Revenue Commissioners

261. Deputy Séamus McGrath asked the Tánaiste and Minister for Finance for an update on the disposal of the MV Matthew by the Revenue Commissioners; the full costs to date for the storage and upkeep of this vessel; the timeline for the completion of its disposal; and if the vessel is likely to be scrapped or sold for reuse. [47746/26]

48. Deputy Joe Cooney asked the Tánaiste and Minister for Finance the amount of cigarettes and tobacco products seized by the Revenue Commissioners personnel at Shannon Airport in each of the first five months of 2026, in tabular form. [46061/26]

53. Deputy Carol Nolan asked the Tánaiste and Minister for Finance further to Parliamentary Question No. 456 of 26 May 2026, his views that each of the Revenue Commissioner's Illegal Tobacco Products Surveys since 2019 demonstrate a clear correlation between continued tobacco product tax increases and an increase in demand for smuggled tobacco products and non-Irish duty paid tobacco products; and…

54. Deputy Carol Nolan asked the Tánaiste and Minister for Finance if, as part of ongoing risk assessments, his Department has factored the risk of increasing revenue losses as a result of increases in non-duty paid and illegal tobacco products in circulation in Ireland; and if the risk assessment process has assessed the economic logic of continuing excise increases. [46133/26]

55. Deputy Carol Nolan asked the Tánaiste and Minister for Finance his Department's policy when a tax increase is no longer resulting in increased Exchequer receipts; whether there is a point at which a tax is considered to have reached the limits of its effectiveness; and if he will make a statement on the matter. [46134/26]

353. Deputy Aidan Farrelly asked the Tánaiste and Minister for Finance the number of sheriff warrants issued by the Revenue Commissioners in the first five months of 2026; and the total amount of tax involved in these warrants. [45247/26]

517. Deputy Michael Healy-Rae asked the Tánaiste and Minister for Finance if he is aware of the difficulties being experienced by private individuals with the Revenue Commissioners importing goods from the UK (details supplied); and if he will make a statement on the matter. [41471/26]

547. Deputy Peter 'Chap' Cleere asked the Tánaiste and Minister for Finance if credit unions are required to submit a return to the Revenue Commissioners in relation to the Foreign Account Tax Compliance Act (FATCA) by the 30 June deadline; and if he will make a statement on the matter. [42406/26]

576. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether Revenue has undertaken any assessment of the estimated annual Exchequer loss arising from the illicit sale of vaping products, untaxed nicotine inhaling products, or non-compliant e-liquid products since the commencement of the E-Liquid Products Tax on 1 November 2025; and if he will make a statement on the matter. [43173/…

577. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether Revenue has considered commissioning, conducting, or participating in an independent survey or research project to estimate the scale of the illicit vaping market in the State, similar to the annual illicit tobacco consumption survey; and if he will make a statement on the matter. [43174/26]

578. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the number of audits, compliance interventions, investigations, inspections, risk assessments, or enforcement actions undertaken by Revenue in relation to the E-Liquid Products Tax since its introduction on 1 November 2025 by month, in tabular form; and if he will make a statement on the matter. [43175/26]

579. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the number of registered suppliers under the E-Liquid Products Tax that have been subject to Revenue compliance checks since the tax was introduced; the number of cases in which underpayments, non-compliance, or enforcement concerns were identified; and if he will make a statement on the matter. [43176/26]

580. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether Revenue maintains a formal information-sharing arrangement with the HSE National Environmental Health Service in relation to licensed retailers of tobacco products and nicotine inhaling products; and if he will make a statement on the matter. [43177/26]

581. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether Revenue has access to the register of retailers licensed under the Public Health (Tobacco Products and Nicotine Inhaling Products) Act 2023 for compliance, risk assessment, or taxation purposes; and if he will make a statement on the matter. [43178/26]

582. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the number of cases since 1 November 2025 in which Revenue identified the supply, sale, or distribution of e-liquid products by persons or entities not registered for the E-Liquid Products Tax; and if he will make a statement on the matter. [43179/26]

583. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether Revenue has undertaken any assessment of the compliance rate among suppliers liable for the E-Liquid Products Tax; the methodology used to estimate compliance; and if he will make a statement on the matter. [43180/26]

584. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the number and value of assessments, settlements, penalties, interest charges, or other liabilities raised by Revenue in relation to E-Liquid Products Tax compliance since 1 November 2025; and if he will make a statement on the matter. [43181/26]

585. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether Revenue has identified any emerging risks to the collection of the E-Liquid Products Tax arising from online sales, cross-border purchases, direct-to-consumer imports, or unlicensed supply chains; and if he will make a statement on the matter. [43182/26]

586. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether Revenue has estimated the proportion of vaping products consumed in the State that are supplied through channels outside the E-Liquid Products Tax regime; and if he will make a statement on the matter. [43183/26]

587. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether any review has been undertaken of the effectiveness of the first-supply model used for the E-Liquid Products Tax in preventing tax evasion, illicit trade, and market distortion; and if he will make a statement on the matter. [43184/26]

588. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the number of Revenue seizures involving nicotine-containing vaping products that did not contain controlled drugs in each year since 2020; and if he will make a statement on the matter. [43185/26]

589. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether Revenue records seizures of untaxed nicotine inhaling products separately from vaping products containing controlled drugs; and if he will make a statement on the matter. [43186/26]

590. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether Revenue has undertaken any analysis of the potential relationship between increases in excise and taxation on vaping products and the risk of illicit market growth; and if he will make a statement on the matter. [43187/26]

597. Deputy Ruth Coppinger asked the Tánaiste and Minister for Finance the number of warrants under ‘standard enforcement” that were subsequently withdrawn by Revenue as the decision to enforce was found to have been incorrect in 2025, in tabular form; and if he will make a statement on the matter. [43508/26]

598. Deputy Ruth Coppinger asked the Tánaiste and Minister for Finance the number of warrants under ‘standard enforcement” which were subsequently withdrawn in 2025 by Revenue that were initiated by contact from affected taxpayers; the number that were discovered internally by revenue officials, in tabular form; and if he will make a statement on the matter. [43509/26]