Dáil Éireann Debate, Tuesday - 1 December 2015
211. Deputy Thomas P. Broughan asked the Minister for Finance his views on reports that online retailers of alcohol from outside of Ireland are offering lower prices, allegedly without paying the correct excise and value added tax; and if he will make a statement on the matter. [43037/15]
View answerI am informed by Revenue that the importation of alcohol into the State is subject to tight regulation. It is illegal under excise and VAT law to supply alcohol products in Ireland without accounting for the appropriate excise duty and VAT on the products concerned. This includes alcohol products sold on-line to Irish consumers.
A supplier located in another Member State who sells alcohol products directly to consumers in Ireland is required to appoint a tax representative and to register for VAT in the State for the purpose of paying duty and VAT on the products concerned.
Alcohol products supplied by non-compliant traders are liable to forfeiture and may be seized and any person concerned in the supply may be prosecuted for the offence of evading or attempting to evade payment of excise duty. I am informed by Revenue that they are aware of a number of websites offering alcohol products for sale and that they regularly seize alcohol products on their arrival into the State.
