650. Deputy Roderic O'Gorman asked the Tánaiste and Minister for Finance to provide details of the third party waste disposal company which Revenue contracts to handle and dispose of discarded nitrous oxide canisters; if these canisters are recycled in Ireland; and if he will make a statement on the matter. [59625/26]

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.

In March 2025, Revenue awarded a contract to Veolia to manage the storage and disposal of nitrous oxide canisters. This contract was awarded under public procurement guidelines. This company has all the relevant waste disposal certifications applicable to handing nitrous oxide in accordance with regulations. With regards to the actual disposal process, after the nitrous oxide has been safely extracted from the canisters, the plastic components and valves are separated, and the steel canisters are recycled by a metal processing company located in the State.

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 and 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.