S.I. No. 63/1979 - Value-Added Tax Regulations, 1979

• (2) Section 485 of the Income Tax Act, 1967 , as applied by section 24 of the Act shall so apply subject to the following modifications in subsection (1):

( a ) the words "any sum which may be levied on him in respect of income tax" shall be construed as referring to value-added tax payable by the person concerned,

( b ) the expression "the Collector" shall be construed as referring to the Collector-General.

• (3) Section 486 of the Income Tax Act, 1967 , as applied by section 24 of the Act shall so apply subject to the following modifications:

( a ) the words "income tax or sur-tax" in subsection (1) shall be construed as referring to value-added tax,

( b ) the expression "the Collector or other officer of the Revenue Commissioners, duly authorised to collect the said tax" in subsections (1) and (2) and "the Collector or other officer under this section" in subsection (3) shall each be construed as referring to the Collector-General.

• (4) Section 487 of the Income Tax Act, 1967 , as applied by section 24 of the Act shall so apply subject to the modification that the references to income tax shall be construed as references to value-added tax.

• (5) Section 488 of the Income Tax Act, 1967 , as applied by section 24 of the Act shall so apply subject to the following modifications:

( a ) the references in subsections (1) and (5) to income tax or sur-tax shall be construed as references to value-added tax,

( b ) in subsection (5) the references to an inspector and to the Collector shall each be construed as a reference to the Collector-General and the words "under an assessment which has become final and conclusive" shall be disregarded.

• (6) Section 491 of the Income Tax Act, 1967 , as applied by section 24 of the Act shall so apply subject to the modification that the expression "income tax or sur-tax" shall be construed as referring to value-added tax.

16 Apportionment of amounts.

16.

16. (1) Where, in relation to the computation of the tax payable by a taxable person in respect of any taxable period, it is necessary to apportion an amount of tax between tax which may be deducted under section 12 (1) of the Act and tax which may not be deducted under that section, the apportionment shall be made on the basis of the ratio which the amount of the taxable turnover in the taxable period in question bears to the total turnover in that period, and the amount so ascertained which is referable to the amount of the taxable turnover shall be the amount deductible under the said section 12 (1).

• (2) Notwithstanding anything in paragraph (1), an apportionment of an amount of tax between tax which may be deducted under the said section and tax which may not be deducted under that section may be made upon any basis, other than that referred to in paragraph (1), which may be agreed between the taxable person and the Revenue Commissioners.

• (3) An apportionment of tax made in accordance with paragraph (1) or (2) may be reviewed by reference to the ratio which the total amount of the taxable turnover in the year in which the taxable period in question occurs bears to the total turnover in that year and any necessary adjustment may be made by way of additional charge of tax or repayment of tax as the circumstances may require.

• (4) The year referred to in paragraph (3) is a period of twelve months beginning on the 1st. day of January in any year, but if the taxable person customarily makes up accounts for periods of twelve months ending on a fixed date, the year referred to is a period of twelve months ending—

( a ) in case the fixed date coincides with the end of a taxable period, on the fixed date, and

( b ) in any other case, on the last day of the taxable period during which the fixed date occurs.

• (5) The provisions of section 21 of the Act shall not apply to an additional charge of tax referable to a review under this Regulation unless the additional charge is the subject of an estimation of tax under section 22 or 23of the Act.

17 Refund of tax.

17.

17. A claim for refund of tax shall be furnished in writing to the Revenue Commissioners and shall—

( a ) set out the grounds on which the refund is claimed,

( b ) contain a computation of the amount of the refund claimed, and

( c ) if so required by the Revenue Commissioners, be vouched by the receipts for tax paid and such other documents as may be necessary to prove the entitlement to a refund of the amount claimed.

18 Remission of small amounts of tax.

18.

18. The Revenue Commissioners may, at their discretion, remit the amount of tax, together with interest thereon, payable by a person in respect of goods and services supplied by him during any taxable period, if the total amount of the tax, exclusive of any interest chargeable thereon does not exceed £15.

19 Valuation of interests in immovable goods.

19.

19. (1) Where—

( a ) it is necessary to value an interest in immovable goods for the purposes of section 10 (9) of the Act,

( b ) the disposal of such interest consists of or includes the creation of an interest,

( c ) a rent is payable in respect of the interest so created, and

( d ) the terms under which the interest is created do not provide for an increase in the rent to take effect earlier than the end of the fifth year after the interest was created,

the value of such rent to be included in the consideration for the purpose of ascertaining the open market price of the interest disposed of shall, in the absence of other evidence of the amount of that price, be—

• (i) three-quarters of the annual amount of the rent multiplied by the number of complete years for which the rent has been created, or

• (ii) the annual amount of the rent multiplied by the fraction of which the numerator is 100 and the denominator is the rate of interest (before deduction of income tax, if any) on the security of the Government which was issued last before the date of the creation of the rent for subscription in the State, and which is redeemable not less than five years after the date of issue (allowance having been made in calculating the interest for any profit or loss which will occur on the redemption of the security),

whichever is the lower.

• (2) Where a person having an interest in immovable goods (in this paragraph referred to as "the disponor") disposes as regards the whole or any part of those goods of an interest which derives from that interest in such circumstances that he retains the reversion on the interest disposed of (in this paragraph referred to as the reversionary interest), the following provisions shall apply:

( a ) the value of the reversionary interest shall be ascertained by deducting the value of the interest disposed of from the value of the full interest which the disponor had in the goods or the part thereof disposed of at the time the disposition was made, and

( b ) if, under the terms of the disposition, the reversionary interest could not, except through the default of the person in whose favour the disposition was made or a person deriving his title through him, revert to the disponor within a period of 20 years from the date of the disposition—

• (i) the disponor shall be deemed to have disposed of his full interest in the goods or the part thereof disposed of, and

• (ii) the value of the reversionary interest shall be disregarded.

20 Procedures regarding dances.

20.

20. (1) Every person who intends to promote a dance (other than a dance to which the number of persons to be admitted is limited to one hundred and the consideration for admission to which does not exceed twenty pence), or a series of such dances, shall, not later than fourteen days before the date on which the dance, or the first dance of the series, as the case may be, is to be held, send to the Collector-General a notification in writing containing the following particulars:

( a ) the name and address of the person,

( b ) the address of the premises in which the dance or dances is or are to be held,

( c ) the name and address of the proprietor of the premises mentioned in subparagraph (b),

( d ) as respects the dance or each of the series of dances, the date and time of the dance or of each dance within the series of dances and the proposed admission charge, and

( e ) where the person promoting the dance or dances is a body of persons other than a body corporate, the name and address of the individual who will be responsible for payment of the tax.

• (2) On receipt of a notification in accordance with paragraph (1), the Collector-General shall forthwith acknowledge it and shall at the same time send a notice in writing to the proprietor of the premises mentioned in the notification, specifying the dance or dances so mentioned and stating that notification in respect thereof has been received in accordance with this Regulation.

• (3) The proprietor of any premises shall not promote a dance therein, or allow a dance to be promoted therein by any other person, unless he has received notice from the Revenue Commissioners that they have been notified in accordance with section 11 (7) (c) of the Act.

• (4) If any alteration is made or occurs as respects any of the particulars contained in a notification sent to the Collector-General under paragraph (1), the person responsible for sending the notification under that paragraph shall immediately notify the Collector-General in writing of the alteration.

21 Relief for stock-in-trade held on 1st. November, 1972.

21.

21. A claim for deduction under section 34 (1) of the Act in respect of stock-in-trade held at the commencement of the 1st. day of November, 1972, shall be supported by a statement in writing of all stock-in-trade held at that time setting out details of the stock-in-trade so held under the following headings—

( a ) stocks which have borne turnover tax and wholesale tax on purchase or importation other than—

• (i) second-hand goods;

• (ii) newspapers and periodicals;

• (iii) motor vehicles designed and constructed for the conveyance of persons by road, and sports motor vehicles, estate cars, station wagons, motor cycles, motor scooters, mopeds and auto cycles, whether or not designed and constructed for the purpose aforesaid, excluding 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;

• (iv) radio receiving sets and television receiving sets which are of the domestic or portable type or which are of a kind suitable for use in road vehicles;

• (v) gramophones, radiogramophones, record reproducers;

• (vi) gramophone records,

( b ) stocks which have borne wholesale tax only on purchase, other than goods of a kind specified in clauses (i) to (vi) of subparagraph (a),

( c ) (i) goods which suffered turnover tax only on purchase,

• (ii) second-hand goods which were purchased from persons accountable for turnover tax and on which turnover tax was borne on purchase,

• (iii) goods of a kind specified at (iii), (iv), (v) and (vi) of subparagraphs (a) and (b),

• (iv) newspapers and periodicals which suffered turnover tax on purchase, and

( d ) stocks which do not qualify for relief.

22 Relief for stock-in-trade held at commencement of taxability.

22.

22. (1) A claim by a taxable person for a deduction under section 12 (1) of the Act of an amount authorised to be so deducted by section 12 (1A) of the Act shall be made to the Collector-General and shall be supported by a statement in writing of all stock-in-trade held by him at the commencement of the first taxable period for which he is deemed to be a taxable person (in this Regulation referred to as the relevant day) setting out details of stock-in-trade so held by him under the following headings:

( a ) stocks supplied to him by taxable persons and in respect of which, if supplied immediately before the relevant day, tax would be chargeable on the full amount of the consideration at the rate specified in section 11 (1) (a) of the Act;

( b ) stocks supplied to him by taxable persons and in respect of which, if supplied immediately before the relevant day, tax would be chargeable on the full amount of the consideration at the rate specified in section 11 (1) (c) of the Act;

( c ) stocks supplied to him by taxable persons and in respect of which, if supplied immediately before the relevant day, tax would be chargeable on the percentage of the total consideration specified in section 11 (2) (a) of the Act at the rate specified in section 11 (1) (a) of the Act;

( d ) agricultural produce supplied by flat-rate farmers; and

( e ) stocks, other than stocks referred to in subparagraph (d), in respect of which, if supplied immediately before the relevant day, tax would not be chargeable or would be chargeable at the zero rate.

• (2) ( a ) The deduction in respect of stocks specified in subparagraph (a) or (b) of paragraph (1) shall be ascertained in the following manner:

• (i) the stocks shall be valued at cost inclusive of tax, or market value, whichever is the lower,

• (ii) there shall be deducted from the total value of stocks ascertained in accordance with clause (i) the value of any stocks included therein in respect of which an invoice issued in accordance with subsection (1), (2), (3) or (4) of section 17 of the Act has been or is likely to be received on or after the relevant day,

• (iii) the amount of the deduction shall be the amount of tax which would be chargeable if the stocks were supplied immediately before the relevant day by a taxable person in the course or furtherance of business for a consideration inclusive of tax equal to the amount of their value after making the deduction specified in clause (ii) and the tax fell due on the date of supply.

( b ) The deduction in respect of stocks specified in subparagraph (c) or (d ) of paragraph (1) shall be ascertained in the following manner:

• (i) the stocks shall be valued at cost inclusive of tax, or market value, whichever is the lower,

• (ii) there shall be deducted from the total value of stocks ascertained in accordance with clause (i) the value of any stocks included therein in respect of which an invoice issued in accordance with subsection (1), (2), (3) or (4) of section 17 of the Act has been or is likely to be received on or after the relevant day,

• (iii) the amount of the deduction shall be 1 per cent. of their value after making the deduction specified in clause (ii).

• (3) Relief claimed in accordance with this Regulation shall be distinguished if included in a return made in accordance with section 19 (3) of the Act.

23 Determination in regard to tax.

23.

23. (1) A determination concerning whether an activity is an exempted activity or the rate at which tax is chargeable in relation to the supply of goods of any kind, the supply of goods in any particular circumstances or the supply of services of any kind may be made for the purposes of section 11 (1B) of the Act by an officer of the Revenue Commissioners authorised by them in that behalf.

• (2) A determination under this Regulation shall be in writing, shall contain the particulars of the determination, shall be signed by the officer making the determination and shall bear the date upon which it is so signed.

• (3) Determinations concerning two or more matters may be included in the same document.

24 Supply of certain services.

24.

24. (1) Subject to paragraph (2) and in accordance with section 5 (3) (c) of the Act, the following services shall be deemed to be a supply of services by a person for consideration in the course or furtherance of his business, that is to say, the supply of catering services for his own private or personal use or that of his staff for the supply of which he provides materials or facilities or towards the cost of which he contributes in whole or in part.

• (2) This Regulation shall not apply to any such supplies as are referred to in paragraph (1) if the total cost of providing them has not exceeded and is not likely to exceed £500 in any taxable period.

25 Postponement of payment of tax on goods supplied while warehoused.

25.

25. (1) Where goods chargeable with a duty of excise on their manufacture or production are supplied while warehoused to a registered person for the purposes of his business, they may, in accordance with section 13 (5) of the Act be removed from warehouse without payment of the tax chargeable on the supply.

• (2) Where goods have been supplied while warehoused to a registered person without payment of the tax chargeable on the supply in accordance with paragraph (1), the tax chargeable in accordance with section 13 (5) (b) of the Act in relation to the said supply shall be accounted for by that person together with any tax chargeable on the supply of goods or services by him in a return furnished by him in accordance with these Regulations for the taxable period during which the goods were removed from warehouse.

• (3) Where goods have been supplied while warehoused to a registered person without payment of the tax chargeable on the supply in accordance with paragraph (1) and the tax is not accounted for in a return lodged for the period in question in accordance with paragraph (2), or the person fails to lodge a return due for that period, the tax chargeable in respect of the supply shall become due.

• (4) Where—

( a ) tax due by a person in accordance with paragraph (2) has not been accounted for, or

( b ) tax due by a person in accordance with paragraph (3) has not been paid or accounted for,

the said Commissioners may direct that as from a specified date paragraph (1) shall not apply to that person.

26 Postponement of payment of tax on goods imported by registered persons.

26.

26. (1) Goods imported during a taxable period by a registered person for the purposes of his business may, in accordance with section 15 (7) of the Act be delivered or removed without payment of the tax chargeable at importation provided that, in the case of a person who supplies taxable goods within the State, the Revenue Commissioners are satisfied that such supplies are generally made by him at an established place of business.

• (2) Where goods have been imported by a registered person without payment of the tax chargeable on the importation in accordance with paragraph (1), the tax chargeable on the said importation shall be accounted for by that person together with any tax chargeable on the supply of goods or services by him in a return furnished by him in accordance with these Regulations for the period during which the goods were delivered or removed.

• (3) Where goods have been imported by a registered person without payment of the tax chargeable on the importation in accordance with paragraph (1) and the tax is not accounted for in a return lodged for the period in question in accordance with paragraph (2), or the person fails to lodge a return due for that period, the tax chargeable in respect of the importation shall become due.

• (4) ( a ) Where the Revenue Commissioners cease to be satisfied in relation to any registered person that the supplies of goods referred to in paragraph (1) are generally made at an established place of business; or

( b ) where tax due by a person in accordance with paragraph (2) has not been accounted for; or

( c ) where tax due by a person in accordance with paragraph (3) has not been paid or accounted for—

the said Commissioners may direct that as from a specified date paragraph (1) of this Regulation shall not apply to that person.

27 Repayment of tax on certain importation of goods.

27.

27. (1) ( a ) A person who establishes to the satisfaction of the Revenue Commissioners that he has paid tax on the importation of goods which were previously exported and who fulfils to the satisfaction of the said Commissioners the conditions which are specified below shall, in accordance with section 15 (5) (a) of the Act, be entitled to repayment of the tax paid subject to the limitations provided for in subparagraph (b) of this paragraph:

• (i) he shall establish that he is not a taxable person;

• (ii) he shall claim a refund by completing such claim form as may be provided for the purpose by the Revenue Commissioners and he shall certify the particulars shown on such claim form to be correct;

• (iii) he shall, by production of the appropriate form, duly certified, or by other sufficient documentary evidence, establish that the goods were previously exported;

• (iv) in case the goods have undergone work while in another Member State, he shall establish that he has borne on that work value-added tax referred to in Council Directive No. 77/388/EEC of 17 May, 1977(^1), and was not entitled to a deduction or refund in respect of that tax;

• (v) he shall establish that he had already borne or paid tax on the same goods, and the amount of such tax; and

• (vi) he shall establish that he is not entitled to repayment of the tax under any other provision of the Act or Regulations or of any other Act or instrument made under statute administered by the Revenue Commissioners.

( b ) The amount of tax which shall be repaid shall not exceed the amount of tax established as paid by the claimant on the importation of the goods or as borne or paid by the claimant in accordance with subparagraph (a) (v) of this paragraph, whichever is the lesser.

^(^1) OJ NO. L145/1 of 13.6.1977.

• (2) ( a ) A person who establishes to the satisfaction of the Revenue Commissioners that he has paid tax on the importation of goods which were subsequently exported shall, in accordance with section 15 (5) (b) of the Act, be entitled to repayment of tax subject to the limitations provided for in subparagraph (b) if he fulfils the following conditions to the satisfaction of the Revenue Commissioners:

• (i) he shall establish that he is not a taxable person;

• (ii) he shall claim a refund by completing such claim form as may be provided for the purpose by the Revenue Commissioners and he shall certify the particulars shown on such claim form to be correct;

• (iii) he shall establish that the goods have been exported;

• (iv) he shall, by the production of receipts for tax paid on importation of the goods to which the claim relates, establish the amount of such tax;

• (v) he shall by the production of the appropriate form, duly certified, or by other sufficient documentary evidence, establish that the goods to which the claim relates are the same goods as those on which the tax was paid by him; and

• (vi) he shall establish that he is not entitled to repayment of the tax under any other provision of the Act or Regulations or of any other Act or instrument made under statute administered by the Revenue Commissioners.

( b ) The amount of tax which shall be repaid—

• (i) in the case of goods which have been hired, leased or loaned to the claimant, shall be the excess, if any, of the tax paid on the importation of the goods over the tax which would have been chargeable on the hiring, leasing or loaning of the goods if the transaction had been chargeable to tax;

• (ii) in the case of goods imported in connection with the supply of taxable services within the State by the person by whom or for whom the goods were imported, shall be the excess, if any, of the tax paid on importation over the tax which would have been chargeable on such supply if the supply had been chargeable to tax; and

• (iii) in the case of other goods, shall not exceed the amount established in accordance with subparagraph (a) (iv) of this paragraph.

• (3) ( a ) An unregistered person who pays tax on the importation of goods from the customs-free airport and who establishes to the satisfaction of the Revenue Commissioners that he has already borne tax on the same goods shall be entitled to repayment of tax subject to the limitations provided for in subparagraph (b), if he fulfils the following conditions to the satisfaction of the Revenue Commissioners:

• (i) he shall claim a refund by completing such claim form as may be provided for the purpose by the Revenue Commissioners and he shall certify the particulars shown on such claim form to be correct;

• (ii) he shall by the production of invoices and receipts, or by the production of receipts for tax paid on importation establish the amount of tax previously borne or paid by him on the goods to which the claim relates;

• (iii) he shall establish that he is not a taxable person; and

• (iv) he shall establish that he is not entitled to repayment of the tax under any other provisions of the Act or Regulations or of any other Act or instrument made under statute administered by the Revenue Commissioners.

( b ) The amount of tax which shall be repaid shall not exceed the amount of tax previously borne on the goods at the time of their first acquisition by the claimant.

28 Limitation of application of Customs law to imported goods.

28.

28. In accordance with section 15 (6) of the Act the provisions of section 11 of the Finance (Miscellaneous Provisions) Act, 1958 , shall not apply to tax chargeable at importation, and section 6 of the Customs and Inland Revenue Act, 1879, and section 25 (2) of the Finance Act, 1933 , shall apply only in relation to goods which are being reimported by the person who exported them.

29 Remission or repayment of tax on fishing vessels and equipment.

29.

29. (1) Tax is, in accordance with section 13 (1) (c) of the Act, hereby remitted in respect of the supply or importation of fishing nets, and sections thereof, of a kind used by commercial sea-fishermen for the purposes of their occupation and not commonly used for any other purpose.

• (2) A person who establishes to the satisfaction of the Revenue Commissioners that he has borne or paid tax on—

( a ) the supply or hire to him, the importation by him or the maintenance or repair for him of a commercial sea-fishing vessel of a gross tonnage of not more than 15 tons, on the acquisition of which he received from An Bord Iascaigh Mhara a grant or loan of money, or

( b ) the supply or hire to him, the importation by him or the repair, modification or maintenance for him of goods specified in the Schedule to this Regulation for use exclusively in the operation by him of a commercial sea-fishing vessel of a gross tonnage of not more than 15 tons, on the acquisition of which he received from An Bord Iascaigh Mhara a grant or loan of money, or

( c ) the hire to him, or the repair or maintenance for him of goods specified in the Schedule to this Regulation for use exclusively in the operation by him of a commercial sea-fishing vessel of a gross tonnage of more than 15 tons, whether or not the subject of a grant or loan of money from An Bord Iascaigh Mhara, or

( d ) the repair or maintenance for him of a fishing net specified in paragraph (1) for use exclusively in the course of a commercial sea-fishing business carried on by him,

and who fulfils to the satisfaction of the said Commissioners the conditions specified in paragraph (3) shall be entitled to be repaid the tax borne or paid.

• (3) The conditions to be fulfilled by a person specified in paragraph (2) are—

( a ) he shall claim a refund of tax by completing such claim form as may be provided for the purpose by the Revenue Commissioners and he shall certify the particulars shown on such claim form to be correct,

( b ) he shall, by production of sufficient documentary evidence, establish that the outlay in relation to which his claim for a refund of tax arises was incurred in the operation by him of a vessel specified in paragraph (2) for the purposes of a commercial sea-fishing business,

( c ) he shall, by production of an invoice provided in accordance with section 17 (12) (a) (ii) of the Act or by the production of a receipt for tax paid on goods imported, establish the amount of tax borne or paid in relation to the outlay referred to in paragraph (2),

( d ) he shall, by the production of a certificate from An Bord Iascaigh Mhara or such other documentary evidence as may be acceptable to the Revenue Commissioners, establish where appropriate that the outlay in relation to which his claim for a refund of tax arises relates to a commercial sea-fishing vessel in respect of which he qualified for financial assistance by grant or loan from An Bord Iascaigh Mhara,

( e ) he shall establish that he is not a person registered in the register maintained under section 9 of the Act nor a person required under the provisions of that section to furnish the particulars specified for registration.

SCHEDULE

Anchors, autopilots, bilge and deck pumps, buoys and floats, compasses, cranes, echo graphs, echo sounders, electrical generating sets, fish boxes, fish finders, fishing baskets, life boats and life rafts, marine lights, marine engines, net drums, net haulers, net sounders, radar apparatus, radio navigational aid apparatus, radio telephones, refrigeration plant, trawl doors, trawl gallows, winches.

30 Refund to foreign traders.

30. (1) A person who establishes to the satisfaction of the Revenue Commissioners that he carries on a business outside the State and that he supplies no goods or services in the State shall, subject to paragraph (2), be entitled, in accordance with section 13 (3) of the Act to be repaid tax borne by him on the purchase of goods or services or in respect of goods imported by him if he fulfils to the satisfaction of the said Commissioners the following conditions, that is to say:

( a ) he shall claim a refund by completing such claim form as may be provided for the purpose by the Revenue Commissioners and he shall certify the particulars shown on such claim form to be correct;

( b ) he shall, by the production of invoices or import documents, establish the amount of tax borne;

( c ) in the case of a person having an establishment in another Member State of the Community he shall produce a certificate from the relevant official department of that State that he is a person subject, under the laws of that State, to value-added tax referred to in Council Directive No. 77/388/EEC (^1), of 17 May, 1977; and

( d ) he shall establish that he is not entitled to repayment of the tax under any other provision of the Act or Regulations or of any other Act or instrument made under statute administered by the Revenue Commissioners.

• (2) No repayment of tax under this Regulation shall be made in respect of—

( a ) the provision of food or drink, or accommodation or other personal services,

( b ) entertainment expenses,

( c ) the acquisition (including hiring) of motor vehicles,

( d ) the purchase of petrol,

( e ) the acquisition of goods for supply within the State or for hiring out for utilisation within the State, or

( f ) goods or services acquired or goods imported in connection with an activity which, if it took place within the State, would be an exempted activity.

• (3) For the purposes of this Regulation the services specified in paragraph (iii) of the Second Schedule to the Act shall be deemed to be not supplied in the State.

31 Exemption of certain business gifts.

31. For the purposes of section 3 (1A) (a) of the Act a gift of goods made in the course or furtherance of business (otherwise than as one forming part of a series or succession of gifts made to the same person) the cost of which to the donor does not exceed £15 exclusive of tax shall not be deemed to have been effected for consideration.

32 Supplies of stamps, coupons, tokens and vouchers.

32. The amount on which tax is chargeable by virtue of section 2 (1) ( a ) of the Act in relation to supplies of stamps, coupons, tokens or vouchers specified in section 10 (7) (b) of the Act shall be nil where the supplies are made by a person in relation to the operation of a business consisting mainly of the supply of goods or services in exchange for the stamps, coupons, tokens or vouchers, and the goods or services are of a kind which the person to whom the stamps, coupons, tokens or vouchers are surrendered does not supply except in relation to the operation of such a scheme.

^(^1) OJ NO. L 145/1 of 13.6.77.

33 Supplies of goods or services in exchange for stamps, coupons, tokens or vouchers.

33. The amount on which tax is chargeable by virtue of section 2 (1) (a) of the Act in relation to supplies of goods or services to which section 10 (7) (c) of the Act relates shall be the cost, excluding tax, to the supplier of producing or acquiring the goods or providing the services, as the case may be, increased by such amount as is reasonable having regard to the open market value of similar goods or services.

34 Apportionment of consideration.

34. For the purposes of section 11 (3) of the Act—

( a ) the consideration in respect of the provision of board and lodging, otherwise than in the course of carrying on a hotel business, shall be apportioned as to the amount which relates to the supply of services under section 5 (2) (c) of the Act and the amount which relates to the letting of immovable goods specified in paragraph (iv) of the First Schedule to the Act;

( b ) where a service consisting of the transport of passengers and the provision of hotel accommodation is supplied for a single consideration, such consideration shall be apportioned as to the amounts which relate to such transport of passengers and such provision of accommodation, respectively.

35 Disclosure of information to the Revenue Commissioners.

35. Any person engaged in the supply of goods or services in the course or furtherance of business shall, when required to do so by notice in writing served on him by the Revenue Commissioners, disclose to the Revenue Commissioners such particulars of any goods or services supplied to him as may be required by such notice.

36 Death or incapacity of taxable person.

36. If a taxable person dies, becomes bankrupt, or, being a body corporate, goes into liquidation, anything which he would have been liable to do under the Act or these Regulations shall be done by his personal representative, assignee, trustee, committee or liquidator, as the case may be.

37 Service of notices.

37. Any notice, notification or requirement which is authorised or required to be given, served, made, sent or issued under the Act or under these Regulations may be sent by post.

38 Nomination of officers.

38. The Revenue Commissioners may nominate any of their officers to perform any acts and discharge any functions authorised by the Act to be performed or discharged by the Revenue Commissioners.

39 Revocation.

39. The Value-Added Tax Regulations, 1972 ( S.I. No. 177 of 1972 ), and the Value-Added Tax Regulations, 1973 ( S.I. No. 254 of 1973 ), are hereby revoked.

GIVEN this 27th. day of February, 1979.

M. K. O'CONNOR,

Revenue Commissioner.

The Minister for Finance hereby consents to the making of Regulations 26, 28 and 29 of the foregoing Regulations.

GIVEN under the Official Seal of the Minister for Finance this 27th. day of February, 1979.

SEOIRSE Ó COLLA,

Minister for Finance.

EXPLANATORY NOTE.

These Regulations which come into force on the 1st. of March, 1979, concern the operation of Value-Added Tax. They prescribe procedures in relation to the following matters:

( a ) election for taxability, the waiver of exemption and the treatment of two or more taxable persons as a single taxable person,

( b ) registration and cancellation of registration,

( c ) determination of tax due on basis of moneys received,

( d ) accounts to be kept, including the adjustments to be made in certain circumstances and the issue of invoices, credit notes and debit notes, and the time limits for issuing certain documents,

( e ) returns to be made, payment of tax and postponed payment, the acceptance of estimates, the apportionment of amounts and the estimation of tax due,

( f ) refunds and remissions of tax,

( g ) the valuation of interests in immovable goods,

( h ) the charge of tax in regard to dances,

( i ) relief for stock-in-trade held—

• (I) on 1 November, 1972,

• (II) at commencement of taxability,

( j ) determination in regard to tax,

( k ) supply of certain services,

( l ) treatment of certain gifts, trading stamps and goods exchanged therefor.