Colm Burke (Cork North Central, Fine Gael) | Oireachtas source

These vehicles all came through the normal channels. They did not come through Northern Ireland. The importers dealt with Revenue regarding when they were imported and paid various taxes. They then sold the cars and now, six months later, they are getting totally new assessments. It is not just one importer but a range of importers who have been affected by this. One company told me it was closing up shop because it can no longer deal with this because it does not know what is coming down the road. This is the problem the importers have. They understood when they paid the tax that everything was above board and they were finished with Revenue. They then went on to the next stage in the market.

The second issue I raise concerns the importation of tobacco. During the lockdown in 2020, my understanding is that the value of sales of tobacco products increased by €150 million. I presume that is related to fewer people travelling abroad and being able to bring in tobacco products legally. I am not talking about bringing in cigarettes and other tobacco products illegally. What is Revenue's view regarding dealing with this issue? On one hand, we have a health issue relating to trying to reduce the level of tobacco consumption while, on the other, we are facilitating in real terms the importation of these products with no tax paid and at a much cheaper price? Where are we in terms of reviewing that? Finland will not allow any product in unless the health warning is in Finnish and Swedish whereas here, the health warning can be in Spanish and there is still no restriction in real terms as regards people physically bringing in these products. Is this being looked at? I know health is not the responsibility of Revenue.