810. Deputy Mark Ward asked the Tánaiste and Minister for Finance the number of nitrous oxide canisters that have been seized by Customs in each of the years 2022 to 2025 and to date in 2026, by year, in tabular form; the cost associated with the seizure and storage of these canisters; average cost per canister; and if he will make a statement on the matter. [58380/26]

I am advised by Revenue that it continues to seize nitrous oxide canisters where it has reasonable grounds to believe its importation is not for legitimate purposes and is intended for human consumption as a psychoactive substance. In such circumstances, 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 drugs trade.

The table below outlines the number of seizures of nitrous oxide, as well as the volume and value seized, in 2022 to 2026 (end of June):

*30/06/2026

It is not possible to accurately calculate the average cost per cannister as seizures may involve both cannisters and ampules together.

The table below outlines the storage costs and disposal costs of nitrous oxide in 2022 to 2026 (to date):

*30/06/2026

I am further advised that Revenue contracts a 3rd party waste disposal company to handle and dispose of this material. The disposal process commenced in 2025.

Revenue is committed to supporting legitimate trade, stopping 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.