Tuesday, 13 October 2015

Questions (42)

Joan Collins

Question:

42. Deputy Joan Collins asked the Minister for Finance further to Parliamentary Question No.79 of 30 September 2015, if the individual concerned, as a citizen of the European Union, may make a claim for a value added tax refund from the Revenue Commissioners, or equivalent agency, in the European Union state in which the appliance was purchased, given that the mobility appliance in question is not available for purchase in this State; if not, his plans to legislate in regard to this matter; and if he will make a statement on the matter. [35203/15]

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Written answers (Question to Finance)

As outlined in my response to Parliamentary Questions No 79 of 30 September 2015, as the item in question was purchased outside the State, a refund of Irish VAT does not arise. Therefore, there is no avenue for the individual concerned to claim a VAT refund from the Revenue Commissioners or equivalent agency.

However, the Revenue Commissioners have advised that the individual concerned contact the revenue services in the State in which she purchased the appliance to ascertain whether that State offers a VAT refund similar to the one in operation in Ireland. As Ministerial Refund Orders in Ireland do not discriminate against an individual based on their nationality, it is possible that similar practices exist in other Member States.