VALUE-ADDED TAX (AMENDMENT) ACT, 1978

Type Act

Publication 1978-12-20

Last updated 2010-11-23

State Repealed superseded text

Text As published

Source Irish Statute Book

articles 32

This is the act as published. Later amendments are not folded into the text below: each one is a separate act in this repository and an entry in this law's history.

1 amending act · 2010-11-23, Value-Added Tax Consolidation Act 2010

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“FIFTH SCHEDULE

Section 8 of Principal Act.

PART I

Annex A of Council Directive No. 77/388/EEC of 17 May, 1977

LIST OF AGRICULTURAL PRODUCTION ACTIVITIES

I. CROP PRODUCTION

General agriculture, including viticulture

Growing of fruit (including olives) and of vegetables, flowers and ornamental plants, both in the open and under glass

Production of mushrooms, spices, seeds and propagating materials; nurseries

II. STOCK FARMING TOGETHER WITH CULTIVATION

General stock farming

Poultry farming

Rabbit farming

Beekeeping

Silkworm farming

Snail farming

III. FORESTRY

IV. FISHERIES

Fresh-water fishing

Fish farming

Breeding of mussels, oysters and other molluscs and crustaceans

Frog farming

V. Where a farmer processes, using means normally employed in an agricultural, forestry or fisheries undertaking, products deriving essentially from his agricultural production, such processing shall also be regarded as agricultural production.

PART II

Annex B of Council Directive No. 77/388/EEC of 17 May, 1977

LIST OF AGRICULTURAL SERVICES

Supplies of agricultural services which normally play a part in agricultural production shall be considered the supply of agricultural services, and include the following in particular:

—field work, reaping and mowing, threshing, baling, collecting, harvesting, sowing and planting

—packing and preparation for market, for example drying, cleaning, grinding, disinfecting and ensilage of agricultural products

—storage of agricultural products

—stock minding, rearing and fattening

—hiring out, for agricultural purposes, of equipment normally used in agricultural, forestry or fisheries undertakings

—technical assistance

—destruction of weeds and pests, dusting and spraying of crops and land

—operation of irrigation and drainage equipment

—lopping, tree felling and other forestry services.”.

29 Amendment of Imposition of Duties Act, 1957.

29.—Section 1 (a) of the Imposition of Duties Act, 1957, is hereby amended—

(a) by the insertion after “a customs duty” of “or an excise duty”, and

(b) by the substitution of “other duty” for “other customs duty”,

and the references in paragraph (e) of that section to any excise duty and in paragraphs (h) and (i) of that section to any duty shall be construed as including references to any excise duty imposed under the said paragraph (a) and an excise duty imposed under the said paragraph (a) shall be deemed, for the purposes of the said paragraph (h), to be a customs duty and an excise duty, and the said paragraph (a), as so amended, is set out in the Table to this section.

TABLE

(a) impose, whether with or without qualifications, limitations, drawbacks, allowances, exemptions, or preferential rates, and as from any specified day, a customs duty or an excise duty of such amount as they think proper on any particular description of goods imported into the State and, where the goods are chargeable with any other duty, so impose the first-mentioned duty either in addition to or in substitution for the other duty;

30 Repeals and consequential amendments.

30.—(1) The enactment mentioned in column (2) of the First Schedule is hereby repealed to the extent specified in column (3) of that Schedule.

(2) In consequence of the amendments of the Principal Act specified in this Act and of the repeals specified in the First Schedule, the Principal Act is hereby further amended by the substitution of the word or expression mentioned in column (3) of the Second Schedule at any reference number for the word or expression mentioned in column (2) of that Schedule at that reference number wherever it occurs in the provision of the Principal Act mentioned in column (4) of that Schedule at that reference number.

31 Transitional provisions.

31.—(1) (a) The register that, immediately before the commencement of this Act, was the register of persons who may become or who are accountable persons shall, as on and from such commencement, become and be the register of persons who may become or who are taxable persons under section 9 of the Principal Act as amended by this Act and the persons who, immediately before such commencement, were registered in the former register shall, upon such commencement, stand registered in the latter register.

(b) A person who, immediately before the commencement of this Act, was authorised to treat—

(i) the moneys which he received in respect of the delivery of taxable goods or rendering of taxable services as the consideration in respect of such delivery of goods or rendering of services,

and

(ii) the moneys he received in respect of the rendering of taxable services as the consideration for the rendering of such services,

shall be deemed (if he could be so authorised) to have been authorised to determine his tax liability in respect of supplies of goods and services or supplies of services, as the case may be, under section 14 of the Principal Act as amended by this Act.

(c) A person who, immediately before the commencement of this Act, was an accountable person and who, upon such commencement, would not, unless he so elected under section 8 (3) of the Principal Act, be a taxable person, shall, upon such commencement, be deemed to have so elected and shall be a taxable person until the time when the election is cancelled or he permanently ceases to supply taxable goods and services, whichever is the later.

(2) In relation to a person who, immediately before the commencement of this Act, was an accountable person—

(a) references in subsection (3) of section 7 of the Principal Act to a waiver shall be deemed to include references to a waiver made under subsection (1) of the said section 7 before such commencement,

(b) references in subsection (5) of section 8 of the Principal Act to an election shall be deemed to include references to an election made under subsection (3) of the said section 8,

(c) references in the said subsection (3) of the said section 7 to the supply of services shall be deemed to include references to the rendering of services before such commencement, and

(d) references in the said subsection (5) and subsection (6) (b) of the said section 8 to the supply of goods or services shall be deemed to include references to the delivery of goods, or the rendering of services, before such commencement.

32 Short title, construction, collective citation and commencement.

32.—(1) This Act may be cited as the Value-Added Tax (Amendment) Act, 1978.

(2) The Value-Added Tax Act, 1972, and (in so far as they relate to value-added tax) the Finance Act, 1973, the Finance Act, 1975, the Finance (No. 2) Act, 1975, the Finance Act, 1976, the Finance Act, 1978, and this Act shall be construed together as one Act and may be cited together as the Value-Added Tax Acts, 1972 to 1978.

(3) This Act, other than section 29, shall come into operation on such day as the Minister may by order appoint.

FIRST SCHEDULE Enactments Repealed

Section 30.


Number and Year	Short Title	Extent of Repeal
(1)	(2)	(3)
No. 22 of 1972	Value-Added Tax Act, 1972.	Section 2 (2). In paragraph (b) of section 3 (5), the words from “unless the goodss” to the end of the paragraph. In section 4 (2), the words “section 2 (2),”. In section 11 (8) (a), the words “and may, in like manner, vary the Fourth Schedule by deleting therefrom descriptions of goods of any kind or by varying any description of goods for the time being specified therein,”. Section 11 (9). The proviso to section 19 (1). Section 36. Paragraph (ii) of the Second Schedule. Paragraph (iv) of Part II of the Third Schedule.

SECOND SCHEDULE Consequential Amendments

Section 30.


Reference Number	Existing word or expression	Substituted word or expression	Provision of Principal Act
(1)	(2)	(3)	(4)
1.	“delivery”	“supply”	The definition of “exempted activity”, and the definition of “taxable goods” in section 1 (1); sections 3 (2), 3 (4), 3 (5) (a), 3 (5) (b), 3 (6) (a), 3 (6) (b), 4 (1) (a) (ii), 4 (2), 4 (3) (a), 4 (3) (b) (ii), 4 (5) (b), 4 (6), 4 (7), 11 (1B) (a) (ii), 11 (1B) (b) (ii), 11 (4), 11 (5), 11 (7) (e) (i), 17 (12) (a) (i), 17 (12) (a) (iii) and 34 (5).
2.	“rendering”	“supply”	The definition of “taxable services” in section 1 (1); sections 7 (1) (where the word first occurs), 7 (3), 7 (4), 11 (1B) (a) (ii), 11 (1B) (b) (ii), 11 (7) (e) (ii), 17 (12) (a) (i) and 34 (5) (c).
3.	“delivered”	“supplied”	Sections 3 (6), 11 (4), 11 (5), 11 (7) (b) (i), 34 (1), 34 (5) and paragraph (viii) of Second Schedule.
4.	“rendered”	“supplied”	Sections 11 (7) (b) (ii), 17 (12) (a) (ii) and 34 (5).
5.	“delivering”	“supplying”	Sections 4 (1) (a) (i) and 4 (1) (a) (ii).
6.	“rendering”	“supplying”	Section 7 (1) (where the word secondly occurs).
7.	“delivers”	“supplies”	Section 11 (4).
8.	“renders”	“supplies”	Section 7 (1).
9.	“delivery of such goods or the rendering of such services”	“supply of such goods or services”	Sections 8 (5) and 8 (6) (b)
10.	“delivery of goods or rendering of services”	“supply of goods or services”	Section 17 (1).
11.	“delivery of the goods or the rendering of the service”	“supply of the goods or services”	Section 19 (2).
12.	“delivery of any goods or a rendering of any services”	“supply of any goods or service”	The definition of “exempted activity” in section 1 (1).
13.	“delivery of goods by the person or the rendering of services”	“supply of goods or services”	Section 16 (3).
14.	“delivery to such person of goods of a kind specified in the order or the rendering to him of services”	“supply to such person of goods or services”	Section 20 (3).
15.	“delivery of goods of any kind or the rendering of a service”	“supply of goods or services”	Section 6 (2) (a).
16.	“delivery or rendering”	“supply”	Sections 17 (8), 19 (2), 20 (3) (a), 35 (1A) (a) and 35 (1A) (b).
17.	“delivery of goods or the rendering of services”	“supply of goods or services”	Sections 8,(5), 8 (6) (b), 16 (2), 17 (8), 35 (1A) (a) and 35 (1A) (b).
18.	“delivery of goods or the rendering of services”	“the said business”	Section 18 (1).
19.	“delivery of goods or a rendering of services”	“supply of goods or services”	Section 35 (2).
20.	“delivering goods or rendering services”	“supplying goods or services”	Section 17 (7).
21.	“delivers goods or renders services”	“supplies goods or services”	Sections 11 (1B) (g), 17 (1), 32 (1) (s) and 35 (1) (b) (i).
22.	“delivers goods in the course of business or renders services in the course of business”	“supplies goods or services in the course or furtherance of any business”	Section 16 (2).
23.	“goods are delivered or services are rendered”	“goods or services are supplied”	Sections 17 (10) (a) and 32 (1) (s).
24.	“goods are delivered or the services are rendered”	“goods or services are supplied”	Sections 17 (10) (b) and 19 (1) (c).
25.	“accountable person” except where preceded by the word “an”	“taxable person”	Sections 3 (5) (b) (iii), 11 (1B) (g), 11 (5), 12 (2), 16 (1), 17 (1), 17 (3) (a), 17 (3) (b), 17 (12) (a) (i), 17 (12) (a) (ii), 17 (12) (a) (iii), 21 (1), 34 (1) (a) and 34 (1) (b).
26.	“an accountable person”	“a taxable person”	Sections 4 (5), 8 (4), 8 (6), 9 (2), 11 (1B) (a), 11 (1B) (c), 12 (1A) (a), 16 (2), 17 (1), 17 (3), 17 (5), 17 (6), 17 (12) (a), 22 (1), 22 (2) (a), 26 (6) (d), 32 (1) (d), 32 (1) (s), 32 (1) (uu), 32 (1) (x), 32 (1) (xx), 34 (1), 34 (2), 35 (1) (b) (i) and 35 (2).
27.	“accountable persons”	“taxable persons”	Section 32 (1) (h).
28.	“not accountable”	“not a taxable person”	Section 32 (1) (d).
29.	“supplied”	“provided”	section 3 (1) (c), 11 (4)
30.	“subsection (1) (d)”	“subsection (1) (b)”	Section 11 (7) (e) (i), 11 (7) (e) (ii).
31.	“section 5 (4)”	“section 13”	Section 17 (12) (a) (ii).
32.	“section 5 (4)”	“any other provision of this Act or regulations”	Section 20 (4).
33.	“second-hand goods or any goods of a kind specified in the Fourth Schedule”	“or second-hand goods”	Section 34 (4).
34.	“would, if the proviso to the said subsection (1) were disregarded, fall due”	“falls due”	Section 35 (1A) (a).
35.	“section 11 (1) (e)”	“section 11 (1) (c)”	Paragraph (vii) of Part II of Third Schedule.
36.	“subsection (3) (a) (iv)”	“subsection (3) (b) (iii) or (9)”	Section 8 (4).
37.	“subsection (3) (a)”	“subsection (3) (a) or (b)”	Section 8 (6) (a) (i).
38.	“subsection (3) (b), (3) (c) or (3) (d)”	“subsection (3) (c), (3) (d) or (3) (e)”	Section 8 (6) (a) (ii).

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