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Ireland

Report Topics:

1:- General Information

The National Consumer Agency was abolished on 31st October 2014 and merged into the Competition and Consumer Protection Commission. This supports both consumers and businesses and provides practical information on:

Consumers:

  • Consumer rights
  • Marketing rights
  • Managing money
  • Comparing bank accounts, mortgages, loans etc
  • Product recalls

Businesses:

  • CCPC and latest news
  • Enforcement actions
  • Competition and consumer protection laws
  • Mergers
  • Guidelines for business
  • Research

2:- Cooling-off Period

3:- Pyramid Schemes

4:- Multi-Level Marketing

5:- Prohibition on Products

6:- Credit Restrictions Country

7:- Money Collections

8:- Licenses

9:- Status of Direct Sellers

10:- Earnings Claims

11:- Taxes and Fees

12:- Social Security

13:- Others

General Information

National Consumer Agency was established by the Consumer Protection Act 2007. Its functions include:

1:- The cash price of the relevant product or services;
2:- The applicable interest rate;

Promoting and protecting the interests of consumers,
Carrying out investigations and enforcing the law by bringing prosecutions,
Promoting Alternative Dispute Resolution (ADR) schemes,
Reviewing and approving codes of practice.
Prosecuting relevant offences by summary proceedings.

Unfair Commercial Practices in dealings with consumers
The EU Directive on Unfair Commercial Practices towards consumers was implemented by the Consumer Protection Act 2007, which thus bans misleading, deceptive, aggressive practices and other unfair practices.

The 2007 Act also gives the minister power to make Consumer Information Regulations stipulating required information to be given with (or in advertisements for) specified categories of products.

Cooling-off Period
In the typical direct selling situation (a face-to-face sale away from retail premises), the consumer has the legal right to cancel the contract by giving the seller (usually by post or email, but it can be by any method including by telephone) a clear statement cancelling the contract. This can be done any time up to 14 days after delivery of the goods. If the contract is for services the deadline is 14 days after the making of the contract. There are limited exceptions, including in the case of personalised or made-to-measure goods. The exceptions do not apply unless the consumer is informed that there is no right to cancel. The same rules apply in the case of distance purchases (e.g. online orders) by consumers. The consumer must be given, at the time of the order being placed, a Notice of the Right to Cancel together with a model cancellation form which he may use to give notice of cancellation. The Notice of the Right to Cancel should be incorporated within the customer order form given to the consumer. The law is in most respects the same throughout the EU, as it derives from the EU Consumer Rights Directive. In the Republic of Ireland the law is stated in the European Union (Consumer Information, Cancellation and Other Rights) Regulations 2013. In the Republic of Ireland, there is an additional exception whereby the regulations do not apply to (and thus there is no right of cancellation in the case of) an “off-premises” (face-to-face) sale for an amount not exceeding 50 euros.

Pyramid Schemes
The earlier Pyramid Selling Act 1980 was repealed by the Consumer Protection Act 2007. Sections 64-66 of the Consumer Protection Act 2007 make it an indictable criminal offence to establish, operate or promote (or to induce another person to participate in) a pyramid promotional scheme. A pyramid promotional scheme is defined as “a scheme by which a person gives consideration in money or money’s worth, or gives a gift in money or money’s worth, for an opportunity to receive compensation derived primarily from the introduction of other persons into the scheme rather than from the supply or consumption of a product.”

This definition is derived from item 14 in the blacklist in the Unfair Commercial Practices Directive of the EU. In one respect, however, it is wider than the ban stated in the Directive. Whereas the Directive bans the introduction of a “consumer” to a pyramid promotional scheme, the Irish legislation bans the introduction of a “person” to a pyramid selling scheme, irrespective of whether that person is a consumer.

Multi-Level Marketing
There is no legislation specific to MLM operations, apart from the ban on pyramid promotional schemes set out above.

Prohibition on Products
There are no prohibitions on the sale of consumer products by direct sellers except where any such products are considered illegal by regulating authorities. The sale of any such products would also preclude the seller from being admitted as a member of the DSA of Ireland. The sale of certain products, e.g. medical products, is heavily regulated and may not be undertaken without proper authorisation.

Credit Restrictions Country
Some direct selling companies, usually those with high individual product prices, may offer extended credit. This may take the form of credit sales agreements or revolving or variable credit. All such agreements must clearly state the cost of credit; the cash price of the product; repayment period; interest rate APR (annual percentage rate). Such information is also obligatory in the advertisement of products. Such agreements must also clearly state the consumer’s cancellation rights including the refund of any cash deposits made on placing the order. The Consumer Credit Act 1995 sets out in detail the regulations governing the above including the requirements for the licensing of organisations offering credit.

Money Collections
There is no ban on the taking of a payment from a purchaser at the time of the order, i.e. before the goods are delivered. The consumer will be entitled to a refund in the following situations:

The consumer exercises a legal right to cancel the agreement, e.g. under the credit law explained above.
The consumer exercises a legal right to cancel under the law relating to distance sales or direct sales (off-premises) sales. For the latter, see “cooling-off period” (above).
The seller fails to deliver the goods.
The goods are not of satisfactory quality or do not correspond the description by which they were sold and the consumer chooses to reject them.

Licenses
Licenses are not required by direct sellers other than Consumer Credit Licences for those offering credit on products sold.

Status of Direct Sellers
Generally the legal relationship between direct sales companies and the direct seller is one of independent contractor. The criteria for this relationship can be summarised as follows:

The company has no control over the hours worked and no supervision over the way in which the work is carried out
There are no benefits normally offered to employees, e.g. pension scheme, paid holiday and sickness leave.
Expenses, including the provision of equipment and office facilities, incurred in carrying out the work are totally the responsibility of the direct seller.
Sales and promotional materials are provided at the expense of the direct seller.
Direct sellers are not subject to the same obligations as employees who are subject to taxation and social security contributions on their earnings at source, whose terms of employment are governed by employment legislation and whose working hours and practices are determined by the company who is their employer.

Earnings Claims
Earnings claims made by anyone with respect to earnings which a participant in any plan can expect to make, must be able to be substantiated by actual cases of existing or past participants. This particularly applies to public advertisements offering such opportunities. Such plans must make clear the level of activity required in order to achieve such levels of earnings.

Taxes and Fees
Corporation Tax is payable on company profits after allowing deduction for certain allowances, e.g. a
Capital Taxes. The following taxes are imposed on certain capital property:

Capital Gains Tax – a tax payable on the profits on the disposal of certain assets
Rates – a tax imposed by local authorities on a notional value of commercial and industrial property

Value Added Tax. A tax added on the value at each stage of the production and distribution cycle. It is chargeable on the supply of certain goods and services in Ireland and on some services supplied from outside Ireland.

Customs and Excise Duties on imported and exported goods.
No information available.

Income Tax (Pay As You Earn tax). Tax deductible from employees’ earnings collected through payroll. In the case of Independent Contractors companies paying commissions (or any other payments not taxed at source through payroll) are liable to declare any such payment annually to the Inland Revenue. The Collector of Taxes will levy the tax payable by such individuals after making allowance for business expenses as defined in tax regulations.

Pay Related Social Insurance. Payable by employers, employees and Independent Contractors (self employed).

Social Security

Pay Related Social Insurance (PRSI) covers social insurance, health contributions and the employment and training levy.

For employees, salary related contributions are paid by both employer and employee based on earnings up to a maximum amount. Such contributions are collected through the Pay As You Earn system separately from Income Tax.

Self Employed (Independent Contractors) also pay PRSI on income as computed for Income Tax purposes.
The benefits provided, depending on qualifying contributions having been made, include occupational injuries, unemployment, disability, maternity, pension, death and health services.

Others

Additional Incidental Legislation
Merchandise Marks Act 1970.
Sale of Goods and Supply of Services Act 1980.
Consumer Information (Advertisements) (Disclosure of Business Interest) Order, 1984 (No.168).
Consumer Information (Miscellaneous Goods) (Marking) Order 1984 (No.178).
Liability for Defective Products Act 1991.
European Communities (Unfair Terms in Consumer Contracts) Regulations 1995 (No.27).
European Communities (General Product Safety) Regulations 2004 (No.199).
European Communities (Misleading and Comparative Marketing Communications) Regulations 2007 (No.774).

Consumer Rights Act 2022 – enacted 7th Nov 2022. This consolidates and updates existing  consumer protection legislation that regulate the main types of consumer contracts and introduces new and enhanced consumer protection measures. This brings into force 3 EU consumer rights Directives:

    1. Directive 2019/770 – re contracts for the supply of digital content and digital services
    2. Directive 2019/771 – re sale of goods
    3. Directive 2019/2161 – re the better enforcement and modernisation of Union consumer protection rules.
  1. S.I. No 597/2022 – European Union (Requirements to Indicate Product Prices)(Amendment) Regs 2022 – enacted 2nd Dec 2022. Principal amendment is to include where a trader announces a reduction in the selling price or unit price of a product offered for sale to consumers, the trader must indicate in that announcement the prior price of that product.

 

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