Michael McGrath (Cork South Central, Fianna Fail) | Oireachtas source

Section 119 of the 2001 Act, as amended, sets out the penalties imposed for the smuggling of tobacco into the State. The maximum prison sentence that can be imposed is 12 months, with summary conviction in the District Court of five years on indictment in the Circuit Court. A fine may be imposed by the courts in addition to a term of imprisonment, and any tobacco seized is liable to forfeiture, as is any vehicle used in transporting the product. I have a table here that sets out the number and value of fines imposed by the courts since 2019. In broad terms, the number of cases is 40 to 50-plus and level of fines is €100,000-plus, in effect. The Government has ensured through the finance Acts over the years that Revenue has the necessary statutory powers to tackle the illicit tobacco trade. The current legislative framework provides an effective basis for undertaking this important work; however, I remain open to considering any proposals the Revenue may bring forward for further enhancements in that regard.

There is extensive co-operation between Revenue and the Garda in combating the illicit trade. The relevant agencies in the State also work closely with their counterparts in Northern Ireland to target the organised crime groups responsible for a large proportion of the illegal tobacco market. In addition, co-operation takes place with other Revenue administrations and international agencies, the European Anti-Fraud Office and Europol in the ongoing programmes at international level to tackle the illicit trade. I am open to further legislative amendments or changes that may be required if Revenue seeks additional powers or additional resources. That is the information I have to hand this afternoon.