While it is the normal practice of retail outlets to provide a receipt, there is no requirement on them to do so under current consumer legislation. There is no direct regulation accordingly of the content of retail receipts, or any requirement to display service or other charges on such receipts.
The report of the Sales Law Review Group that has been published today includes a recommendation that the Minister for Jobs, Enterprise and Innovation should be empowered to make regulations requiring the issue of a receipt in consumer transactions. In considering this recommendation, I will take full account of the issue raised by the Deputy's question.