Christopher O'Sullivan (Cork South West, Fianna Fail)
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42. To ask the Minister for Finance if he will consider amendments to the VAT rules for imports from registered UK charities into Ireland (details supplied); and if he will make a statement on the matter. [5185/22]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that electronic Customs import declarations are now required for all parcels / packages coming from non-EU countries including those coming through the postal system regardless of the value of the goods being sent. Since 1 July 2021, all goods imported to the Union, regardless of their value, are liable to VAT. In addition, all goods valued at €150 or more may be liable to a Customs duty charge.

The Customs value on which Customs duty is calculated is the cost of the goods plus the transport costs (including postage), any insurance fees and any handling charges to deliver the goods to the EU. VAT is calculated on the Customs value, plus any Customs duty applicable. In addition, postal operators and courier businesses may charge an administration fee for the delivery of the goods.

I am advised by Revenue that the VAT rating of goods and services is subject to EU VAT legislation with which Irish VAT law must comply. There is no provision in the EU VAT Directive or in domestic legislation to allow for amendments in how VAT is applied to imports into the EU as this is harmonised throughout the European Union. As a result, Ireland cannot unilaterally alter the provisions relating to VAT on goods imported from the UK.