Paddy Burke (Fine Gael) | Oireachtas source

I welcome the Minister. I congratulate him and wish him well in his joint portfolio.

Regarding the meeting, the Minister said that under the reverse charge mechanism the person liable for payment of VAT to the tax authorities is the consumer, not the supplier. What does he mean by that? Does that mean the ordinary consumer will now pay VAT to Revenue rather than the position heretofore where the business collects the tax from the consumer and hands it over to Revenue?