, and bodies under its aegis, in employment-related disputes, including any requirements under the Code of Practice for the Governance of State Bodies or Departmental sanction arrangements; and if he will make a statement on the matter. [2074/26]
View answer869. Deputy Grace Boland asked the Tánaiste and Minister for Finance whether the funding of employee legal costs in litigation against the employing body could give rise to governance, accountability, or value for money concerns; whether his Department has issued any guidance in this regard; and if he will make a statement on the matter. [2092/26]
View answer870. Deputy Grace Boland asked the Tánaiste and Minister for Finance whether his Department has reviewed, or intends to review, the practice of Departments, and bodies under their aegis, funding legal costs in employment disputes involving those same bodies; and if so, the outcome or timeline for such a review; and if he will make a statement on the matter. [2110/26]
View answer871. Deputy Grace Boland asked the Tánaiste and Minister for Finance whether arrangements to fund legal costs in employment disputes involving his Department, or bodies under its aegis, require the prior approval of his Department or the Department of Public Expenditure, Infrastructure, Public Service Reform and Digitalisation; and if he will make a statement on the matter. [2128/26]
View answerI propose to take Questions Nos. 865 to 871, inclusive, together.
The primary mechanism for paying legal costs would be where an order for costs is made against the Minister, or where it is agreed to pay costs as part of an agreed settlement. Costs awarded on foot of a court order or settlement are legally binding therefore there is no requirement to seek prior approval.
I wish to advise the Deputy that, neither the Department of Finance, nor the bodies under the aegis, with the exception of the Central Bank, has funded, or is funding, legal costs of any litigation taken by an employee or former employee against the Department or body, in the last five years.
The Central Bank has advised me that it is not general practice to fund the legal costs of employees where that employee is in dispute with the Central Bank. Where such instances arise, through settlement agreement, mediation recommendation or otherwise, the Central Bank makes a contribution to the employee’s legal costs with the benefit of expert legal and/or HR professional advice.
The CBI has provided the following information in respect of such costs for the period in question:
2021 – 1 contribution to employee legal fees – €7,500
2024 – 2 contributions to employee legal fees – total €43,665
Any funding of employee legal costs in disputes against the Department or its Bodies would be subject to review by legal advisers and comply with all respective Circulars and permissions from any other department or agency, as required.
872. Deputy Brendan Smith asked the Tánaiste and Minister for Finance whether Revenue has identified particular towns, road corridors or entry points in the Border region where illicit roll-your-own tobacco activity is concentrated; the additional actions being directed toward these areas; and if he will make a statement on the matter. [2184/26]
View answer873. Deputy Paula Butterly asked the Tánaiste and Minister for Finance the number of illicit tobacco manufacturing facilities, including any roll-your-own production sites, that have been detected or dismantled in the Border region over the past five years; the quantities of product seized in each case; and if he will make a statement on the matter. [2187/26]
View answer874. Deputy David Maxwell asked the Tánaiste and Minister for Finance the resources currently allocated to Revenue for the enforcement of controls on illicit roll-your-own tobacco, including staffing levels, specialist units and detection technology; if any additional measures are planned to strengthen enforcement; and if he will make a statement on the matter. [2188/26]
View answer875. Deputy Carol Nolan asked the Tánaiste and Minister for Finance the total number of individual custom inspections conducted on incoming air and sea passengers at each individual port and airport in the State, in each of the years 2019 to 2025 inclusive, in tabular form; and if he will make a statement on the matter. [2189/26]
View answer876. Deputy Carol Nolan asked the Tánaiste and Minister for Finance the way in which Revenue will track the implementation of the new regulation on the seizure of tobacco from passengers found to be carrying in excess of duty-free limits; and if he will make a statement on the matter. [2190/26]
View answer877. Deputy Carol Nolan asked the Tánaiste and Minister for Finance to provide data for 2025 on the number of cigarette and tobacco seizures carried out by the Revenue Commissioners; the location of each seizure; the volume and value of each seizure; and if he will make a statement on the matter. [2191/26]
View answer878. Deputy Carol Nolan asked the Tánaiste and Minister for Finance the number of fines issued by the courts for offences related to tobacco smuggling and its illicit sale in each of the years 2023 to 2025, the number of fines that were paid and remain unpaid for each year; and if he will make a statement on the matter. [2192/26]
View answer884. Deputy Ged Nash asked the Tánaiste and Minister for Finance if the Revenue Commissioners, working on a multi-agency basis with An Garda Síochána and others, have identified any links between illicit roll-your-own tobacco activity and organised crime networks; the extent of such involvement; and if he will make a statement on the matter. [2305/26]
View answer885. Deputy Joanna Byrne asked the Tánaiste and Minister for Finance if Revenue has identified any increase in the sale of illicit roll-your-own tobacco via online platforms or social media; the enforcement tools available to address this activity; and if he will make a statement on the matter. [2366/26]
View answerI propose to take Questions Nos. 872 to 878, inclusive, 884 and 885 together.
I am assured by Revenue of its commitment to targeting the illicit tobacco trade. Revenue implements a range of measures to identify and target illicit manufacturing facilities, and the smuggling, supply or sale of illicit tobacco products, 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 level, the use of analytics and detection technologies and ensuring the optimum deployment of resources.
In relation to the Border regions, I am assured by Revenue that it continues to apply optimum deployment of resources on a risk-focused basis, having regard to ongoing risk assessment of smuggling and criminal activities. I am advised that for operational reasons, specifics on towns, locations, etc. cannot be publicly disclosed.
In relation to the number of illicit tobacco manufacturing sites, Revenue has confirmed that they have identified and dismantled two of these sites since 2021.
|
Date |
Location |
Quantities of Tobacco Seized |
|
February 2024 |
Slaney Road, Dublin |
758,000 Cigarettes
|
|
March 2025 |
Richardstown, Dundalk, Co Louth |
660,000 Cigarettes 12.17 Tonnes Tobacco |
I am advised that there was no presence of illicit roll your own (RYO) tobacco in the production sites mentioned above, nor was there any non-tobacco materials identified, such as branded packaging for roll your own tobacco. This suggests that these sites were not producing roll your own tobacco.
Turning to the question of resources, there are over 900 staff assigned across our ports, airports and mail centres as well as national profiling and risk assessment units and inland teams, dedicated to the enforcement of controls not just of illicit roll-your-own tobacco but also ensuring the protection and integrity of customs controls in relation to all excisable products.
In addition to the above, Revenue utilises 25 detector dog teams deployed at airports, ports, and mail centres nationwide. The Revenue detector dogs play a vital role in Revenue’s mission to combat illicit tobacco activities, and they are an integral part of Revenue’s broader enforcement strategy together with intelligence gathering and scan technology. I am advised that in 2025 to-date, Revenue has procured in total five baggage X-ray systems to be deployed at Dublin Airport, Shannon Airport, Kerry Airport and Cork Airport. Revenue also procured another handheld X-ray system bringing its current capacity of handheld scanners to eight.
In addition to this, as part of the redevelopment of Rosslare Europort, a new high energy X-ray gantry system was deployed in October 2025. This is the first high energy X-ray gantry system to be deployed in the State and will be used to scan containerised freight and vehicles as required.
Revenue has also sought and received funding to procure a specialised backscatter van in 2026. This is in addition to the current backscatter van based in Dublin Port. A backscatter van is a low power X-ray scanner mounted in a standard van that is used to scan vehicles, trailers and other light vehicles.
Revenue operational requirements are kept under continuous review, having regard to ongoing risk evaluation and evolving operational needs. I am advised that Revenue has the necessary resources to fulfil its mandate in respect of functions that are critical for its effective functioning as a tax and customs administration, and I remain open to considering any proposals from Revenue for additional resources that will support its work.
In relation to the total number of individual custom inspections conducted on incoming air and sea passengers at each individual port and airport in the State, officers based at the points of entry into the State carry out checks targeting a variety of risks. I am advised that Revenue record the number and details of detections rather than the number of passengers inspected.
While Revenue’s role is the administration of tax law, effective enforcement of tobacco duties supports Ireland’s public-health aims by limiting access to untaxed and cheap tobacco. This strengthens the impact of Ireland’s broader tobacco-control measures.
Revenue has achieved considerable success in tackling the smuggling and sale of illicit tobacco products in 2025. The number of seizures of both cigarettes and tobacco in 2025 is 7,042. It is not possible from an administrative perspective to provide a list of each individual seizure, but Revenue advises that there were total seizures of almost 47m. cigarettes seized in 2025 valued at €42.5m and 23,673kg of tobacco seized valued at €21m. Revenue issues regular press releases in relation to the larger seizures, which include volumes, value and location.
I am advised by Revenue that it cannot provide data in relation to the number of fines related to tobacco smuggling and its illicit sale that have been paid, and those that remain unpaid, as collection of fines and data in relation to same are administered by the Courts Service.
The smuggling of tobacco products has a transnational and cross border dimension and in addition to Revenue’s ongoing cooperation 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 (JATF), to address cross-border smuggling and dismantle organised crime networks involved in the illegal tobacco market.
The JATF promotes real-time collaboration between Revenue and HMRC in efforts to disrupt the activities of organised crime groups involved in serious excise fraud.
I am satisfied that Revenue is very conscious of the threat that tobacco smuggling, and the sale of illicit tobacco products poses to health, to legitimate business interests and to the Exchequer. I commend Revenue and all the relevant State agencies for their work in this important area and I am satisfied that there is an appropriate focus on tackling this form of criminality.
