Dáil Éireann Debate, Thursday - 5 November 2020
95. Deputy Denis Naughten asked the Minister for Finance the average value of VAT reclaim purchases per customer, per outlet under the retail export scheme; the number of reclaims in the last full tax year; the value of same; and if he will make a statement on the matter. [34254/20]
View answerRetailers operate the Retail Export Scheme in their own right or they operate it in conjunction with a Value-Added Tax (VAT) refund agent. Revenue do not make refunds to tourists or travellers under the retail export scheme, it is the retailer or VAT refund agent who will make the VAT refund when proof of export is obtained. There is no specific or separate reporting requirement so the figures requested by the Deputy are not available.
