Dáil Éireann Debate, Thursday - 26 February 2026
299. Deputy Mark Wall asked the Tánaiste and Minister for Finance for the last four years, to date, the number of nitrous oxide canisters seized by the Revenue Commissioners; and the cost of disposing of these canisters, in tabular form; and if he will make a statement on the matter. [16146/26]
Amharc ar fhreagraThe importation and/or use of nitrous oxide is not prohibited in law and has a number of legitimate uses in the State, for example in the medical and food industries. However, I am advised by Revenue that where it has reasonable grounds for believing that the importation of nitrous oxide will not be used 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.
Revenue works closely with other relevant Departments and agencies in the State including An Garda Síochána, the Department of Justice, Home Affairs and Migration, and the Health Products Regulatory Authority in acting against the illegal substances trade.
The table below outlines the number of seizures of nitrous oxide, volume and value seized from 2022 to 2025:
|
|
No. of Seizures |
Volume |
Value |
|
2022 |
116 |
1,313kg |
€265,376 |
|
2023 |
4 |
7kg |
€428 |
|
2024 |
23 |
76,387kg |
€3,495,949 |
|
2025 |
19 |
34,869kg |
€1,285,438 |
|
|
|
|
|
|
Total |
162 |
112,576kg |
€5,047,191 |
Disposal procedures began in 2025. To-date an overall total of 140,452kg of nitrous oxide (includes disposals of seizures predating 2022) have been disposed of and the total cost of disposal stands at €2,053,328.27 (VAT inclusive amount).
Revenue is committed to supporting legitimate trade by disrupting illegal activity and ensuring harmful products do not reach our communities. I am assured by Revenue that combating the importation of any prohibited or restricted goods into this jurisdiction is, and will continue to be, a Revenue priority.
