Vol. 509 No. 4
203 Mr. Allen asked the Minister for Finance if his attention has been drawn to the fact that residents in Northern Ireland who purchase fuel here are entitled on returning to Northern Ireland to claim from the Revenue Commissioners here a VAT rebate with the consequent loss of Exchequer funding; and if he will make a statement on the matter. [20430/99]
The EU eighth VAT Directive provides for the repayment of VAT incurred in the State in certain circumstances on purchases for their businesses by traders from outside the State such as Northern Ireland based traders who do not supply goods or services in the State. The repayment is limited to VAT on goods and services supplied to them, where such VAT would be deductible by them if they carried on a business within the State and would normally include motor fuel other than petrol.
It is open to Irish VAT registered traders to avail of this directive in reclaiming VAT incurred in Northern Ireland or in any other EU member state.
There is no provision in EU VAT law whereby a private individual from Northern Ireland can reclaim VAT on motor fuel purchased here.
However, if the Deputy is aware of any abuses of this system, he might like to make it known to his local VAT Inspector or to the VAT administration branch, Revenue Commissioners, Dublin Castle.
204 Mr. O'Shea asked the Minister for Finance the proposals, if any, he has to continue section 481 relief as recommended in the recent report of the film industry strategic review group; and if he will make a statement on the matter. [20490/99]
The report the Deputy refers to, the final report of the film industry strategic review group, contains a substantial number of recommendations in addition to the continuation of tax relief. This report and the Indecon report into the film industry will be given due consideration in the context of the forthcoming budget.
