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Value Added Tax

Dáil Éireann Debate, Tuesday - 8 December 2020

Tuesday, 8 December 2020

Questions (192)

Brendan Griffin

Question:

192. Deputy Brendan Griffin asked the Minister for Finance his views on a matter (details supplied); and if he will make a statement on the matter. [41784/20]

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Written answers

Under the Ireland – Northern Ireland Protocol, there will be no change after 1 January to the existing VAT treatment of a supply of goods by a VAT registered business in Northern Ireland to a customer in the State. In relation to Customs and in accordance with the Protocol there will be no customs declarations, tariffs or quantitative restrictions and no security protocol.

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