Friday, 6 September 2019

Questions (80)

Brendan Griffin


80. Deputy Brendan Griffin asked the Minister for Finance his views on a matter (details supplied) regarding the tax back programme; and if he will make a statement on the matter. [35003/19]

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Written answers (Question to Finance)

I am advised by Revenue that the VAT Consolidation Act of 2010 allows retailers to make repayments of VAT to travellers, under certain conditions; Revenue has no role in processing these repayments. 

Operating the scheme is optional for a retailer and any repayment to a traveller may be processed directly by the retailer or through an agent by agreement with the retailer. The decision to charge a fee in respect of the cost of processing a repayment and the level of such fees is a business decision for the retailer, as is the decision to outsource this work and associated charges to a service provider. 

A retailer or agent that offers repayments under the scheme must notify the traveller of any fees to be charged. Any consumer that was not informed of such fees should pursue the matter with the retailer.