Maureen O'Sullivan (Dublin Central, Independent)
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185. To ask the Minister for Finance when section 46 of the Finance Act 2015 will come into effect. [40079/18]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am informed by Revenue that this section was enacted to provide a legal basis for the development of IT systems in the excise sector for the electronic transmission of returns required under excise law. This section will be commenced on the completion of a number of developments that are underway.

As part of this approach, a new IT system was implemented in 2017 that enables traders in the mineral oil sector to make excise returns and payments electronically. This system will be extended to other excise sectors as IT developments permit.

In addition, it is intended that the existing EU – wide electronic system used by Revenue to monitor intra - EU movements of duty suspended excisable products will be extended to movements of duty suspended excisable products within the State. This will be implemented on foot of changes at EU level to the legal framework for this system that are currently being progressed.