388. Deputy Aidan Farrelly asked 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]

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).