Catherine Connolly (Galway West, Independent)
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218. To ask the Minister for Finance further to Parliamentary Question No. 175 of 17 February 2021, if he will address the issue raised, namely, that the Revenue Commissioners had not informed the public of a change in rules prior to 8 February 2021 (details supplied); the steps he will take to address the lack of legal certainty on the rules for businesses bringing vehicles from Northern Ireland; and if he will make a statement on the matter. [11944/21]

Paschal Donohoe (Dublin Central, Fine Gael)
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Since 1 January, imports of goods from Great Britain must be declared to customs and are liable to customs duty, if applicable, and VAT at import. Under the terms of the Ireland/Northern Ireland Protocol, trade in goods between the State and Northern Ireland should continue as before, with no requirement for customs declarations or liability to customs duty and VAT at import. The information published on Revenue’s website on 8 January set out this position and also advised that proof of import into Northern Ireland from Great Britain in accordance with the Protocol would be required in respect of cars imported there after 31 December, before registration of such vehicles could proceed.

In the case referred to by the Deputy, it is suggested in the details supplied that the cars in question were imported into Northern Ireland from Great Britain before the end of December and if this is the case and the dealer can produce evidence of this then the cars can be registered without the need for a customs declaration and payment of VAT at import. Revenue will examine the matter again if the dealer provides full details regarding the transactions in question.

In relation to their website content, Revenue advise me that they make every effort to ensure it is kept up to date and that the public is informed in an accurate and accessible way. In relation to their guidance on importing used cars, the information was clear and accurate from the beginning of the year. The decision by the UK to introduce changes to the VAT treatment of used cars imported into Northern Ireland from Great Britain in mid-January, to apply retrospectively from 1 January appears to be contrary to Article 8 of the Protocol. Pending resolution of this issue between the EU and UK, the steps taken by Revenue are designed to prevent widespread abuse, loss of tax revenues and damage to the motor industry in Ireland.