Andrew Doyle
Ceist:160 Deputy Andrew Doyle asked the Minister for Finance if retailers involved in the sale of alcohol beverages at below cost can subsequently reclaim from the Revenue the VAT paid by them on the original purchase of the alcohol from suppliers as an input cost/VAT credit; if his attention has been brought to concerns expressed in other jurisdictions regarding VAT offsets/credits being secured by retailers who offer alcohol for sale in cut price promotions; if he will provide details on the extent to which such claims for VAT input cost offsets or credits have been made here in 2009 and 2010; his views on whether it is desirable from a public policy perspective that VAT credits should be used in such a manner to fund the cut price sale of alcohol; and if he will make a statement on the matter. [2134/11]
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