Holly Cairns (Cork South West, Social Democrats)
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63. To ask the Minister for Finance his views on lowering the spending threshold for availing of the retail export scheme to €25 to support the tourism retail sector; and if he will make a statement on the matter. [4944/21]

Paschal Donohoe (Dublin Central, Fine Gael)
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This issue was discussed at length in the Dáil and Seanad when the Brexit Bill was before the Oireachtas. At the time, I provided for an amendment to reduce the Retail Export Scheme threshold from €175, as had been originally proposed, to €75. With the opportunities for abuse that are present arising from the proximity of the UK, the increased volume of travellers eligible to make refund claims, and the additional administrative burden for traders and for Customs, it does not make sense to reduce the threshold further.

A commitment was provided at the time that my Department and Revenue would carry out a review of the scheme in 2021.