Oireachtas Joint and Select Committees

Wednesday, 8 November 2023

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach

Finance (No. 2) Bill 2023: Committee Stage (Resumed)

Photo of Pearse DohertyPearse Doherty (Donegal, Sinn Fein) | Oireachtas source

This refers to the deposit return scheme and the VAT applicable to this and how VAT would be applied to the operator with respect to the non-refunded deposits or return deposits. Can the Minister talk us through it, or does he have the information with regard to the implementation of this scheme as to how it will operate in practice for retailers? Is that something the Minister has? I am conscious that he may be just dealing with the taxation element of this but if he could just speak to this aspect of it, I would appreciate that.

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