Oireachtas Joint and Select Committees
Wednesday, 17 November 2021
Select Committee on Finance, Public Expenditure and Reform, and Taoiseach
Finance Bill 2021: Committee Stage (Resumed)
Paschal Donohoe (Dublin Central, Fine Gael) | Oireachtas source
This deals with the issue of refunds where VAT does not apply to the person who paid the VAT in the first place. There is a list of different circumstances in which this will happen. The most notable for me is including the VAT on stocks of radio receivers and record players purchased before 1979 which are now being resold.
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