Brexit Issues

Dáil Éireann Debate, Wednesday - 2 December 2020

Wednesday, 2 December 2020

Questions (50)

Éamon Ó Cuív

Question:

50. Deputy Éamon Ó Cuív asked the Minister for Finance if qualifying goods as referred to in section 64 of the Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Bill 2020 includes all purchases for export being made by a qualified person while on vacation in the State or the purchases in one premises or shop for the purposes of the €75 minimum expenditure provided for in the Bill; and if he will make a statement on the matter. [40708/20]

Written answers

Minister for Finance

For the purposes of section 64 of the Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Bill 2020 the calculation of the €75 minimum expenditure is based on invoice value. A person’s total purchases from a single supplier must be greater than €75 to qualify under the scheme. The aggregate value of several goods may be used only if all those goods are included on the same invoice issued by the same supplier supplying goods to the same customer.