Catherine Murphy (Kildare North, Social Democrats)
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168. To ask the Minister for Finance the revenue forgone as a result of consumers choosing to purchase goods online with UK retailers in 2015 and to date in 2016; and if he will make a statement on the matter. [35775/16]

Catherine Murphy (Kildare North, Social Democrats)
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169. To ask the Minister for Finance the revenue foregone as a result of consumers choosing to purchase goods online with American based retailers in 2015 and to date in 2016; and if he will make a statement on the matter. [35822/16]

Catherine Murphy (Kildare North, Social Democrats)
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171. To ask the Minister for Finance the amount of VAT and customs and excise collected by the Revenue Commissioners from consumers buying goods online from the United States of America in 2015 and to date in 2016, in tabular form; and if he will make a statement on the matter. [35836/16]

Michael Noonan (Limerick City, Fine Gael)
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I propose to take Questions Nos. 168, 169 and 171 together.

Goods purchased online from American based retailers are liable for both Customs Duties and VAT. The rate of VAT charged is at the same rate as applies to the sale of similar goods within Ireland. Customs duty is normally charged as a percentage of the value, with the percentage varying depending on the type of goods. There are provisions for some goods of a negligible value where Customs Duty and/or VAT may not be payable.

Where goods are ordered online from a retailer in the UK (or any other EU member state), and the total supplies provided by that retailer in a calendar year exceed €35,000, the retailer must register and account for VAT in Ireland at the appropriate Irish rates. If the threshold is not exceeded, the supplier may, nevertheless, opt to register and account for Irish VAT on their sales. Where a UK retailer does not exceed the threshold or does not opt to register for VAT in Ireland, VAT is liable and payable to the UK.

I am advised by Revenue that information on payments of VAT or Customs Duty is not compiled in a manner that allows the amount of tax or duty paid on goods from the UK or USA to be separately identified from other payments.