Part and parcel

Sir, – I wholeheartedly agree with Gerald Scott's letter of December 31st. The high level of VAT levied on small Christmas gifts sent from outside the EU is in effect a diaspora tax. However, I do find myself envying Mr Scott, as he has actually received the gifts sent to him from his son in Canada.

A Christmas parcel sent by my brother who lives in Oslo arrived in Dublin on December 12th. It is a shame that An Post can’t match the efficiency with which it sends out the cards alerting recipients to customs charges due to actually delivering said parcels. We paid immediately on receipt of the card on December 14th and we have still not received the package. – Yours, etc,

FIONA O’FARRELL,

Bray,

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Co Wicklow.