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S.I. No. 146/1978 - Value-Added Tax (Reduction of Rate) (No. 4) Order, 1978

Type Statutory Instrument
Publication 1978-05-26
Last updated 2010-11-23
State Repealed superseded text
Text As published
Source Irish Statute Book
articles 2

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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S.I. No. 146 of 1978.

VALUE-ADDED TAX (REDUCTION OF RATE) (No. 4) ORDER, 1978.

I, SEOIRSE Ó COLLA, Minister for Finance, in exercise of the powers conferred on me by section 11 (8) of the Value-Added Tax Act, 1972 (No. 22 of 1972), hereby order as follows:

1.

1.

(1) This Order may be cited as the Value-Added Tax (Reduction of Rate) (No. 4) Order, 1978.

2.

2.

The Second Schedule (insterted by the Finance Act, 1976 (No. 16 of 1976)) to the Value-Added Tax Act, 1972 , shall be varied by the insertion in paragraph (xx) after subparagraph (c) of the following subparagraph:

  • "(cc) wax candles and night-lights which are white and cylindrical, excluding candles and night-lights which are decorated, spiralled, tapered or perfumed,".

GIVEN under my Official Seal, this 26th day of May, 1978.

SEOIRSE Ó COLLA,

Minister for Finance.

EXPLANATORY NOTE.

This Order, which will come into effect on 1 July, 1978, makes a marginal adjustment to the VAT zero-ratings (which already apply to electricity, gas etc.) by applying the zero rate to plain white wax candles and night-lights.

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