Robert Troy
Question:215. Deputy Robert Troy asked the Minister for Finance his views on the possibility of reintroducing tax-free shopping following Brexit. [45690/18]
View answerTuesday, 6 November 2018
Questions (215)
Written answers
Council Directive 2007/74/EC and Council Directive 2007/74/EC and the European Communities (Tax Exemption for Certain Non-Commercial Goods Imported in the Personal Luggage of Travellers from Third Countries) Regulations 2008 (Statutory Instrument 480 of 2008), provide the legislative basis for the exemption from value added tax and excise duty on goods imported by persons travelling to and from outside of the EU. The exemptions set out restrictions on the value of goods and quantitative limits on excisable products.
Ireland has been clear that it wants the closest possible relationship between the EU and the UK, including on trade, in order to minimise the impact on our trade and economy.
While the framework of the future relationship is being discussed with a view to agreeing a Political Declaration alongside the Withdrawal Agreement, detailed negotiations on the exact nature of the future relationship cannot begin until after the UK formally ceases to be an EU Member State on 29 March 2019. A transition period is being agreed within the context of the UK’s withdrawal from the EU, in order to allow additional time for the EU and the UK to finalise the details of the future relationship.
Taxation and level playing field issues will form part of the future relationship discussions. It is therefore too early to speculate on the detail of a future relationship whilst negotiations are ongoing.