Value-Added Tax Act , 1972

(d) the manner in which a person may elect to be an accountable person and any such election may be cancelled, the treatment of an accountable person as a person who is not accountable, and the adjustments, including a charge of tax, which may be made as a condition of any such cancellation or treatment;

(e) the manner in which any amount may be apportioned;

(f) the treatment of portion of the consideration payable to certain farmers and fishermen in respect of goods delivered and services rendered by them as tax that may be deducted under section 12 in computing the amount of tax payable;

(g) the treatment of the total of the moneys actually received by a person in respect of the delivery of goods or the rendering of services as the total of the consideration which he is entitled to receive for such delivery or rendering and the adjustments, including a charge of tax, which may be made when a person becomes liable to account for tax on the basis of moneys received or, having been so liable, ceases to be so liable or ceases to be an accountable person;

(h) the keeping by accountable persons of records and the retention of such records and supporting documents;

(i) the form of invoice, credit note, debit note and settlement voucher required to be used for the purposes of this Act, the particulars required to be inserted in such documents and the period within which such documents are required to be issued;

(j) the furnishing of returns and the particulars to be shown thereon;

(k) the nomination by the Revenue Commissioners of officers to perform any acts and discharge any functions authorised by this Act to be performed or discharged by the Revenue Commissioners;

(l) the manner in which tax is to be recovered in cases of default of payment;

(m) the refund of tax in excess of the amount required by law to be borne, or paid to the Revenue Commissioners;

(n) disclosure to the Revenue Commissioners of such information as they may require for the ascertainment of liability to tax;

(o) the remission at the discretion of the Revenue Commissioners of small amounts of tax and interest;

(p) matters consequential on the death of a registered person or his becoming subject to any incapacity;

(q) service of notices;

(r) the acceptance of estimates (whether or not subject to subsequent review) of the amount of tax payable or of any amounts relating to such tax;

(s) the adjustment of the liability of an accountable person who delivers goods or renders services and of the liability of an accountable person to whom goods are delivered or services are rendered where goods are returned, the consideration is reduced, a bad debt is incurred or a discount is allowed;

(t) the valuation of interests in or over immovable goods;

(u) the estimation of tax due for a taxable or other period;

(v) the relief for stock-in-trade held on the specified day;

(w) the relief of a dealer in livestock from accountability for tax on the delivery by him of any such goods and the treatment of such dealer as a person required under section 13 to issue an invoice in respect of the delivery by him of any such goods; the treatment of a sale by auction by an auctioneer (including a livestock mart) of livestock as a delivery of such goods by a person required under section 13 to issue an invoice in respect of the delivery of such goods;

(x) the apportionment between tax which may be deducted under section 12 and tax which may not be deducted under that section, the review, by reference to the circumstances obtaining in any period not exceeding one year, of any such apportionment previously made, the charge or repayment of tax consequent on any such review and the furnishing of particulars by an accountable person to the Revenue Commissioners for the purpose of any such review;

(y) the particulars to be furnished and the manner in which notification is to be given to the Revenue Commissioners by a person who intends to promote a dance, and the manner in which the Revenue Commissioners shall notify the proprietor of any premises in regard to dances proposed to be promoted in such premises.

(2) Regulations under this section may make different provisions in relation to different cases and may in particular provide for differentiation between different classes of persons affected by this Act and for the adoption of different procedures for any such different classes.

(3) Every regulation made under this section shall be laid before Dáil Éireann as soon as may be after it is made and, if a resolution annulling the regulation is passed by Dáil Éireann within the next twenty-one days on which Dáil Éireann has sat after the regulation is laid before it, the regulation shall be annulled accordingly, but without prejudice to the validity of anything previously done thereunder.

33 Officer responsible in case of body of persons.

33.—(1) The secretary or other officer acting as secretary for the time being of any body of persons shall be answerable in addition to the body for doing all such acts as are required to be done by the body under any of the provisions relating to tax.

(2) Every such officer as aforesaid may from time to time retain out of any money coming into his hands, on behalf of the body, so much thereof as is sufficient to pay the tax due by the body and shall be indemnified for all such payments made in pursuance of this section.

(3) Any notice required to be given to a body of persons under any of the provisions relating to tax may be given to the secretary or other officer acting as secretary for the time being of such body.

(4) In this section “the provisions relating to tax” means—

(a) the provisions of this Act and regulations, and

(b) the provisions relating to tax of any subsequent Act.

34 Relief for stock-in-trade held on the specified day.

34.—(1) In computing the amount of tax payable by an accountable person, the following amounts may, subject to subsections (3) and (4), in addition to the deductions authorised by section 12, be deducted on account of stock-in-trade which has been delivered to, and has not been delivered by, him before the specified day and which is held by him at the commencement of that day, or incorporated in other stock-in-trade held by him at such commencement, that is to say:

(a) in case the accountable person was, immediately before the specified day, not registered for turnover tax under the provisions of section 49 of the Finance Act, 1963, nor required under the provisions of that section to furnish the particulars specified for registration, and was not registered for wholesale tax under the provisions of section 4 of the Finance (No. 2) Act, 1966, nor required under the provisions of that section to furnish the particulars specified for registration, an amount equal to the sum of the amounts which he would be liable to pay on account of turnover tax and wholesale tax if,

(i) he had been accountable for each of those taxes,

(ii) he had on the day immediately preceding the specified day sold the whole of his stock-in-trade aforesaid in the course of business to a person who was carrying on the same activities as his own and who had not given him, in accordance with section 50 of the Finance Act, 1963, a statement in writing quoting the turnover tax registration number of the person nor given him, in accordance with section 5 of the Finance (No. 2) Act, 1966, a statement in writing quoting the wholesale tax registration number of the person, and

(iii) he had on the said day immediately preceding the specified day received from the person mentioned in subparagraph (ii) payment for the stock-in-trade so deemed to have been sold of an amount equal to the cost to the accountable person of such stock or the market value thereof, whichever is the lower, and

(b) in case, immediately before the specified day the accountable person was registered for turnover tax under the provisions of section 49 of the Finance Act, 1963, or required under the provisions of that section to furnish the particulars specified for registration, but was not registered for wholesale tax under the provisions of section 4 of the Finance (No. 2) Act, 1966, nor required under the provisions of that section to furnish the particulars specified for registration, an amount equal to the amount of wholesale tax which he would be liable to pay if,

(i) he had been an accountable person for the purposes of wholesale tax,

(ii) he had on the day immediately preceding the specified day sold the whole of his stock-in-trade aforesaid in the course of business to a person who was carrying on the same activities as his own and who had in accordance with section 50 of the Finance Act, 1963, given him a statement in writing quoting the registration number of the person but had not given him, in accordance with section 5 of the Finance (No. 2) Act, 1966, a statement in writing quoting the wholesale tax registration number of such person, and

(iii) he had on the said day immediately preceding the specified day received from the person mentioned in subparagraph (ii) payment for the stock-in-trade so deemed to have been sold of an amount equal to the cost to the accountable person of such stock or the market value thereof, whichever is the lower.

(2) Where an accountable person—

(a) is not such a person as is mentioned in paragraph (a) or (b) of subsection (1) but was such a person at any time during the year ended the day immediately preceding the specified day or

(b) is such a person as is mentioned in paragraph (a) or (b) of subsection (1) and was such a person during a part of the year ended the day immediately preceding the specified day but was not such a person during another part of that year,

the Revenue Commissioners may allow such deduction or make such restriction in the deduction which would otherwise be allowable as in their opinion is just and reasonable having regard to the nature of the business carried on, the period during the year ended on the day immediately preceding the specified day during which the business was carried on and the period during the said year during which the person was such a person as is mentioned in the said paragraph (a) or (b) of subsection (1).

(3) A claim for a deduction under this section shall be made in accordance with regulations and the amount authorised to be deducted may be deducted by equal instalments in computing the amount of tax payable in respect of each of the taxable periods beginning on the first day of the first and second taxable periods next following that in which the specified day occurs.

(4) No deduction shall be granted under this section for any amount which is referable to turnover tax or wholesale tax on immovable goods on the delivery of which tax is, by virtue of section 4 (6), not chargeable or to wholesale tax on newspapers or periodicals, secondhand goods or any goods of a kind specified in the Fourth Schedule.

(5) In this section—

“stock-in-trade” means, in relation to any person, goods which are either—

(a) movable goods of a kind that are delivered by the person in the ordinary course of his business and are actually held for delivery or would be so held if they were mature or if their manufacture, preparation or construction were complete, or

(b) materials incorporated in immovable goods of a kind that are delivered by the person in the ordinary course of his business and that have not been delivered by him since the goods were developed, but are actually held for delivery or would be so held if their development were complete, or

(c) consumable materials incorporated in immovable goods by the person in the course of a business consisting of the rendering of a service of constructing, repairing, painting or decorating immovable goods where that service has not been completed, or

(d) materials which have not been incorporated in goods and are such as are used by the person in the manufacture or construction of goods of a kind that are delivered by the person in the ordinary course of his business or, where his ordinary business consists of repairing, painting or decorating immovable goods, are used by him as consumable materials in the course of that business;

materials referred to in paragraph (b) of the definition of “stock-in-trade” shall, for the purposes of subsection (1), be regarded as having been delivered to the same extent as the immovable goods into which they have been incorporated can be regarded as having been delivered;

materials referred to in paragraph (c) of the definition of “stock-in-trade” shall be regarded as having been delivered to the extent that the service in relation to which they have been used has been rendered;

“cost” means, in relation to stock-in-trade, the total of the money payable by the person for the delivery of the stock, including any addition made for turnover tax or wholesale tax, but excluding any discount or allowance deducted or deductible on payment for the stock.

35 Special provisions for adjustment and recovery of consideration.

35.—(1) (a) Notwithstanding the repeal by this Act of the provisions relating to turnover tax and wholesale tax, sums due on account of turnover tax or wholesale tax under a contract entered into before the specified day, together with any additional sums which might be recoverable by virtue of the provisions of section 9 of the Finance (No. 2) Act, 1966, section 7 of the Finance (No. 2) Act, 1968, section 58 of the Finance Act, 1969, section 51 of the Finance Act, 1970, or section 4 of the Finance (No. 2) Act, 1970, shall, in the absence of agreement to the contrary, but subject to subsection (2), be recoverable as if the said provisions relating to turnover tax and wholesale tax had not been repealed.

(b) (i) Subject to subparagraph (ii), where, under an agreement made before the specified day, an accountable person delivers goods or renders services on or after that day in such circumstances that tax is chargeable, the consideration provided for under the agreement shall, in the absence of any agreement to the contrary, be adjusted by excluding therefrom the amount, if any, included on account of turnover tax or wholesale tax or both of those taxes, as the case may be, and including therein an amount equal to the amount of the tax so chargeable, and the consideration as so adjusted shall be deemed to be the consideration provided for under the agreement.

(ii) The consideration provided for under an agreement for the delivery of immovable goods or the rendering of a service consisting of a development made before the specified day shall, in the absence of agreement to the contrary, be deemed, for the purposes of this paragraph, to include an amount of turnover tax and wholesale tax combined equal to the amount of tax chargeable in respect of the transaction.

(c) Where, under an agreement made before the specified day, a person, other than an accountable person, delivers goods or renders services on or after that day to another person (in this paragraph referred to as the buyer) in such circumstances that the buyer is, or would, if he were an accountable person, be entitled under section 13 to treat as tax deductible under section 12 such amount of the consideration for such delivery or rendering as is specified in subsection (1) of the said section 13, the consideration provided for under the agreement shall, in the absence of agreement to the contrary, be increased by that amount.

(2) Where, in relation to a delivery of goods or a rendering of services by an accountable person, the person issues an invoice in which the tax chargeable in respect of the transaction is stated separately, the tax so stated shall, for the purpose of its recovery, be deemed to be part of the consideration for the transaction and shall be recoverable accordingly by the person:

Provided that, if the invoice is issued pursuant to section 17 (1), this subsection shall not apply unless it is in the form and contains the particulars specified by regulations.

36 Special provisions for deliveries made prior to the specified day.

36.—Notwithstanding anything in this Act, where, in relation to goods of any kind the consideration for the delivery of which would be chargeable at a particular rate if delivered on or after the specified day, the total consideration in respect of deliveries made during the period of three months ended on the day immediately preceding the specified day by a person, other than a person authorised under section 14 to account for tax in respect of the taxable period commencing on the specified day on the basis of moneys actually received, exceeds by more than 10 per cent. the moneys received during that period in respect of sales of goods of that kind, the excess shall, unless the Revenue Commissioners otherwise direct, be deemed, for the purposes of this Act, to be the consideration for the delivery of goods of that kind and the delivery shall be deemed, for those purposes, to have been made on the specified day.

37 Substitution of agent, etc., for person not resident in State.

37.—Where a person who is accountable for any tax, or on whom any duties are imposed by this Act or regulations, is not residing in the State, the Revenue Commissioners may, by notice in writing served on any agent, manager or factor, who is residing in the State and has acted on behalf of that person in the matters by reference to which that person is accountable or those duties are imposed, direct that he shall be substituted for that person as the person accountable for any such tax due in respect of transactions effected after the date of the service of the notice or that he shall be under an obligation to discharge any such duties arising after such date and, upon such direction having been served, he shall stand substituted accordingly and shall be subject to the same penalty as if he were the person who is accountable for the tax or on whom the duties are imposed.

38 Extension of certain Acts.

38.—(1) Section 1 of the Provisional Collection of Taxes Act, 1927, is hereby amended by the insertion of “and value-added tax” before “but no other tax or duty”.

(2) Section 1 of the Imposition of Duties Act, 1957, is hereby amended by the insertion in paragraph (gg) (inserted by the Finance Act, 1963) after “turnover tax” of “or value-added tax”, but no order shall be made under that Act for the purposes of increasing any of the rates of tax or extending the classes of activities or goods in respect of which tax is for the time being chargeable.

(3) Section 39 of the Inland Revenue Regulation Act, 1890, is hereby amended by the insertion of “value-added tax,” before “stamp duties”.

(4) The First Schedule to the Stamp Act, 1891, shall have effect as if the following exemption were inserted therein under the heading “Bill of Exchange or Promissory Note”:

“Bill drawn on any form supplied by the Revenue Commissioners for the purpose of remitting amounts of value-added tax”.

39 Consequential adjustments in regard to capital allowances.

39.—(1) In computing for any of the purposes of Parts XIII to XVIII inclusive of the Income Tax Act, 1967, or of section 22 of the Finance Act, 1971, the cost to a person of any machinery and plant or the amount of expenditure incurred by him, no account shall be taken of any amount included in such cost or expenditure for tax in respect of which the person may claim a deduction under section 12.

(2) In calculating for any of the purposes of Part XVI of the Income Tax Act, 1967, the amount of sale, insurance, salvage or compensation moneys to be taken into account in computing a balancing allowance or balancing charge to be made to or on a person, no account shall be taken of the amount of tax (if any) chargeable to the person in respect of those moneys.

40 Increase of excise duty on betting.

40.—The duty on bets imposed by section 24 of the Finance Act, 1926, shall (subject and without prejudice to the provisions of section 20 of the Finance Act, 1931) be charged, levied and paid on bets entered into on or after the specified day at the rate of fifteen per cent. of the amount of the bet in lieu of the rate of ten per cent. mentioned in section 13 of the Finance Act, 1956.

41 Repeals.

41.—Each enactment specified in column (2) of the Fifth Schedule is hereby repealed to the extent specified in column (3) of that Schedule in relation to moneys received on or after the specified day and as on and from the said specified day in relation to goods imported into the State.

42 Collection of tax.

42.—Tax shall be paid to and collected and levied by the Collector-General.

43 Care and management of tax.

43.—Tax is hereby placed under the care and management of the Revenue Commissioners.

44 Short title.

44.—This Act may be cited as the Value-Added Tax Act, 1972.

FIRST SCHEDULE Exempted Activities

(i) Supply of stocks, shares and other securities;

(ii) supply of unused Irish postal, fiscal or social insurance stamps; or other stamps, coupons or tokens when supplied as things in action for a money consideration which is charged separately from the consideration for any goods or other services supplied in conjunction with the supply of such things in action and which is reasonable having regard to the exchange value of such things in action;

(iii) delivery of water by local authorities;

(iv) letting of immovable goods with the exception of—

(a) letting of machinery or business installations when let separately from any other immovable goods of which such machinery or installations form part;

(b) letting in the course of carrying on a hotel business; and

(c) provision of parking accommodation for vehicles by the operators of car parks;

(v) provision of board and lodging otherwise than in the course of carrying on a hotel business;

(vi) services provided by the State or by a local authority other than the construction, repair, maintenance and improvement of roads, harbours and sewerage works;

(vii) services given in return for wages and salaries in respect of which income tax is chargeable under Schedule E of the Income Tax Act, 1967;

(viii) professional services of a medical, dental, optical or educational nature other than services rendered in the course of carrying on a business which consists in whole or in part of selling goods;

(ix) services rendered by hospitals, nursing homes, schools and similar establishments;

(x) services rendered in the course of their profession by solicitors, accountants, actuaries and veterinary surgeons;

(xi) services rendered in the course of their profession by barristers;

(xii) agency services in regard to—

(a) the arrangement of passenger transport or accommodation for persons,

(b) the delivery of goods sold by a house agent, or by an auctioneer in such circumstances that the goods are not regarded as delivered by the auctioneer,

(c) the collection of debts, rents or insurance premiums, and

(d) the rendering of other exempt services;

(xiii) banking and insurance services;

(xiv) lending money or affording credit otherwise than by means of hire-purchase or credit-sale transactions;

(xv) the national broadcasting and television services, excluding advertising;

(xvi) transport in the State of passengers and their accompanying baggage and the hiring (in this paragraph referred to as the current hiring) to a person of a motor vehicle, designed and constructed for the conveyance of persons by road, under a contract, other than a contract of a kind referred to in section 3 (1) (b), for any term or part of a term which when added to the term of any such hiring (whether of the same or another motor vehicle) to the same person during the period of 12 months ending on the date of the commencement of the current hiring does not exceed 5 weeks;

(xvii) betting;

(xviii) the issue of tickets or coupons for the purpose of a lottery;

(xix) admissions to zoological gardens;

(xx) the promotion of and admissions to sporting events, agricultural, commercial or industrial fairs, shows or exhibitions;

(xxi) the collection, storage and supply of human blood;

(xxii) funeral undertaking;

(xxiii) valuation services rendered by an auctioneer, house agent or chartered surveyor.

SECOND SCHEDULE Goods and Services Chargeable at the Rate of Zero per cent.

(i) Goods delivered—

(a) outside the State, or

(b) inside the State but subject to a condition that they are to be transported directly by or on behalf of the person making the delivery—

(I) outside the State, or

(II) to a registered person within the customs-free airport;

(ii) services rendered outside the State;

(iii) the carriage of goods in the State by or on behalf of a person in execution of a contract to transfer the goods to or from a place outside the State;

(iv) the provision of docking, landing, loading or unloading facilities, including customs clearance, directly in connection with the disembarkation or embarkation of passengers or the importation or exportation of goods;

(v) goods delivered on board ships or aircraft going to places outside the State; and the repairing and servicing of ships and aircraft engaged in international commercial transport of passengers and goods;

(vi) fishing nets, and sections thereof, of a kind commonly used by commercial fishermen for the purposes of their occupation and not commonly used for any other purpose;

(vii) any feeding stuff (within the meaning of the Fertilisers, Feeding Stuffs and Mineral Mixtures Act, 1955), compound feeding stuff (within the meaning of the said Act) or mineral mixture (within the meaning of the said Act)—

(a) which is delivered in units of not less than 10 kilograms and is not packaged, sold or otherwise designated for the use of dogs, cats, cage birds or domestic pets, and

(b) the sale or manufacture for sale of which is not prohibited under section 4 or 6 of the said Act;

(viii) fertiliser (within the meaning of the Fertilisers, Feeding Stuffs and Mineral Mixtures Act, 1955) which is delivered in units of not less than 10 kilograms and the sale or manufacture for sale of which is not prohibited under section 4 or 6 of the said Act;

(ix) services provided by the Commissioners of Irish Lights in connection with the operation of lightships, lighthouses or other navigational aids; and

(x) the construction, repair, maintenance and improvement of roads, harbours and sewerage works by the State, local authorities or harbour authorities.

THIRD SCHEDULE

Sections 11 (1) (a) (1) (a).

PART I Goods Chargeable at the Rate of 5.26 per cent.

(i) Animal medicine and feeding stuff other than—

(a) medicine or feeding stuff which is packaged, sold or otherwise designated for the use of dogs, cats, cage birds or domestic pets, and

(b) feeding stuff of a kind specified in paragraph (vii) of the Second Schedule;

(ii) animal and vegetable produce in an unprocessed state, such as wool, horsehair, bristles, feathers, hides, skins, carcases, roots, plants and cereals;

(iii) fertiliser other than fertiliser of a kind specified in paragraph (viii) of the Second Schedule;

(iv) live animals;

(v) machinery, plant or equipment of a kind commonly used by farmers or fishermen in the State for the purposes of their occupation and not commonly used for any other purpose;

(vi) seeds, plants, trees, spores, bulbs, tubers, tuberous roots, corms, crowns and rhizomes of a kind used for sowing;

(vii) printed books and booklets;

(viii) newspapers and periodicals;

(ix) maps, atlases and globes;

(x) materials commonly used in the construction of buildings (including haybarns, harbours, bridges and roads) being—

(a) blocks, beams, piles, pillars, posts, slabs, lintels, cills and members of concrete, whether reinforced or not,

(b) cement, concrete, lime, mortar, plaster, stone and bricks,

(c) dampcourse felts and other materials normally supplied as dampcourses,

(d) earth, sand and gravel,

(e) floor and wall tiles of concrete or clay,

(f) flue liners and chimney pots,

(g) glass in the sheet, but not including mirrors,

(h) insulation material in the form of sheets, slabs or rolls,

(i) nails, screws, bolts, nuts, hinges, locks, fasteners and fittings for doors, windows and tubing,

(j) paint and distemper,

(k) plaster board,

(l) polyethylene film of a kind commonly used by builders or farmers for the purposes of their occupation,

(m) roofing felts and semi-solid substances used as a substitute for roofing felts,

(n) roofing tiles, including ridge and hip tiles and slates,

(o) sheets of metal or of other material, other than glass, not further worked than painted, sprayed or similarly finished,

(p) steel or aluminium in the form of angles, tees, joists, channels, bars, wire, extrusions or plate, not further worked than galvanised, sprayed, or similarly finished,

(q) tar, asphalt, bitumen and pitch,

(r) timber, including plywood, blockboard, laminated wood, reconstituted wood and wood veneer sold in the form of planks, sheets or beams and not further worked than sawn lengthwise, planed, moulded, tongued, grooved or v-sheeted,

(s) tubing and gutters of metal, clay, cement, rubber, plastic or similar material of a kind normally supplied for structural purposes or for use as a conduit for cable, liquids, steam, gases or sewage;

(xi) clothing, excluding handkerchiefs;

(xii) fabrics, yarn and thread of a kind normally used in the manufacture of clothing, including elastics, tape and padding materials in the form supplied for the manufacture of clothing;

(xiii) sole and upper leather of a kind supplied for the manufacture and repair of footwear, and also soles, heels and insoles of any material;

(xiv) calculating machines, accounting machines, cash registers, postage franking machines and similar machines incorporating a calculating device, automatic data processing machines and units thereof, magnetic and optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, parts suitable for use solely or principally with any of the machines specified in this paragraph;

(xv) food and drink for human consumption;

(xvi) medicines for human use excluding goods which are, or are described or marketed as, soaps, shampoos, detergents, bleaches, germicides, insecticides, antiseptics or disinfectants;

(xvii) medical equipment and appliances being—

(a) apparatus based on the use of x-rays or of the radiations from radio-active substances (including radiography and radiotherapy apparatus),

(b) furniture designed exclusively for medical, dental, surgical, or veterinary use (for example, operating tables and hospital beds with mechanical fittings),

(c) invalid carriages, and other vehicles of a kind designed for use by invalids or infirm persons,

(d) mechano-therapy appliances, massage apparatus, oxygen therapy apparatus, artificial respiration and similar apparatus and breathing appliances, excluding articles of a kind not designed exclusively for medical use,

(e) medical, dental, surgical and veterinary instruments and appliances of a kind used solely in professional practice either to make a diagnosis or to prevent or treat an illness or to operate,

(f) orthopaedic appliances, surgical belts, trusses and the like; artificial limbs, eyes, teeth and other artificial parts of the body; deaf aids, splints and other fracture appliances,

(g) parts or accessories suitable for use solely or principally with any of the goods in the foregoing subparagraphs of this paragraph,

(h) diagnostic reagents,

(i) x-ray film, and opacifying preparations for x-ray examinations,

(j) wadding, gauze, bandages and similar goods (for example, dressings, adhesive plasters, poultices) and surgical sutures;

(xviii) railway rolling stock and parts thereof; railway and tramway track fixtures; traffic signalling equipment (including fog signals), railway and tramway track construction material of iron or steel including rails, check-rails, switch blades, crossings (or frogs), crossing pieces, point rods, rack rails, sleepers, fish plates, chairs, chair wedges, sole plates, rail chips, bedplates and ties;

(xix) mechanically propelled road vehicles, other than vehicles of a kind specified in the Fourth Schedule;

(xx) trailers, excluding caravans, mobile homes and trailer tents;

(xxi) ships, boats or other vessels other than—

(a) ships, boats or other vessels designed and constructed for the conveyance of passengers and not exceeding one hundred tons gross, and

(b) sports and pleasure craft of all descriptions including yachts, cabin cruisers, dinghies, canoes, skiffs and racing boats;

(xxii) tobacco;

(xxiii) fuel;

(xxiv) hydrocarbon oils (including greases);

(xxv) tyres, tyre cases, interchangeable tyre treads, inner tubes and tyre flaps, for wheels of all kinds;

(xxvi) spare parts for goods of a kind specified in paragraphs (v) and (xx) and for mechanically propelled road vehicles, bicycles and boats;

(xxvii) bodies and chassis designed for mechanically propelled road vehicles other than for motor vehicles of a kind specified in the Fourth Schedule;

(xxviii) second-hand movable goods, other than goods of a kind specified in the Fourth Schedule;

(xxix) immovable goods;

(xxx) chemicals which are specifically designated for use in agriculture, being seed dressings, herbicides, fungicides, insecticides, rodenticides, verminicides, soil sterilants, growth regulators, disinfectants or dairy detergents, but excluding chemicals which are packaged, sold or otherwise designated for human or domestic use;

(xxxi) goods (other than hand tools) of any of the following descriptions, namely:

(a) lifting, handling, loading or unloading machinery (for example, lifts, hoists, winches, transporter cranes, jacks and pulley tackle),

(b) excavating, levelling, boring and extracting machinery for earth, minerals or ores (for example, bulldozers, mechanical shovels, excavators, scrapers, levellers and turf cutters),

(c) machines designed, constructed and intended for use in spreading or finishing asphalt, bitumen, tar, tarmacadam or concrete,

(d) works trucks that are mechanically propelled and are of the kind used in factories or warehouses for transport or handling of goods over short distances, and

(e) equipment and parts that are specially designed for use with any of the goods specified in subparagraphs (a) to (d) and are of a kind not normally used for any other purpose.

PART II Services Chargeable at the Rate of 5.26 per cent.

(i) Services other than the promotion of dances and the hiring or letting of goods;

(ii) the hiring (in this paragraph referred to as the current hiring) to a person of—

(a) goods of any kind specified in subparagraph (a) or (b) of paragraph (xxi) of Part I, or

(b) a caravan, mobile home or trailer tent,

under a contract, other than a contract of a kind referred to in section 3 (1) (b) for any term or part of a term which when added to the term of any such hiring (whether of the same goods or of other goods of the same kind) to the same person, during the period of 12 months ending on the date of the commencement of the current hiring does not exceed 5 weeks;

(iii) the hiring of goods of a kind on the delivery of which, if paragraph (xxviii) of Part I of this Schedule were disregarded, tax would be chargeable at the rate of 526 per cent.;

(iv) the hiring of goods of a kind specified in the Fourth Schedule;

(v) the hiring of cinematograph films;

(vi) the letting of immovable goods.

FOURTH SCHEDULE Goods Chargeable at the Rate of 3026 per cent.

(i) Motor vehicles designed and constructed for the conveyance of persons by road including sports motor vehicles, estate cars, station wagons, motor cycles, motor scooters, mopeds and auto cycles, but not including vehicles designed and constructed for the carriage of more than sixteen persons (inclusive of the driver), invalid carriages and other vehicles of a type designed for use by invalids or infirm persons;

(ii) radio receiving sets and television receiving sets of the domestic or portable type including sets suitable for use in road vehicles;

(iii) gramophones, radiogramophones, record reproducers;

(iv) gramophone records.

FIFTH SCHEDULE Enactments Repealed

Number and Year	Short Title	Extent of Repeal
No. 23 of 1963	Finance Act, 1963	Section 41 and Part VI
No. 22 of 1965	Finance Act, 1965	Part VI
No. 17 of 1966	Finance Act, 1966	Part VI
No. 22 of 1966	Finance (No. 2) Act, 1966	The whole Act
No. 33 of 1968	Finance Act, 1968	Parts V and VI
No. 37 of 1968	Finance (No. 2) Act, 1968	Sections 6 and 7
No. 21 of 1969	Finance Act, 1969	Parts VII and VIII
No. 14 of 1970	Finance Act, 1970	Part V
No. 25 of 1970	Finance (No. 2) Act, 1970	Sections 3 and 4