Written answers
Tuesday, 8 December 2020
Department of Finance
Value Added Tax
Brendan Griffin (Kerry, Fine Gael)
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192. To ask the Minister for Finance his views on a matter (details supplied); and if he will make a statement on the matter. [41784/20]
Paschal Donohoe (Dublin Central, Fine Gael)
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Under the Ireland – Northern Ireland Protocol, there will be no change after 1 January to the existing VAT treatment of a supply of goods by a VAT registered business in Northern Ireland to a customer in the State. In relation to Customs and in accordance with the Protocol there will be no customs declarations, tariffs or quantitative restrictions and no security protocol.
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