I propose to take Questions Nos. 256 to 258, inclusive, together.
I am informed by the Revenue Commissioners that VAT is chargeable and is being collected on sales in Irish airport duty free areas, to customers travelling within the EU in accordance with the provisions of section 3 of the Value-Added Tax Consolidation Act 2010 which provides that VAT is chargeable and payable on the supply for consideration of goods or services when the place of supply is the State.
The Revenue Commissioners are not in a position to provide a breakdown of the VAT collected from sales in duty free areas versus VAT on other sales in duty free areas by individual retailers as the information furnished on VAT returns does not require the VAT from particular activities of a taxable person to be separately identified on returns. In addition, the matter of tax payments made by specific taxpayers is a matter for the Revenue Commissioners and in such circumstances is confidential to the taxpayers concerned.
The Revenue Commissioners do not have information on the ratio between duty free and duty applied sales in Irish airports as, again, VAT returns do not require this information to be returned to the Revenue Commissioners.
The Revenue Commissioners, for operational and confidentiality reasons, are not in a position to provide details of risk interventions including audits of individual customers or of how these are managed. However, the Commissioners continue to monitor and review all aspects of risk in relation to the correct application of VAT and duty on sales at Irish airports and appropriate interventions are carried out as required.