Iris Oifigiúil Journal No. 90, 2025-11-11

• Published date: 11 November 2025

Number 90

1541

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S.I. No. 531 of 2025.

CONTROL OF EXCISABLE PRODUCTS (AMENDMENT)

REGULATIONS 2025

These Regulations concern the implementation of Section 104(2) of

Finance Act 2001 (No. 7 of 2001), which permits tobacco products to

be brought into the State by a private in dividual for his or her own use

– provided the individual has acquired the tobacco products, duty-paid,

in another EU Member State, and transported and accompanied them

into the State – and which grants full relief from Irish excise du ty on

the tobacco products in those circumstances. The provision reflects EU

legislation, as set out in Council Dir ective (EU) 2020/262 of 19

December 2019 laying down general arrangements for excise duty.

The purpose of th ese Regulations is to strengthen control measures so

as to address identified risks regarding increased abuse of the

provision. Such abuse is threatening and undermining the effectiveness

of Ireland’s tobacco tax in su pporting the public health and taxation

policy objectives for which it is designed, particularly its role in

disincentivising smoking, especially among young people. High

taxation and high pr icing of tobacco is promoted by the World Health

Organisation as a highly effective policy approach for gove rnments

seeking to reduce smoking prevalence, and this is the driver of Ireland’s

taxation policy regarding tobacco.

Council Directive (EU) 2020/262 recognises that excise duty levels for

tobacco products vary, sometimes significantly, between EU Member

States due to a number of factors, such as the different fiscal and public

health policies the Member States pursue. The Directive acknowledges

that Member States, therefore, may need to take measures to contain

risks associated with cross-border flows of excisable products by

private individuals, where the risks are facilitating tax fraud, avoidance

or abuse, that threatens or undermines public policy or the protection of

human health and life.

These Regulations a mend the Control of Excisable Products

Regulations 2024 (S.I. No. 36 of 2024) by inserting a new Regulation

48A, which d eals specifically with tobacco products in the context of

Section 104(2) of the Finance Act 2001. Regulation 48A references

various matters to which the Revenue Commissioners shall have regard

in determining whether tobacco products have been brought into the

State by a private individual for his or her own use and, therefore, are

permitted to be brought in and to avail of the excise relief. While most

of these matters referenced were included in previous legislation

(including, most recently, the 2024 Regulations), the new Regulation

48A also provides that where the quantity of tobacco products a person

brings into the State is more than certain levels specified in existing

legislation – 800 cigarettes, 400 cigarillos, 200 cigars, 1 kilogramme of

other tobacco products (e.g. ‘roll-your-own’ tob acco) – this will be

regarded as evidence that the products are not for the individual’s own

use. Accordingly, in such situations, the full amount will be liable to

seizure.

These Regulations come into operation on 9 December 2025.

Copies of the above may be purchased from Government Publications,

Mountshannon Road, Kilmainham, Dublin, D08 XA06.

Phone: 046 942 3100. Email: publications@opw.ie

Price: €3.00

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Published by Authority

Tuesday, 11th November, 2025

1542

IRIS OIFIGIÚIL, 11TH NOVEMBER, 2025

S.I. No. 532 of 2025.

AVIAN INFLUENZA (PRECAUTIONARY CONFINEMENT

OF BIRDS AND RESTRICTION ON ASSEMBLY OF LIVE

BIRDS) REGULATIONS 2025

There regulations provide for the housing of domestic poultry and

captive birds and the restriction on assembly of live birds as

precautionary measures against risk of avian influenza.

Copies of the above may be purchased from Government Publications,

Mountshannon Road, Kilmainham, Dublin, D08 XA06.

Phone: 046 942 3100. Email: publications@opw.ie

Price: €3.00

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S.I. No. 533 of 2025.

AVIAN INFLUENZA (TEMPORARY MEASURES)

REGULATIONS 2025

These regulation s provide for precautionary measures to be taken in

surveillance and protection zones established in counties Meath and

Westmeath to facilitate the control and eradication of avian influenza.

Copies of the above may be purchased from Government Publications,

Mountshannon Road, Kilmainham, Dublin, D08 XA06.

Phone: 046 942 3100. Email: publications@opw.ie

Price: €3.00

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FORESHORE ACT, 1933 (NO. 12) NOTICE OF DECISION TO

GRANT A FORESHORE LICENCE.

The Minister of State at the Department of Agriculture, Food and the

Marine has made a determination in relation to the Foreshore Licence

application, listed in the table below, to facilitate the carrying out of

aquaculture on a site on the foreshore in Mannin Bay, Co. Galway.

Site Ref No Applicant Species &

Method

Minister’s

Decision

T09/522A Josie King

Derrygimla

Ballyconneely

Co. Galway

Pacific

Oysters using

Bag and

Trestle

Grant Licence

The reasons for this decision are elaborated on the Department’s

website at:

https://www.gov.ie/en/collection/a62d9-aquacultureforeshore-

licence-applications-galway/#mannin-bay-2023

A person may question the validit y of the Foreshore Licence

determination by way of an application for judicial review, under Order

84 of the Rules of the Superior Court (SI No. 15 of 1986). Practical

information on the review mechanism can be obtained from the Citizens

Information Board at:

http://www.citizensinformation.ie/

The documentation upon which the Minister determined the application

may be inspected free of charge at the Department’s Offices in

Clonakilty, Co. Cork, by contacting the Aquaculture & Fo reshore

Management Division on 023 8859500.

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S.I. No. 534 of 2025.

TAXES CONSOLIDATION ACT 1997 (SECTION 111B(3))

ORDER 2025

The Minister for Finance, in exercise o f the powers conferred on him

by section 111B(3) of the Taxes Consolidation Act 1997 (No. 39 of

1997), has made the Order entitled as above.

Copies of the above may be purchased from Government Publications,

Mountshannon Road, Kilmainham, Dublin, D08 XA06.

Phone: 046 942 3100. Email: publications@opw.ie

Price: €1.50

John Hogan

Secretary General

Department of Finance

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THE HIGH COURT

2025 No. 364 COS

IN THE MATTER OF INSTANT UPRIGHT LIMITED

AND

IN THE MATTER OF THE COMPANIES ACT 2014

NOTICE is hereby given that a Petition for the winding-up of the

above-named company by th e High Court was on the 22nd day of

October, 2025, presented to the High Court by Joseph Howley,

Collector General, of Sarsfield House, Francis Street, Limerick, a

creditor of the above-named company, and that the said Petition is

directed to be heard before the High Court on the 24th day of November,

2025, and that any credito r or contributory of the said company who

wishes to support or oppose the making of an Order on the said Petition

may appear at the time of hearing by himself or his Counsel for that

purpose, and a copy of the Petiti on will be furnished to any creditor or

contributory of the said company who requires it by the undersigned on

payment of the regulated charge for the same.

Juliana Quaney

The Revenue Solicitor

Office of the Revenue Commissioners

Ship Street Gate

Dublin Castle

Dublin 2

Solicitor for the Petitioner

Note:

Any person who intends to appear at the hearing of the said Petition

must serve on or send by post to the above-named Petitioner or his

Solicitor notice in writing of his intention to do so. The notice must

state the name and address of the p erson or, if a firm, the name and

address of the firm, and must be signed by the person or firm, or his or

their Solicitor, (if any), and must be served, or, if posted, must be sent

by post in sufficient time to reach the above-named Solicitor or th e

Petitioner not later than 5 o’clock in the afternoon of the 21st day of

November, 2025.

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