[Oireachtas] 107. Deputy Michael P. Kitt asked the Minister for Finance if there are any rebates of taxes in place for outlets of sale of alcoholic drinks at supermarkets, off-licences and so on; the amount of such rebates in the past five years. [17928/12]. (18 Apr 2012)
Minister for Finance (Deputy Michael Noonan): There are no specific rebates of taxes in place in respect of outlets which sell alcohol such as supermarkets and off-licences. However, the VAT system, as governed by the EU VAT Directive, operates a system of rebates of VAT paid for persons registered for VAT and it is possible that a retailer of alcohol can be in a situation of net VAT gain as a result of below cost selling, this is not a loss to the Exchequer or an additional benefit to the retailer, it is merely how VAT is charged.
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