184. Deputy Aidan Farrelly asked the Tánaiste and Minister for Finance the number and the cost of disposal, of nitrous oxide canisters seized by the Revenue Commissioners in 2025 to date in 2026, in tabular form; and if he has consulted with the Minister for Environment, Climate and Communications in respect of managing discarded nitrous oxide canisters in the context of the National Hazardous Waste Management Plan (details supplied). [52661/26]

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 following table outlines the number disposed and cost of disposal of nitrous oxide from 2025 to 10th July 2026:

I am further advised that Revenue contracts a 3rd party waste disposal company to handle and dispose of this material. The company involved would have all the relevant waste disposal certifications applicable to handing nitrous oxide in accordance with regulations.