It is important to remind ourselves that the IPSOS/MRBI survey on the illicit consumption of tobacco in 2024 showed that 37% of all cigarettes smoked in Ireland were not contributing to the economy, they were smuggled, duty free or brought in from another EU member state.
Department of Finance- Tax Strategy Group
Emer Currie (Dublin West, Fine Gael)
- To ask the Minister for Finance his response to the Tax Strategy Group’s General Excise Paper, which found that “notable increases in the volume of products being consumed outside the scope of Irish excise duty raises concerns that price increases may be creating greater incentives for illegal market activity”; and if he will make a statement on the matter.
- To ask the Minister for Finance the number of convictions secured to date in 2025 for the illegal sale of tobacco products, and for the smuggling of tobacco products; and if he will make a statement on the matter. [46660/25]
Paschal Donohoe (Dublin Central, Fine Gael)
I propose to take Questions Nos. 567 and 568 together.
For many years Government health and social policy has consistently focused on the denormalisation of smoking, as consumption of tobacco products remains one of the biggest avoidable health risks in our society. A key element of Government policy is our commitment to high taxation of tobacco to encourage people to quit smoking, particularly younger people. Ireland’s taxation of tobacco products is now amongst the highest in the EU. Of course, we need to remain conscious that while tax increases have been one of the tools successfully used to disincentivise smoking, continued increases can, over time, also displace some demand towards smuggled products or those which have been taxed in other jurisdictions at lower rates.
The Tax Strategy Group paper recognises this, and it will be one of a number of factors I will be considering in the context of future policy decisions in this area.
In its efforts to detect the importation of excess duty-free goods, Revenue uses a combination of risk analysis, profiling and intelligence, baggage screening and the deployment of its detector dog teams. Revenue frequently engages with duty-free operators at the points of entry into the State to discuss the duty-free regime and any additional measures to mitigate against the importation of excess duty-free goods.
The table below provides a breakdown of the number of summary and indictable convictions secured in respect of tobacco-related offences to the end of August 2025:
Smuggling / Evasion of Excise Duty Illegal Selling Total
Summary Convictions 18 20 38
Indictable Convictions 6 0 6
Total Convictions 24 20 44
In addition to the above convictions, I am pleased to say that Revenue has achieved considerable success in the seizure of illicit tobacco products, with 39.8m cigarettes valued at €35.9m and 24,411kg of tobacco valued at €18.9m seized to the end of August 2025. Further successes highlighting Revenue’s approach to the illicit tobacco trade include the detection and dismantling of an illicit commercial cigarette factory in Co. Louth in March this year.
