Following on from our article in the newsletter two weeks ago we wrote to Ms Ruddy in regard to the HSE visit our member had. Please see our reply to Ms Ruddy below. We will continue to keep you updated on this issue.
Ms Ruddy, thank you for your prompt response to my communication. It is appreciated.
As you are not in a position to return packs to allow retailers obtain credit, both excise, VAT and wholesale value , I must suggest that the most obvious course of action is for your authorised officers to purchase the products in the same way that Test purchases to ascertain breaches of Section 45 are carried out. As you are no doubt familiar with Section 48 ( 4A), this is permissible.
F81[(4A) An authorised officer may, for the purposes of obtaining any information which may be required in relation to a matter under investigation under this Act, the Act or 2015 or the Act of 2023, at all reasonable times—
(a) pay or make tender of payment for a tobacco product or nicotine inhaling product, as the case may be, or
(b) confirm any other information in relation to a tobacco product or nicotine inhaling product, as the case may be, for the purposes of the investigation.
It is impossible for any retailer to affect the levels of carbon monoxide, tar and nicotine in the tobacco products that they sell.
They have no function in the manufacture or packaging of any of the tobacco products they sell to their adult customers.
I am aware that the official is entitled to take various products and that there are spaces in the receipt for as many as 5 different products; this would equate to 10 packs with a combined excise, ad valorem and value added tax in excess of €120, an amount that will be lost by the retailer unless he is compensated by virtue of a payment that is, as evidenced, allowed for.
I urge you to give consideration to instruct your officials to buy the samples rather than seize them.
Kind regards,
Vincent Jennings
