Dáil Éireann Debate, Tuesday - 21 April 2026
440. Deputy Paula Butterly asked the Tánaiste and Minister for Finance to respond to correspondence received (details supplied) to address the concerns raised; and if he will make a statement on the matter. [28594/26]
Amharc ar fhreagra441. Deputy Paula Butterly asked the Tánaiste and Minister for Finance the steps a person can take to be reimbursed for the loss incurred due to the recent blockades (details supplied).; and if he will make a statement on the matter. [28595/26]
Amharc ar fhreagraI propose to take Questions Nos. 440 and 441 together.
As the Deputy will be aware VAT refunds are governed by the EU VAT Directive which Irish VAT law must comply. All VAT registered businesses must charge VAT on the sale of their goods and services and submit a VAT return at the end of each VAT period (2 months).
Under the terms of the Directive, VAT is not collected directly by the relevant Tax Authority, in this case the Revenue Commissioner's. Instead, a VAT-registered business supplying a good or service liable for VAT acts as a tax collector and sends this to Revenue with the submission of a VAT return while any VAT incurred on their inputs is refunded.
There are no options to give a VAT rebate to customers on the basis of a disruption in business. It is recommended that any business that is facing a large VAT bill owing to the disruption caused by the protests should engage with the Revenue Commissioners.
As the Deputy will be aware enterprise supports are a matter for my colleague, the Minister for Enterprise, Tourism, and Employment.
I regret this is not the answer you were seeking.
