Brexit and your consumer rights

As a result of Brexit, there are changes to your consumer rights when buying from retailers in the UK. The UK is no longer part of the EU and the transition period that was in place has now ended. It is important to be aware that even though the EU and UK agreed a trade deal, there are still changes to your consumer rights which came into effect on 1 January 2021. Online shopping packages received from the UK (excluding Northern Ireland) are now subject to Value Added Tax (VAT) and other charges.

Some aspects of this information may change in the future as a result of new agreements with the UK. This website will be updated as new information is available.

Shopping online

When you shop online from a business in the EU, you have strong consumer rights under EU consumer protection legislation, including the Consumer Rights Directive (CRD). The CRD includes the right, in most cases, to cancel your order within 14 days of delivery.

From 1 January, you no longer automatically have these rights when you buy online from a business based in the UK. When shopping online there are some steps you should take:

1. Check the location

First, find out where the business is located. Do not rely on the name of the website (for example, .ie or .co.uk) or prices displayed in Euro. These details do not tell you where the business is located. Check the T&Cs, Privacy Policy or Contact Us pages of the website for a physical address.

If the business is in an EU member state, including the Republic of Ireland, then your consumer rights will not change because of Brexit. If the business is outside the EU, including the UK, then the rights you have under the Consumer Rights Directive do not automatically apply.

2. Check the fine print

Second, when buying from a website outside the EU, it is very important to read the terms and conditions on the website and if necessary, ask the following questions:

Can you return the item if you change your mind?
Can you cancel an order before it is dispatched?
Do you have the right to return the item and if you can return an item, who pays for the cost of returning it – you or the business?
Has the retailer included any Irish VAT or customs duties in the final price? If not, then you may face a bill when your goods are delivered.
When buying from the UK (excluding Northern Ireland) you may be liable for customs duties if the goods you are buying are not made in the UK.

After Brexit, you will still have consumer rights when buying from UK retailers, however these rights will generally be set down in UK law rather than EU law. In some cases, where a retailer directs their website to EU consumers, then EU law may still apply. In these circumstances, it may be more difficult to resolve a dispute with a UK trader following Brexit. It is important to be aware of this, particularly if buying high value goods.

You can use our Brexit checklist to help you when shopping online. There is also a factsheet available that outlines the new rules when ordering from UK websites.

If something goes wrong with goods you bought online

You may find it more difficult to resolve issues with businesses based in the UK as a result of Brexit. It is important to consider this before you buy online.

If your goods have not been delivered

If your goods have not been delivered, you should contact the business to arrange a new delivery date. If you cannot agree a new date or the business does not deliver on the rescheduled date, check the terms and conditions to see what the refund policy is. If the business is unable to resolve your issue, you can contact your credit or debit card provider and request a chargeback on the basis that the goods were not delivered.

Resolving a dispute

If you buy something online from a website based in the UK and a problem arises, you should follow up with the business through their internal complaint process. If you can’t resolve your issue directly with the business you can contact the European Consumer Centre (ECC) for information and support on disputes with UK businesses. The ECC can work with the UK Consumer Centre (previously the ECC UK) to help you to resolve your dispute.

It’s important to be aware that EU consumer rights no longer automatically apply to purchases from businesses based in the UK and will depend on the circumstances of the business you purchased from. You may require independent legal advice to determine whether EU consumer rights apply to your issue and also if you decide to progress cross border proceedings against a UK business through the Irish Courts.

As EU consumer rights no longer automatically apply this means that the European Small Claim Courts procedure and the EU Online Dispute Resolution Platform no longer accept complaints by consumers against businesses based in the UK.

What are my rights if I placed an order before 31 December and it hasn’t arrived?

If you bought from a business registered in the EU (which includes the UK up until 31 December 2020) then the relevant consumer legislation in place at the time you made the purchase still applies.

This means, unless you have agreed an alternative delivery date with the business your items should be delivered within 30 days. If a business does not deliver it to you within the timeframe agreed, contact them and either:

agree a different date, or
cancel the contract and get a refund

If you are having difficulty getting a resolution or the business is refusing to provide a refund, we would suggest that you put your issue in writing to the business and failing that, request a chargeback from your bank on the basis that the goods were not delivered.

What are my rights if I bought a product from a UK business before 31 December and it has now developed a fault?

If you bought from a business registered within the EU (which includes the UK up until 31 December 2020) then the relevant consumer legislation in place at the time you made the purchase still applies. In the case of something that is faulty, you have the right to a repair, replacement or a refund.

The first step to take is to contact the business as quickly as possible, set out when you bought the item, details of the fault and what remedy you would like. We provide template letters that may be of help here.

If the business refuses to fix or replace a product, request a refund and if the business refuses a refund we would suggest that you contact the European Consumer Centre (ECC). Or depending on the timeframe since you bought the item you may be able to request a chargeback.

What about taxes and other charges

What taxes and other customs charges now apply?

From 1 January, all online shopping packages received from the UK (excluding Northern Ireland) will be subject to Irish VAT and customs charges depending on the value and the type of items purchased.

You may have to pay Value Added Tax (VAT) if the value of the items (including shipping costs) is €22 or more. VAT must be paid on imported items at the same rate that applies in Ireland for similar goods.

You may also have to pay import charges such as customs or excise duties on some items from the UK (excluding Northern Ireland) when the total value of your purchases is €150 or more.

The EU-UK Trade and Cooperation Agreement (the Brexit Trade Deal) means that customs charges do not apply to goods that are made in the UK. You should be aware that if the goods you are buying were manufactured outside of the UK then you may be liable for customs duty and other charges. In addition, VAT can apply to purchases from the UK (excluding Northern Ireland) regardless of where the product was manufactured.

Before ordering from outside the EU, find out what VAT and import charges you may have to pay. More information about the additional charges you may have to pay can be found on the Revenue website.

When shopping online from a UK website (excluding Northern Irish websites), there are two ways to pay Irish VAT and customs charges on eligible purchases:

The online retailer can collect Irish VAT and any duties payable when you are making your purchase. To do this, the online retailer must be registered with Revenue. You should not have to pay any UK VAT on your purchase.
If the online retailer does not collect any Irish VAT or customs duties due when you are making your purchase, then your package may be subject to VAT and other charges on arrival into Ireland. In this case you will receive a bill from the courier or postal company before your package is delivered.

No additional taxes and charges will apply to packages arriving to Ireland from Great Britain which were dispatched before 11pm on 31 December 2020.

If you buy goods from a UK website (excluding Northern Irish websites) before 11pm on 31 December and the item is not dispatched by the retailer until 2021, then the package will be subject to VAT and any other applicable charges on entry in to Ireland.

Can a business apply other charges after I have paid for the goods?

When you buy online from a business that is registered in the EU, the Consumer Rights Directive (CRD) gives you strong protections on the right to clear and accurate information. This includes providing you with the total price of the goods or services inclusive of taxes and import duties. This should include all additional freight delivery or postal charges and any other costs that may apply before you buy goods or services. If a business cannot calculate additional freight delivery or postal charges in advance they must still inform you that there may be additional costs.

If you buy something and, on delivery, you are advised of additional charges and you are not happy to pay them, you can choose to refuse to pay the charges and the item will then be returned to the sender. You also have a 14 day cancellation period if EU consumer law applies to the business you ordered from. If you decline to pay the additional charges, you should immediately contact the business (by email) to advise them that you are cancelling your order and are seeking a full refund.

If you bought from a business outside of the EU, including the UK, you do not automatically have these rights which will depend on the circumstances of the business who is selling to you. You can still reject the additional charges, but before you do you should contact the business to ensure they will provide a refund if the purchase is returned to them.

You can also contact the European Consumer Centre (ECC ) for information and support if you continue to experience difficulties with a business that is based in the UK.

What happens to taxes and charges I’ve paid if I return the item?

If you buy from outside the EU and you return an item, you may be able to claim a refund of any Customs Duty and Value Added Tax (VAT) paid. You must retain proof that you have returned the item.

If you paid these charges directly to the online retailer when making your purchase then you will usually apply for and receive these as part of your overall refund.

If you paid VAT and/or Customs Duty charges to a postal or courier company then you may need to apply to them directly for a refund of taxes paid. You are unlikely to be able to seek a refund of any administrative fees charged for processing your VAT and/or Customs Duty payment.

Revenue provides information on how to seek a refund of taxes and charges. An Post and the European Commission also provide information on the payment of taxes and charges after Brexit.

Top tip

Find out where the business is located. Do not rely on the name of the website (for example, .ie or .co.uk) or prices displayed in Euro. These details do not tell you where the business is located. Check the T&Cs, Privacy Policy or Contact Us pages of the website for a physical address.

Buying from UK retailers based in Ireland

Package holidays

EU legislation gives you specific rights and entitlements when you book a package holiday from an operator in an EU member state. A tour operator might be located in an EU member state, including Ireland, or outside the EU, including the UK. If you buy a package holiday from an operator that is based outside Ireland, ask them or your travel agent what arrangements are in place if the operator goes out of business.

If your tour operator is based outside the EU, many of the protections and rights you have under EU legislation may no longer apply, but may continue under UK law. If you book a package holiday with a UK-based tour operator that is due to take place after the transition period, ask them what arrangements they have in place in the following circumstances:

If they go out of business, are they bonded and will that bonding pay you compensation or arrange to get you home?
If your holiday is cancelled, what will they offer you? A refund, or an alternative holiday?
If your holiday is altered, for example, if the accommodation you booked is no longer available, what will they offer you?

The European Commission has confirmed that if you buy a package holiday from a UK-based organiser, your current consumer rights will still apply if the travel agency marketed the package holiday in Ireland. If the travel agency has not marketed the package holiday in Ireland, your rights as a consumer will depend on UK law following the transition period.

Roaming in the UK

Roaming charges within the EU were abolished in 2017. This means you can ‘roam like at home’ and pay the same for calls and texts as you would at home. If your bundle includes unlimited calls and texts, then you also have unlimited calls and texts in the EU. According to Comreg, roaming arrangements for EU citizens visiting the UK will depend on the relationship agreed between the UK and the EU. However, many mobile operators in Ireland have indicated that there will be no return to roaming charges for customers travelling to the UK after Brexit.

What about other rights?

As a citizen of the EU, there are many areas where your rights come from EU legislation. The Government departments and organisations listed below may be able to help you with queries you have on specific issues.


Commission for Aviation Regulation (CAR)	The Commission for Aviation Regulation monitors and regulates the laws covering air passengers’ rights. Its consumer website gives comprehensive information on your rights and entitlements in the event that your air travel plans are disrupted.
Commission for Communications Regulation (ComReg)	ComReg is the statutory body responsible for the regulation of the electronic communications sector (telecommunications, radio communications, broadcasting transmission and premium rate services) and the postal sector.
National Transport Authority (NTA)	The National Transport Authority is the enforcement body in Ireland for consumer rights when travelling by sea and inland waterway. Their consumer website is Transport for Ireland.
Road Safety Authority (RSA)	Information on Brexit and driving licences.
Commission for Regulation of Utilities (CRU)	CRU is Ireland’s independent energy & water regulator with a range of economic, customer care and safety functions.
Central Bank of Ireland	Information on Brexit and financial services.
Data Protection Commission	The Data Protection Commission (DPC) is the national independent authority responsible for upholding the fundamental right of individuals in the EU to have their personal data protected.
Citizens Information	The Citizens Information Board is a statutory body that provides information, advice and advocacy on a broad range of public and social services.
An Post	An Post has information about how Brexit may impact on postal services, including deliveries from the UK and returning goods, as well as potential customs charges.
Revenue	Information on duty free and taxes and charges when shopping outside the EU.
Department of Foreign Affairs and Trade	Information on social welfare, health, living and studying in the UK after Brexit.

Information for business owners