Róisín Shortall (Dublin North West, Social Democrats)
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159. To ask the Minister for Finance the estimated extent of below cost selling of alcohol here; the impact this has on VAT revenues; and the way in which this is tracked by his Department or others on behalf of the State. [36682/19]

Paschal Donohoe (Dublin Central, Fine Gael)
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VAT returns are submitted to the Revenue Commissioners. As regards calculating the VAT impact of below cost sales of alcohol, separate figures are not available for input VAT on goods that were subsequently sold at a discount because traders’ VAT returns show only the total input VAT and the total output VAT for the period covered by the return.