79. Deputy Mark Wall asked the Tánaiste and Minister for Finance to confirm that the Revenue Commissioners continue 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; if he will confirm that the quantity seized in 2025 was lower than in 2024; the additional action his Department or the Revenue Commissioners are taking to monitor importation of this substance; if he has considered legislation to require those that import these canisters to register with the Revenue Commissioners to ensure there is a legitimate business purpose; if he has published any policy statement on this matter; to confirm if any officials in his Department or the Revenue Commissioners are working on this matter; if he has engaged with other Ministerial colleagues on the matter; and if he will make a statement on the matter. [17389/26]

Summary

79. Deputy Mark Wall asked the Tánaiste and Minister for Finance to confirm that the Revenue Commissioners continue 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; if he will confirm that the quantity seized in 2025 was lower than in 2024; the additional action his Department or the Revenue Commissioners are taking to monitor importation of this substance; if he has considered legislation to require those that import these canisters to register with the Revenue Commissioners to ensure there is a legitimate business purpose; if he has published any policy statement on this matter; to confirm if any officials in his Department or the Revenue Commissioners are working on this matter; if he has engaged with other Ministerial colleagues on the matter; and if he will make a statement on the matter. [17389/26]

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