Know Your Rights B: Online shopping and VAT

November / December 2015

Question

I do a lot of online shopping from American websites. What are the rules about VAT and customs duties when shopping outside the EU?

Answer

If you buy goods over the internet or from a mail order catalogue or if you receive goods that have been sent as a gift from abroad you are importing goods. In general when goods are imported into Ireland from a country outside of the EU they become liable to import charges. Import charges include VAT, customs duty and excise or other duties where relevant. In some cases, you can get relief from import charges.

If someone sends you a gift from outside the EU, and it is valued at under €45, you do not have to pay any import charges. To qualify for this relief the gift must be of an occasional nature and sent from one private individual to another. You can buy some goods from outside the EU up to a value of €22 without paying VAT. If your purchase costs more than €22 you must pay VAT. VAT is calculated on the full value of the item, plus postage and duties, and not just the value above the allowance.

If you buy goods from outside the EU valued at more than €150 you will have to pay customs duty as well. Customs duty is normally calculated as a percentage of the value. Customs duty is charged on the full value of the goods plus the cost of postage, packaging and insurance. VAT, customs duty and excise duty are always charged on excisable products (such as alcohol, tobacco and perfume) from outside the EU, whatever their value.

All packages received from outside of the EU require a customs declaration, which is usually completed by the sender. The declaration should include a description of the goods, the value and whether they are gifts or commercial items. Some websites offer to undervalue your goods to avoid import charges. This is illegal. You, as the importer of the goods, are legally responsible for ensuring that the information provided is accurate and that all duties and taxes are paid. Some websites may also promise delivery from within the EU, which would eliminate any import charges, but are in fact shipping their products from outside the EU. If this is the case, you are liable to duties and VAT.

Further information is available from the Citizens Information Centre below.

Know Your Rights has been compiled by Dungloe Citizens Information Service which provides a free and confidential service to the public.

Tel: 0761075430 Address: Dungloe Public Services Centre, Gweedore Road, Dungloe, Co. Donegal

Information is also available online at citizensinformation.ie and from the Citizens Information Phone Service, 0761 07 4000.

Cúrsa Gaeilge TEG - TEG Irish Course

Cúrsa Gaeilge TEG

Dáta tosaithe/Start Date: 28 Deireadh Fómhair 2015

Am/Time: 12:30-2:30

Táille/Fee: €40 le haghaidh 10 rang

Ionad/Venue: An Chultúrlann

CCB /AGM Comharchumann Oileán Árainn Mhór Teo 27/06/2015

CCB /AGM Comharchumann Oileán Árainn Mhór Teo 27/06/2015

CCB - AGM

An Chultúrlann

4:00 in

27 Meitheamh /June 2015

Clár-Agenda

Miontuairiscí an CCB deireanach / Minutes of Previous AGM

Tuairisc Oibre na Bliana / Annual Report

Tuarascáil iniúchóra & Tuarascáil Airgeadais an Chomharchumainn / Auditors Report & Financial Statement of Comharchumann

Ceapacháin an Iniúchóir / Appointment of Auditor

Toghcháin & Ceapacháin Coiste Bainistíochta / Election & Appointment of Management Committee

AGE - AOB

Part time seasonal job opportunities

Boghdóireacht - Archery

Part time seasonal job opportunities

Vacancies for up to 5 part-time seasonal workers, to supervise archery activities during summer season

A two day training course will be provided and will take place locally.

Spoken Irish desirable

Applications in writing only please to include CV to

Marty Donnelly

C/O Comharchumann Oileán Árainn Mhór Teo

Árainn Mhór

Co Dhún na nGall

Closing Date: 20 February 2015

Deiseanna Fostaíochta Séasúracha (Páirtaimseartha )

Folúntais: Cúigear oibrithe séasúrach (páirtaimseartha) á lorg, chun maoirseacht a dhéanamh ar imeachtaí boghdóireachta le linn séasúr an tsamhraidh

Cuirfear cúrsa oiliúna dhá lá ar fáil go háitiúil

Gaeilge Labhartha ina bhuntáiste

Seol iarratais i scríbhinn i gcuideachta CV chuig:

Marty Donnelly

C/O Comharchumann Oileán Árainn Mhór Teo

Árainn Mhór

Co Dhún na nGall

Dáta Deiridh : 20 Feabhra, 2015

Folúntas - Vacancy Arranmore Holiday Village

Folúntas: Baile Saoire Árainn Mhór. Coimeádaí foirgnimh chun freastal ar an Bhaile Saoire le linn séasúr an tsamhraidh. Seol litir iarratais i gcuideachta CV roimh chuig 16 Feabhra 2015. Tháthaí obair chothabhála ar fhoirgnimh riachtanach.

Comharchumann Oileán Árainn Mhór Teo

Árainn Mhór

Co Dhún na nGall

Tuilleadh eolais 074 9520533

Vacancy - Arranmore Holiday Village

Maintenance worker/caretaker to undertake maintenance works during summer season. Property maintenance experience essential. Applications in writing with CV to before 16 February 2015

Comharchumann Oileán Árainn Mhór

Árainn Mhór

Co Dhún na nGall

Further information 074 9520533

Pleanáil Teanga

Pleanáil Teanga

Oileán Árainn Mhór

Fógra Cruinnithe

Tionólfar an chéad cruinniú do bhord stiúrtha na pleanála teanga ar an Mháirt, 3 Feabhra 2015, ag 7:00in, sa Chultúrlann.  

Laethanta Saoire 2015 - Holidays 2015

Beidh an comharchumann dúnta ar na dátaí a leanas le linn 2015
An comharchumann will be closed on the following dates in 2015

17/03/2015 Lá Fhéile Pádraig  - St. Patrick's Day
03/04/2015 Aoine an Chéasta – Good Friday
06/04/2015      Lá Saoire Bainc – Easter Monday
04/05/2015 Lá Bealtaine  - May Day
01/06/2015 Lá Saoire Bainc - June Bank Holiday
03/08/2015 Lá Saoire Bainc - August Bank Holiday
26/10/2015 Lá Saoire Bainc - October Bank Holiday
24/12/2015 Oíche Nollag – Christmas Eve
25/12/2015 Lá Nollag – Christmas Day
31/12/2015 Lá Caille - New Year's Eve

Crane on Ferry Pier UPDATE Janaury 2015

A number of enquiries have been received regarding the use of the crane on the ferry pier during the bad weather conditions of recent weeks, which has caused landing difficulties for small vessels at the ferry pier.
Information:
To date, 15 individuals have each paid a once off contribution of €100 towards the crane on pier and have use of it free of charge.
Anyone else wishing to make a contribution of €100 for the use of the crane is welcome to do so.
The cost per lift for those wishing to use the crane but who do not wish to pay the one-off fee will be €35.00. All payments received will be payable to Comharchumann Árainn Mhór & will be used to help offset the costs incurred by Comharchumann Arainnmhor. To arrange use of the crane, contact Comharchumann Árainn Mhór.
Sincere thanks to all who have either sponsored or given considerable assistance to ensure that this project has been completed: Philp Stac, Arranmore Fast Ferries, (all transport costs) Brian Cullen formerly of Donegal County Council, Roinn na Gaeltachta, BIM, Houston Groundworks, John Boyle Bán & Cathal Sweeney Smugglers Nite Club, Early's Bar (raffles) and each of the individuals who have made €100 contribution.

Buíochas mór don Roinn Gnóthaí Pobail & Tuaithe - €2307.70
BIM Flag €4983.00
BIM Flag €705.00
15 Local individuals €1500.00
Comharchumann Árainn Mhór €4360.00 + annual insurance.

Consumer rights during sales

Know Your Rights 

January 2015

Question
What are my consumer rights when I buy something in the sales? Can I return sales items?
Answer 
Your consumer rights during a sale are exactly the same as at any other time of the year.
Goods should be of merchantable quality, fit for their intended purpose and as described. If they are not, you are entitled to a repair, replacement or refund. The legislation does not specify whether it is the retailer or the customer who decides which form of redress is offered.
If you have a problem with goods that you bought at full price and are now on sale at a reduced price, you are entitled to a refund of the full price (if the shop is willing to offer a refund).
However, you are not entitled to a refund because you change your mind about something you have bought in a shop, whether this is during the sales or at any other time of the year. Many shops do allow you to exchange goods that you have had second thoughts about, but this is at their discretion. It is a good idea to check the shop's refund policy before buying anything.
If you buy goods at full price but change your mind about them, and they are now on sale at a lower price, you may only be offered the reduced amount (if the shop is willing to offer a refund). You should always keep your receipts as proof of purchase and the price paid.
For more information, visit the website of the Competition and Consumer Protection Commission at consumerhelp.ie.
Further information is available from the Citizens Information Centre below.
Know Your Rights has been compiled by Dungloe Citizens Information Service which provides a free and confidential service to the public. Tel: 0761075431 Address: Dungloe Public Services Centre, Gweedore Road, Dungloe.
Information is also available online at citizensinformation.ie and from the Citizens Information Phone Service, 0761 07 4000.

Preparing for retirement January 2015

Question
I will be retiring from work in 2015 when I reach 65. What do I need to know about pensions and other benefits in retirement?
Answer
When you retire at age 65 you can claim Jobseeker’s Benefit, which is based on your Pay Related Social Insurance (PRSI) contributions. If you do not qualify for Jobseeker’s Benefit you can claim Jobseeker’s Allowance, which is a means-tested payment.
At age 66, you may be entitled to the State Pension (Contributory). If you do not have enough PRSI contributions, you can apply for a State Pension (Non-Contributory), which is means-tested. You should apply for State pensions at least three months in advance.
You may have contributed to an occupational pension scheme during your working life or you may have a personal pension arrangement. You need to contact the pension provider to find out exactly what benefits your pension gives you. 
If you move from employment to retirement in the course of the year, you should get a PAYE Balancing Statement (P21) from your local tax office at the end of the year. This will trigger a refund of any overpayment of tax you might have made.
Your Jobseeker’s Benefit or State pension and any occupational pension are taxable. However, the tax exemption limits are much higher for people aged 65 or over and there are some extra tax credits.
At age 66 you will be exempt from paying PRSI. At age 70 you will pay a reduced Universal Social Charge if your annual income is €60,000 or less.
At age 66 you will also be eligible for a Free Travel Pass and may be eligible for the Household Benefits Package, which consists of a free TV licence and an electricity or gas allowance. 
For medical cards and GP Visit Cards, which are means tested, the income limits are higher for people aged 70 and over.
Further information is available from the Citizens Information Centre below.
Know Your Rights has been compiled by Dungloe Citizens Information Service which provides a free and confidential service to the public. Tel: 0761075431 Address: Dungloe Public Services Centre, Gweedore Road, Dungloe.

Information is also available online at citizensinformation.ie and from the Citizens Information Phone Service, 0761 07 4000. 

Income tax bands and rates January 2015

Know Your Rights: Income tax bands and rates

January 2015

Question
What are the income tax bands and tax rates for 2015?
Answer 
The income tax bands and tax rates for 2015 were announced in Budget 2015. 
Nearly all income is liable to tax. The amount of tax that you have to pay depends on your personal circumstances. There is a range of income tax reliefs available that can reduce the amount of tax that you have to pay.
Tax is charged as a percentage of your income. The percentage that you pay depends on the amount of your income. 
The first part of your income, up to a certain amount, is taxed at what is known as the standard rate of tax. The amount that it applies to is known as the standard-rate tax band. The remainder of your income is taxed at a higher rate of tax.
For 2015 the standard rate of tax remains at 20% but the standard-rate tax bands have been increased as follows:
2014 2015
Single person €32,800 €33,800
Married couple/civil
partners, one income €41,800 €42,800
Married couple/civil
partners, two incomes €41,800 (1st income) €23,800 (2nd income) €42,800 (1st income) €24,800 (2nd income)
One parent family €36,800 €37,800
The higher rate of tax that applies to the balance of your income has been reduced from 41% in 2014 to 40% for 2015. 
Further information is available from the Citizens Information Centre below.
Know Your Rights has been compiled by Dungloe Citizens Information Service which provides a free and confidential service to the public. Tel: 0761075431 Address: Dungloe Public Services Centre, Gweedore Road, Dungloe.
Information is also available online at citizensinformation.ie and from the Citizens Information Phone Service, 0761 07 4000.