Cathal Crowe (Clare, Fianna Fail)
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197. To ask the Minister for Finance if consideration will be given to lowering the spending threshold for availing of the retail export scheme to €50 in order to make the scheme more attractive to tourists from other countries; and if he will make a statement on the matter. [42021/20]

Paschal Donohoe (Dublin Central, Fine Gael)
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The Deputy will be aware that this question was the subject of extensive debate in the Dail and Seanad debates on the Withdrawal of United Kingdom from the European Union (Consequential Provisions) Bill 2020. In the course of the committee stage in the Dáil, I introduced an amendment reducing the threshold from €175, in the Bill as published, to €75 in recognition of challenges facing the tourism sector.