Martin Mansergh (Tipperary South, Fianna Fail)

I do not propose to accept this amendment. Section 53 of the Bill amends section 17 of the VAT Consolidation Act 2010 to extend the notification requirements on foreign-based mobile traders, namely persons not established in the State supplying goods for consideration in the State.

Section 17 provides that where a premises provider allows a foreign-based mobile trader to supply goods for consideration on his or her land for a period of less than seven consecutive days, the premises provider must notify Revenue of the mobile trader, and this notification must be made 14 days in advance of when the trading takes place. This arrangement informs Revenue that the mobile traders are trading in the State and Revenue can then visit these premises to ensure tax possibly due by these foreign-based traders is returned and paid to the Exchequer. Currently, there is no obligation on premises providers to make such advance notification to Revenue if the mobile trader trades in goods for periods in excess of seven days.

The stipulation on seven days is now considered to be too restrictive, particularly in reference to the types of events, now more commonplace and occurring nationwide, but lasting for periods in excess of seven days, such as boat races, fairs, Christmas markets etc. Some of these events have up to 70 stalls and many traders are from mainland Europe, but not established here.

Section 53 amends section 17 to provide that the period of trading by a foreign mobile trader, which would require a premises provider to make advance notification to Revenue, is being extended from seven days to 28 days. I would just clarify that the period provided for notification by premises providers, currently 14 days, is not being amended by section 53.

This amendment is an anti-evasion measure to ensure that Revenue is aware of various different events happening countrywide, lasting up to 28 days. The information is received in the various Revenue districts and compliance officers are then sent out to visit these premises to ensure tax properly due by these foreign-based mobile traders is returned and paid to the Exchequer.

I repeat, this amendment will assist in combating tax evasion by foreign-based mobile traders. Perhaps in the light of that explanation, the Deputy opposite might consider withdrawing the amendment.

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