Patricia Ryan
Question:217. Deputy Patricia Ryan asked the Minister for Finance if the planned tax rebate on tourism spending will extend to spending to the entirety of the island of Ireland. [18745/20]
View answerTuesday, 28 July 2020
Questions (217)
Written answers
The Stay and Spend Incentive is intended to be a tax-based scheme in the State that will provide support during the off-season to the Accommodation and Food sector, a particularly vulnerable sector that will continue to be constrained by public health limitations.
In order to qualify for participation in the scheme as proposed in the Financial Provisions (Covid-19) (No. 2) Bill 2020:
1. the service provider must be VAT registered with Revenue; and
2. the service provider must hold a current tax clearance certificate from Revenue.
Accordingly, only expenditure with service providers located within the State and meeting the above requirements (amongst others) may be eligible expenditure for the purposes of the incentive.