Declan Breathnach (Louth, Fianna Fail) | Oireachtas source

We must be cognisant that it is not just a question of illicit trade; ultimately, people along the Border and beyond seek a bargain. They cannot be blamed for this, but the problem is that, when they seek to buy the cheaper products, they will also do their weekly shopping, which further affects revenue streams in the South. I have an illicit trade Bill that is being promoted by Retailers Against Smuggling. The Minister might consider introducing it as part of further measures, particularly in the context of Brexit. I have said and continue to say that unless there is physical alignment of taxes and VAT in the North and the South, issues will arise. I do not believe it will happen. It is difficult enough to achieve regulatory alignment, but without fiscal alignment, we will continue to see a major leakage of trade. I am reflecting the view of most Border Deputies in saying this is of serious concern, particularly to smaller retailers whose businesses will be greatly affected.

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