Catherine Connolly (Galway West, Independent)
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90. To ask the Minister for Finance the impact assessment that has been carried out by his Department into the proposed changes to the retail export scheme minimum purchase threshold, particularly on businesses working in the tourism industry in Ireland; if he will commit to keeping the retail export scheme minimum purchase threshold at €0.01; and if he will make a statement on the matter. [39150/20]

Imelda Munster (Louth, Sinn Fein)
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98. To ask the Minister for Finance if he has made representations regarding the proposed changes to the retail export scheme in the Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Bill 2020; if he has liaised with stakeholders on the consequences of the proposed change; and if he will make a statement on the matter. [37045/20]

Seán Canney (Galway East, Independent)
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113. To ask the Minister for Finance his views on the impact on Irish tourism and the retail sector of the proposed changes in the retail export scheme in the Brexit omnibus Bill. [38204/20]

Paschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 90, 98, 105 and 113 together.

The Retail Export Scheme enables visitors that are resident outside the EU benefit from VAT relief on goods purchased in Ireland and subsequently taken outside of the EU. Under existing rules, when the UK becomes a third country, visitors from Britain will be able to avail of the scheme. No minimum threshold currently applies in respect of expenditure on which VAT relief may be claimed.

The Bill as published provides that the value of qualifying goods must exceed €175 in order to be eligible for a refund under the scheme. This change is fully compatible with EU law and is in line with the EU VAT Directive. The Bill also introduces a requirement of proof of importation of the goods into the UK and the associated proof of payment, where applicable, of relevant UK VAT and duties, for the goods purchased under the scheme in order to qualify for a refund.

In recognition of the difficulties facing retailers, especially businesses in the tourism sector, I am bringing forward an amendment at committee stage to reduce the threshold to €75. This reduction retains protections for the exchequer while also acknowledging the potential impact that not making this change would have on retailers across the country at this difficult time.