LegalizeFinance Act , 1992
141.—(1) (a) The Commissioners may make such regulations as they consider necessary or expedient for the purpose of managing the registration of vehicles and managing, securing and collecting vehicle registration tax.
(b) The Commissioners shall not make regulations for a purpose specified in subsection (3).
(2) In particular, but without prejudice to the generality of subsection (1), regulations under subsection (1) may—
(a) prescribe the method of establishment and maintenance of the register,
(b) prescribe the particulars to be declared to the Commissioners under section 131,
(c) prescribe the manner in which a declaration under section 131 shall be made,
(d) prescribe the form and contents of certificates,
(e) prescribe the manner of assigning identification marks under section 131 (5),
(f) prescribe the size, shape and character of the identification marks aforesaid and the manner in which they are to be rendered easily distinguishable, whether by night or by day,
(g) require that specified particulars shall be marked on a vehicle and shall be accessible and legible,
(h) prescribe the method of charging, securing and collecting vehicle registration tax,
(i) make provision in relation to the authorisation of persons under section 136,
(j) make provision in relation to the manufacture, storage, conditions of use and disposal of unregistered vehicles and of converted vehicles in respect of which any vehicle registration tax has not been paid,
(k) require an authorised person to keep in a specified manner, and to preserve for a specified period, specified records and accounts relating to the receipt, manufacture, delivery and sale of unregistered or converted vehicles and to allow an officer of the Commissioners, duly authorised by them in that behalf, on production of his authorisation if so requested by any person affected, to inspect and take copies of or extracts from such records and accounts and any other books or documents kept by him relating to any of the matters aforesaid,
(l) require an authorised person to make proper entry with the proper officer of the Commissioners of all premises intended to be used by him in the carrying on of his business and to provide for the method of entry with the said officer,
(m) prescribe the form and contents of declarations under section 133 and the times at which they shall be made, and
(n) prescribe the manner of accounting for vehicles under section 137.
(3) The Minister may make such regulations as he considers necessary or expedient for the purpose of giving full effect to sections 134 and 135.
(4) In particular, but without prejudice to the generality of subsection (3) regulations under subsection (3) may—
(a) prescribe the criteria for eligibility for the remission or repayment of vehicle registration tax,
(b) prescribe the amount of vehicle registration tax that may be remitted or repaid in respect of vehicles or specified vehicles or classes of vehicles,
(c) specify the time limits within which applications to the Commissioners for remission or repayment of vehicle registration tax under section 134 shall be made,
(d) prohibit the grant of such remission or repayment as aforesaid to a person in respect of vehicles in excess of a specified number,
(e) specify the periods during which a vehicle, in respect of which vehicle registration tax has been remitted or repaid, may not be disposed of, hired out or lent, and
(f) provide for such other matters as the Minister considers necessary or expedient for the purposes of giving full effect to this subsection.
(5) Regulations under this Chapter shall be laid before Dáil Éireann as soon as may be after they are made and, if a resolution annulling the regulations is passed by Dáil Éireann within the next 21 days on which Dáil Éireann has sat after the regulations have been laid before it, the regulations shall be annulled accordingly, but without prejudice to the validity of anything previously done thereunder.
142 Powers of officers.
142.—(1) An officer of the Commissioners, duly authorised by the Commissioners in that behalf, may, on production of his authorisation if so requested by a person affected, at all reasonable times, enter premises in which the manufacture, distribution, storage, repair, modification, importation, dealing, delivery or disposal of vehicles is reasonably believed by the officer to be carried on or in which books, accounts or other documents or records relating to such activities are reasonably believed by such officer to be stored or kept and may there—
(a) require any person to produce all books, accounts or other documents or records relating to such activities and, in the case of such information in a non-legible form (including such information in a computer), to produce it in a legible form or to reproduce it in a permanent legible form,
(b) make such search and investigation as the officer shall think proper,
(c) inspect and take copies of or extracts from any such books, accounts or other documents or records there found which are reasonably believed by the officer to relate to such activities as aforesaid, and
(d) remove and retain the said books, accounts or other documents or records for such period as may be reasonable for their further examination,
and such person shall provide to such officer all facilities and assistance necessary for the exercise by such officer of any power conferred on him by this subsection.
(2) (a) Any person in charge of a moving vehicle shall, at the request of an officer of the Commissioners in uniform, stop the vehicle.
(b) Any person in charge of a vehicle shall, at the request of an officer of the Commissioners, duly authorised by them in that behalf and on production of his authorisation if so requested by any person affected—
(i) allow the vehicle to be examined by the officer,
(ii) furnish, within such time and in such form and manner as may be specified by the officer, all such information in relation to the vehicle as may reasonably be required by the officer and is in the possession or procurement of the person, and
(iii) within such time and in such manner as may be specified by the officer, produce and permit his inspection of and the taking of copies of or extracts from all such books and documents relating to the vehicle as are reasonably required by the officer and are in the possession, custody or procurement of such person.
(3) Whenever an officer of the Commissioners reasonably suspects that—
(a) a vehicle has not been registered, or
(b) a vehicle has been converted and a declaration in relation to the conversion has not been made under section 131, or
(c) any vehicle registration tax in respect of a vehicle has not been paid,
the officer, if duly authorised by the Commissioners in that behalf and on production of his authorisation if so requested by any person affected, may detain the vehicle until such examination, enquiries or investigations as may be deemed necessary by the officer, or by another officer of the Commissioners, have been made for the purpose of determining to the satisfaction of either such officer whether or not the vehicle has been registered, the declaration aforesaid has been made or the vehicle registration tax has been paid, as may be appropriate.
(4) When a determination referred to in subsection (3) has been made in respect of a vehicle, or upon the expiry of a period of one month from the date on which the vehicle was detained under the said subsection, whichever is the earlier, the vehicle shall be seized as liable to forfeiture under the statutes which relate to duties of excise and the management thereof and any instrument relating to the duties of excise made under statute or released.
143 Transitional provisions.
143.—(1) A vehicle registered by a licensing authority for use in a public place before the 1st day of January, 1993, shall be deemed to be a registered vehicle.
(2) Any vehicle on which motor vehicle excise duty has been paid, secured, relieved or remitted under the Order of 1979 or the Order of 1984 before the 1st day of January, 1993, and which is required to be licensed under the Act of 1952 for use in a public place but which has not been so licensed before that date shall be entered in the register without payment of the duty imposed by section 132.
144 Application of enactments.
144.—The provisions of the statutes which relate to the duties of excise and the management thereof and of any instrument relating to duties of excise made under statute, and not otherwise applied by this Chapter, shall, with any necessary modifications, apply in relation to registration, vehicle registration tax and declarations under section 131 (3) as they apply to duties of excise.
Chapter V Miscellaneous
145 Interpretation (Chapter V).
145.—In this Chapter “the Order of 1975” means the Imposition of Duties (No. 221) (Excise Duties) Order, 1975 (S.I. No. 307 of 1975).
146 Tobacco products.
146.—(1) In this section and in the Fourth Schedule “cigarettes”, “cigars”, “sweetened pipe tobacco”, “hard pressed tobacco”, “other pipe tobacco”, “smoking tobacco”, “chewing tobacco” and “tobacco products” have the same meanings as they have in the Finance (Excise Duty on Tobacco Products) Act, 1977, as amended by the Imposition of Duties (No. 243) (Excise Duty on Tobacco Products) Order, 1979 (S.I. No. 296 of 1979), and the Finance Act, 1988.
(2) The duty of excise on tobacco products imposed by section 2 of the Finance (Excise Duty on Tobacco Products) Act, 1977, shall, in lieu of the several rates specified in Part II of the Third Schedule to the Finance Act, 1991, be charged, levied and paid, as on and from the 30th day of January, 1992, at the several rates specified in the Fourth Schedule.
147 Cider and perry.
147.—(1) In the Fifth Schedule—
“actual alcoholic strength by volume” means the number of volumes of pure alcohol contained at a temperature of 20C in 100 volumes of the product at that temperature;
“ vol” means alcoholic strength by volume.
(2) The duty of excise on cider and perry imposed by paragraph 8 (2) of the Order of 1975, shall be charged, levied and paid, as on and from the 30th day of January, 1992, at the several rates specified in the Fifth Schedule in lieu of the several rates specified in the Fourth Schedule to the Finance Act, 1989.
148 Televisions.
148.—The duty of excise on televisions imposed by paragraph 5 (1) of the Imposition of Duties (No. 236) (Excise Duties on Motor Vehicles, Televisions and Gramophone Records) Order, 1979 (S.I. No. 57 of 1979), shall not be charged or levied on or after the 30th day of January, 1992.
149 Video players.
149.—The duty of excise on video players imposed by paragraph 4 of the Imposition of Duties (No. 260) (Excise Duty on Video Players) Order, 1982 (S.I. No. 49 of 1982), shall not be charged or levied on or after the 30th day of January, 1992.
150 Hydrocarbons.
150.—(1) The duty of excise on mineral hydrocarbon light oil imposed by paragraph 11 (1) of the Order of 1975 shall, in lieu of the rate specified in section 40 (1) of the Finance Act, 1989, be charged, levied and paid, as on and from the 1st day of May, 1992, at the rate of £28.70 per hectolitre.
(2) For the purposes of the rebate of duty on mineral hydrocarbon light oil provided for in section 56 (3) of the Finance Act, 1988, section 89 of the Finance Act, 1990, shall apply as on and from the 1st day of May, 1992, as if the reference therein to section 40 (1) of the Finance Act, 1989, were instead a reference to subsection (1).
(3) With effect from the 1st day of July, 1992, section 42 (2) of the Finance Act, 1976, is hereby amended by the substitution of “£0.085” for “£0.08” (inserted by the Finance Act, 1983) and, accordingly, paragraph 5 (10) (which provides that the said £0.08 is to have effect as if there were substituted “£0.17”) of the Imposition of Duties (No. 285) (Excise Duties) Order, 1987 (S.I. No. 19 of 1987), shall cease to have effect from that date.
151 Motor vehicles.
151.—(1) In this section—
“the former category B motor vehicles” means the motor vehicles which, by virtue of subsection (2), cease to be category B motor vehicles for the purposes of the Order of 1979;
“the Order of 1979” means the Imposition of Duties (No. 236) (Excise Duties on Motor Vehicles, Televisions and Gramophone Records) Order, 1979 (S.I. No. 57 of 1979);
“the Order of 1984” means the Imposition of Duties (No. 272) (Excise Duties on Motor Vehicles) Order, 1984 (S.I. No. 353 of 1984).
(2) The Order of 1979 is hereby amended in paragraph 3 (a)—
(a) by the substitution of the following for the definition of “category B motor vehicles”:
“‘category B motor vehicles’ means motor vehicles (excluding category A motor vehicles, ambulances, hearses, omnibuses and special purpose vehicles) which are of not more than 3 tonnes unladen weight and which have a roofed area to the rear of the driver's seat, the floor of which is less than 2 metres in length when measured in such manner as may be approved by the Revenue Commissioners:
Provided that motor vehicles—
(a) on which, but for this proviso, the duty imposed by paragraph 4 (1) of this Order would fall to be charged after the passing of the Finance Act, 1992,
(b) which are of not more than 1.3 tonnes unladen weight, and
(c) of which the roofed area to the rear of the driver's seat has a load volume of more than 2 cubic metres when measured in such manner as may be approved by the Revenue Commissioners,
shall not be regarded as category B motor vehicles;”,
(b) by the substitution of “other motor vehicles” for “motor vehicles referred to in paragraph 4 (4) of this Order” in the definition of “manufacture”, and
(c) by the substitution of “a motor vehicle other than a category A motor vehicle” for “a category B motor vehicle” in the definition of “motor vehicle”.
(3) The duty of excise imposed by paragraph 4 (1) of the Order of 1979 shall be charged, levied and paid, as on and from the 30th day of January, 1992—
(a) at the rate of an amount equal to 20 per cent. of the chargeable value in so far as it is chargeable on certain category A motor vehicles (being category A motor vehicles which have engines of a cylinder capacity less than or equal to 2012 cubic centimetres) in lieu of the rate specified in section 76 (ii) of the Finance Act, 1986,
(b) at the rate of an amount equal to 12.5 per cent. of the chargeable value in so far as it is chargeable on category B motor vehicles in lieu of the rate specified in paragraph 5 of the Order of 1984, and
(c) at the rate of an amount equal to nil per cent. of the chargeable value in so far as it is chargeable on motor vehicles other than category A motor vehicles or category B motor vehicles in lieu of the rate specified in respect of the former category B motor vehicles in paragraph 5 of the Order of 1984.
152 Termination of excise duties on table waters and table waters manufacturer's licence.
152.—(1) The duty of excise on table waters imposed by sub-paragraph (2) (inserted by section 37 (1) of the Finance Act, 1981) of paragraph 9 of the Order of 1975 shall not be charged or levied on or after the 1st day of November, 1992.
(2) With effect as on and from the 1st day of November, 1992, section 9 of the Finance Act, 1916, shall, in so far as it relates to table waters, cease to have effect.
153 Termination of excise duty on match manufacturer's licence.
153.—With effect as on and from the 1st day of June, 1992, the provisions of section 3 (2) of the Finance (New Duties) Act, 1916, shall cease to have effect.
154 Increase of duties on certain intoxicating liquor licences.
154.—The duties of excise imposed—
(a) by section 43 of the Finance (1909-10) Act, 1910, on the licences for the manufacture or sale of intoxicating liquor specified in the First Schedule to that Act, other than a retailer on-licence to be taken out annually by retailers of spirits, and
(b) by section 10 (3) of the Finance Act, 1940, on a licence to be taken out annually by every person who makes cider or perry for sale,
shall, as respects any such licence granted on or after the 1st day of July, 1992, in respect of periods expiring on days subsequent to the 30th day of September, 1992, be charged, levied and paid on each such licence at the rate specified in column (3) of Part I of the Sixth Schedule at the reference number at which that licence is mentioned in column (2) of that Schedule in lieu of the rate specified in Part I of the Seventh Schedule to the Finance Act, 1980 (as respects manufacturers' licences to be taken out annually by a distiller of spirits or a brewer of beer for sale), and Part I of the Sixth Schedule to the Finance Act, 1989 (as respects any other such licence); and no reduction, remission, abatement or repayment shall be allowed or made in respect of any such licence but any duty paid in error on any such licence may be repaid.
155 Spirits retailers' on-licences.
155.—(1) In this section—
“annual turnover” means the amount on which value-added tax—
(a) is chargeable by virtue of section 10 of the Value-Added Tax Act, 1972, or
(b) would be chargeable if the exclusions contained in section 8 (3) of the Value-Added Tax Act, 1972, did not apply,
in respect of a continuous period of not less than 12 months ending on the same date each year but only where the period ends not earlier than the 31st day of October prior to the beginning of the year for which the licence has been applied, but does not include turnover arising from an excluded business activity during the same period;
“excluded business activity” means business activity which is conducted in a part of the licensed premises and which is not related to the sale of alcoholic beverages:
Provided that the provision of entertainment or the sale of snack foods, beverages or meals for consumption on the premises or tobacco products shall be regarded as so related except that, in the case of a licence granted in respect of a hotel currently registered in the register of hotels maintained and kept by Bord Fáilte Éireann under the Tourist Traffic Acts, 1939 to 1987, the provision of meals in a dining room separate from any area with a bar wholly or primarily designed for the sale of alcoholic beverages shall not be regarded as so related.
(2) (a) The duties of excise imposed by section 43 of the Finance (1909-10) Act, 1910, on spirits retailers' on-licences shall, as respects any such licence granted on or after the 1st day of October, 1992, be charged, levied and paid on each such licence at the rate specified in paragraph (b), in lieu of the appropriate rate specified in Part I of the Sixth Schedule to the Finance Act, 1989, and, subject to subsection (3), no reduction, remission, abatement or repayment shall be allowed or made in respect of any such licence but any duty paid in error on any such licence may be repaid.
(b) The rates of the duty imposed by paragraph (a) shall be as follows—
(i) where a licence is granted upon renewal under section 9 of the Intoxicating Liquor Act, 1988, a rate of duty of £200;
(ii) where a licence is granted under section 7 of the Excise Act, 1835, a rate of duty of £200;
(iii) where a licence is granted in any other case, the appropriate rate of duty mentioned in column (2) of the Table to this subsection in respect of the level of the annual turnover of the licensed premises which is mentioned opposite that rate in column (1) of that Table:
Provided that—
(I) where, in respect of premises which are currently or which were previously licensed, a licence is granted where annual turnover is not yet established under subsection (1), a rate of duty equal to the sum paid when the premises was last licensed, subject to a minimum rate of duty of £200;
(II) where a licence is granted, in respect of premises not previously licensed, a rate of duty of £200.
(c) Evidence of turnover of excluded business activity during the same period shall, subject to the satisfaction of the Revenue Commissioners, be provided by means of an annual audited account covering the same period as that used in respect of annual turnover.
TABLE
| Level of Annual Turnover | Rates of Duty |
|---|---|
| (1) | (2) |
| Under £150,000 | £200 |
| £150,000 but less than £300,000 | £400 |
| £300,000 but less than £500,000 | £900 |
| £500,000 but less than £750,000 | £1,400 |
| £750,000 but less than £1,000,000 | £2,000 |
| £1,000,000 or more | £3,000 |
(3) Where, following payment of the duty, there is a change in the annual turnover by virtue of any provision in the Value-Added Tax Act, 1972, and by virtue of that change it has been established that—
(a) the amount of excise duty paid on the grant of the licence is in excess of the amount properly payable, that excess amount shall be refunded by the Revenue Commissioners;
(b) the amount of excise duty paid on the grant of the licence is less than the amount properly payable, the amount of the shortfall shall be paid before the licence is renewable and the licence shall not be renewable unless so paid.
(4) Every person who fails to establish the level of annual turnover for the purpose of subsection (2) or neglects to pay the proper sum payable by him in respect of the duty imposed by this section shall be guilty of an offence under this section and shall be liable on summary conviction to an excise penalty of £1,000.
(5) Section 50 of the Finance (1909-10) Act, 1910, as amended by section 69 of the Finance Act, 1983, is hereby amended by the substitution in subsection (3) of “£1,000” for “£500”, and the said subsection (3), as so amended, is set out in the Table to this subsection.
TABLE
(3) If any person sells by retail any intoxicating liquor, for the retail sale of which he is required to take out a licence under this Act, without taking out such a licence, he shall be liable in respect of each offence to an excise penalty of £1,000.
(6) The enactments specified in Part II of the Third Schedule to this Act are hereby repealed to the extent specified in column (3) of that Schedule.
156 Amendment of section 49 (grant of licences and date of expiration of licences) of Finance (1909-10) Act, 1910.
156.—Section 49 of the Finance (1909-10) Act, 1910, is hereby amended—
(a) by the addition of the following proviso to subsection (1):
“Provided that, notwithstanding anything to the contrary in any other enactment, in particular, section 5 of the Licensing (Ireland) Act, 1833, section 7 of the Excise Act, 1835, the Licensing (Ireland) Act, 1902, sections 13 and 14 of the Intoxicating Liquor Act, 1960, section 4 of the Courts (No. 2) Act, 1986 and section 9 of the Intoxicating Liquor Act, 1988, any licence commencing on or after the 1st day of October, 1992, which is a spirits retailer's on-licence, a spirits retailer's off-licence or a wine retailer's on-licence as is specified in the First Schedule to this Act shall not be granted by the Commissioners unless a tax clearance certificate in relation to that licence has been issued in accordance with section 242 of the Finance Act, 1992.”,
(b) by the insertion after subsection (1) of the following subsection:
“(1A) (a) Where an application in accordance with section 242 of the Finance Act, 1992, for a tax clearance certificate in respect of a licence to which the proviso to subsection (1) of this section has been refused and an appeal against such refusal has been made and accepted in accordance with subsection (6) of the said section 242 and the licence could, but for the provisions relating to a tax clearance certificate, have been issued, then—
(i) in a case where a licence has been granted in respect of the previous licensing year, such licence may continue in force beyond its latest expiry date pending the final determination of the appeal, and
(ii) in a case where a licence has not been granted in respect of the previous licensing year, a licence may be issued temporarily and remain in force pending the final determination of the appeal:
Provided that the amount of the duty that would be payable on the granting of the licence is duly deposited with the proper officer of Customs and Excise.
(b) Every licence issued in accordance with paragraph (a) (ii) of this subsection shall, while it remains in force, be a licence within the meaning of this section.
(c) On the final determination of an appeal referred to in paragraph (a) of this subsection—
(i) in a case where the determination is to the effect that the application for a tax clearance certificate in relation to a licence is an acceptable application and where the tax clearance certificate has been issued, the duty deposited shall be set against the appropriate duty payable on the grant of the licence, and
(ii) in a case where the determination is to the effect that the refusal of the application for a tax clearance certificate in relation to a licence is a valid refusal, the licence continued in force or issued temporarily under this subsection shall expire not later than seven days after the determination of such appeal, and the amount of any duty deposited in excess of the proportion of that duty attributable to the period when the licence was temporarily in force shall be repaid.”.
157 Increase of duties on public dancing licence, occasional licence, special exemption order and authorisation to a club.
157.—(1) Section 78 (2) (as amended by section 44 (1) of the Finance Act, 1989) of the Finance Act, 1980, is hereby amended by the substitution for “£15” and “£100” of “£20” and “£125”, respectively, and the said subsection (2), as so amended, is set out in the Table to this subsection.
TABLE
| (2) There shall be charged, levied and paid on every public dancing licence granted under section 2 of the Public Dance Halls Act, 1935, a duty of excise of— | |
|---|---|
| in case the licence is for a defined period not exceeding one month | £20 |
| in any other case | £125 |
(2) Section 78 of the Finance Act, 1980, is hereby amended by the substitution in subsections (3), (4) and (5) for “£70” (inserted by section 44 (2) of the Finance Act, 1989) of “£90” and the said subsections (3), (4) and (5), as so amended, are set out in the Table to this subsection.
TABLE
(3) There shall be charged, levied and paid on every occasional licence granted under section 11 or 13 of the Intoxicating Liquor Act, 1962, a duty of excise of £90.
(4) There shall be charged, levied and paid on every special exemption order granted under section 5 of the Intoxicating Liquor Act, 1927, or section 13 of the Intoxicating Liquor Act, 1962, a duty of excise of £90.
(5) There shall be charged, levied and paid on every authorisation granted to a club under section 21 of the Intoxicating Liquor (General) Act, 1924, or section 14 of the Intoxicating Liquor Act, 1962, a duty of excise of £90.
(3) This section shall have effect in relation to every licence, order and authorisation to which this section relates and which is granted on or after the date of the passing of this Act in respect of dates subsequent to the 1st day of August, 1992.
158 Increase of duties on hydrocarbon vendors' licences.
158.—(1) The duty of excise imposed by paragraph 12 (12) of the Order of 1975 on a licence to be taken out annually by a person who sells or delivers hydrocarbon oil chargeable with the duty imposed by paragraph 12 (1) of the said Order shall be charged, levied and paid, as on and from the 1st day of July, 1992, at the rate of £30 in lieu of the rate specified in section 45 (1) of the Finance Act, 1989.
(2) The duty of excise imposed by section 42 (4) (a) of the Finance Act, 1976, on a licence to be taken out annually by a person who sells or delivers motor vehicle gas on any premises shall be charged, levied and paid as on and from the 1st day of July, 1992, at the rate of £30 in lieu of the rate specified in section 45 (2) of the Finance Act, 1989.
(3) The duty of excise imposed by section 45 (3) (b) of the Finance Act, 1989, on a licence to be taken out annually by a person who sells or delivers on any premises for use for combustion in the engine of a motor vehicle any hydrocarbon light oil shall be charged, levied and paid as on and from the 1st day of July, 1992, at the rate of £30 in lieu of the rate specified in the said section 45 (3) (b).
(4) As on and from the 1st day of July, 1992, the provisions of section 45 (4) of the Finance Act, 1989, shall apply and have effect as if the reference therein to subsection (1) and the references therein to subsection (3) were, respectively, references to the said subsection (1) as amended by subsection (1) and the said subsection (3) as amended by subsection (3) and as if the reference to £20 in the said section 45 (4) were a reference to £30.
159 Increase of duties on registration of firearms dealers.
159.—(1) The duty of excise on the registration of a person in a register of firearms dealers imposed by subsection (1) (as amended by section 46 (1) of the Finance Act, 1989) of section 41 of the Finance Act, 1925, shall be charged, levied and paid at the rate of £60 in lieu of the rate specified in the said subsection (1).
(2) The duty of excise on the registration of a person in a register of firearms dealers imposed by subsection (3) (inserted by section 52 (c) of the Finance Act, 1971) of section 41 of the Finance Act, 1925, shall be charged, levied and paid at the rate of £10 in lieu of the rate specified for the purposes of the said subsection (3) in section 46 (2) of the Finance Act, 1989.
160 Increase of duties on certain other licences, etc.
160.—(1) The duty of excise on a firearm certificate imposed by section 18 (2) of the Finance Act, 1964, shall, in the case of any such certificate coming into force, whether by way of grant or renewal, on or after the 1st day of August, 1992, be charged, levied and paid at the rates specified in Part II of the Sixth Schedule in lieu of the rates specified in Part II of the Sixth Schedule to the Finance Act, 1989.
(2) The duty of excise imposed by section 17 of the Finance Act, 1956, on gaming licences issued under section 19 of the Gaming and Lotteries Act, 1956, shall be charged, levied and paid on such licences issued on or after the 1st day of June, 1992, at the rates specified in Part III of the Sixth Schedule in lieu of the rates specified in Part III of the Sixth Schedule to the Finance Act, 1989.
(3) (a) Section 74 (1) of the Finance Act, 1980, shall, as respects the grant of gaming machine licences on or after the 1st day of June, 1992, be amended by the substitution for “£80”, “£160”, “£240” and “£320” (inserted by section 47 (3) (a) of the Finance Act, 1989) of “£100”, “£200”, “£300” and “£400”, respectively.
(b) Paragraph (aa) (inserted by section 74 (2) of the Finance Act, 1980) of subsection (7) of section 43 of the Finance Act, 1975, shall, as respects the grant of gaming machine licences on or after the 1st day of June, 1992, be amended by the substitution for “£50”, “£100”, “£150” and “£200” (inserted by section 47 (3) (b) of the Finance Act, 1989) of “£60”, “£120”, “£180” and “£240”, respectively.
(4) The duty of excise in respect of a licence, permit or certificate, as the case may be, mentioned in column (2) of Part IV of the Sixth Schedule at any reference number imposed by the enactment specified in column (3) of the said Part IV at that reference number shall be charged, levied and paid, as on and from the date specified in column (4) of the said Part IV at that reference number at the rate specified in column (5) of the said Part IV at that reference number in lieu of the rates specified in Part IV of the Sixth Schedule to the Finance Act, 1989.
161 Increase of duty on registration of clubs.
161.—The duty of excise on a certificate of registration of a club imposed by section 48 (2) of the Finance Act, 1989, shall, in the case of any such certificate coming into force, whether by way of grant or renewal, on or after the 1st day of September, 1992, be charged, levied and paid at the rate of £400 in lieu of the rate specified in the said section 48 (2).
162 Restriction of section 29 (provisions in relation to customs, customs duties and EEC levies) of Finance Act, 1978.
162.—(1) For the purposes of section 29 of the Finance Act, 1978, references to “levy” shall be construed so as not to include monetary compensatory amounts chargeable on goods exported from the State to any state which is not a member of the European Communities.
(2) In this section “monetary compensatory amounts” means the system of monetary compensatory amounts governed by Council Regulation (EEC) No. 1677/85 of 11 June 1985[^*], or by any subsequent Council Regulation to the like effect.
163 Amendment of Finance (Excise Duties) (Vehicles) Act, 1952.
163.—(1) In this section “the Act of 1952” means the Finance (Excise Duties) (Vehicles) Act, 1952.
(2) The Act of 1952 shall, as respects licences under section 1 of that Act taken out for periods beginning on or after the 1st day of April, 1992, be amended in Part I of the Schedule thereto (inserted by the Finance Act, 1991):
(a) by the substitution of the following paragraph for paragraph 1:
“1. Vehicles of the following descriptions not exceeding 500 kilograms in weight unladen:
| (a) bicycles or tricycles (other than tricycles neither constructed nor adapted for use nor used for the carriage of a passenger) | £20 |
|---|---|
| (b) vehicles with three or more wheels neither constructed nor adapted for use nor used for the carriage of a driver or passenger | £20.”, |
(b) by the substitution of “£50” for “£40” in subparagraphs (a), (c) and (d) of paragraph 2,
(c) by the substitution of “£400” for “£300” in subparagraph (b) of paragraph 2,
(d) by the substitution of the following subparagraph for subparagraph (a) of paragraph 3:
“(a) Vehicles constructed or adapted for the carriage of more than 8 persons which are owned by a youth or community organisation and which are used exclusively by the organisation solely for the purpose of conveying persons on journeys directly related to the activities of the organisation and which have seating capacity for—
| (i) more than 8 persons but not more than 20 persons | £150 |
|---|---|
| (ii) more than 20 persons but not more than 40 persons | £220 |
| (iii) more than 40 persons but not morethan 60 persons | £300 |
| (iv) more than 60 persons | £375.”, |
(e) by the substitution of the following subparagraph for sub-paragraph (b) of paragraph 3:
“(b) Vehicles (other than those referred to in subparagraph (c) of this paragraph) used as large public service vehicles within the meaning of the Road Traffic Act, 1961, and having seating capacity for—
| (i) more than 8 persons but not more than 20 persons | £150 |
|---|---|
| (ii) more than 20 persons but not more than 40 persons | £220 |
| (iii) more than 40 persons but not more than 60 persons | £300 |
| (iv) more than 60 persons | £375.”, |
(f) by the substitution of “£45” for “£35” in subparagraphs (a), (b) and (c) of paragraph 4,
(g) by the substitution of “£120” for “£90” in subparagraph (d) of paragraph 4,
(h) by the substitution of the following paragraph for paragraph 5:
“5. Vehicles (including tricycles weighing more than 500 kilograms unladen) constructed or adapted for use and used for the conveyance of goods or burden of any other description in the course of trade or business (including agriculture and the performance by a local or public authority of its functions) and vehicles constructed or adapted for use and used for the conveyance of a machine, workshop, contrivance or implement by or in which goods being conveyed by such vehicles are processed or manufactured while the vehicles are in motion:
| (a) being vehicles which are electrically propelled and which do not exceed 1,500 kilograms in weight unladen | £50 |
|---|---|
| (b) being vehicles which are not such electrically propelled vehicles as aforesaid and which have a weight unladen— | |
| (i) not exceeding 3,000 kilograms | £150 |
| (ii) exceeding 3,000 kilograms but not exceeding 4,000 kilograms | £190 |
| (iii) exceeding 4,000 kilograms but not exceeding 5,000 kilograms | £245 |
| (iv) exceeding 5,000 kilograms but not exceeding 6,000 kilograms | £340 |
| (v) exceeding 6,000 kilograms but not exceeding 7,000 kilograms | £460 |
| (vi) exceeding 7,000 kilograms but not exceeding 8,000 kilograms | £580 |
| (vii) exceeding 8,000 kilograms | £580 plus £135 for each 1,000 kilograms or part thereof in excess of 8,000 kilograms.”, |
(i) by the substitution of “£60” for “£50” in subparagraph (a), (b) and (c) of paragraph 6, and
(j) by the substitution of the following subparagraph for subparagraph (d) of paragraph 6:
“(d) other vehicles to which this paragraph applies—
| (i) with an engine capacity not exceeding 1,000 cubic centimetres | £92 |
|---|---|
| (ii) with an engine capacity exceeding 1,000 cubic centimetres but not exceeding 1,500 cubic centimetres | £12.50 per 100 cubic centimetres or part thereof |
| (iii) with an engine capacity exceeding 1,500 cubic centimetres but not exceeding 1,700 cubic centimetres | £14.50 per 100 cubic centimetres or part thereof |
| (iv) with an engine capacity exceeding 1,700 cubic centimetres but not exceeding 2,000 cubic centimetres | £16.00 per 100 cubic centimetres or part thereof |
| (v) with an engine capacity exceeding 2,000 cubic centimetres but not exceeding 2,500 cubic centimetres | £19.50 per 100 cubic centimetres or part thereof |
| (vi) with an engine capacity exceeding 2,500 cubic centimetres but not exceeding 3,000 cubic centimeters | £22.00 per 100 cubic centimetres or part thereof |
| (vii) with an engine capacity exceeding 3,000 cubic centimeters | £800 |
| (viii) electrically propelled | £92 |
Provided that where the rate of duty so specified in any case equals a number of whole pounds and a fraction of a pound the fraction of a pound shall be regarded as a whole pound”.
(3) The Act of 1952 shall, as respects licences under section 1 of that Act taken out for periods beginning on or after the 1st day of April, 1992, be amended by the substitution of “£90 or less” for “£70 or less” (inserted by the Finance Act, 1991) in subparagraph (b) of subsection (2) of section 1.
PART III Value-Added Tax
164 Interpretation (Part III).
164.—In this Part—
“the Principal Act” means the Value-Added Tax Act, 1972;
“the Act of 1973” means the Finance Act, 1973;
“the Act of 1976” means the Finance Act, 1976;
“the Act of 1978” means the Value-Added Tax (Amendment) Act, 1978;
“the Act of 1981” means the Finance Act, 1981;
“the Act of 1982” means the Finance Act, 1982;
“the Act of 1983” means the Finance Act, 1983;
“the Act of 1984” means the Finance Act, 1984;
“the Act of 1985” means the Finance Act, 1985;
“the Act of 1986” means the Finance Act, 1986;
“the Act of 1987” means the Finance Act, 1987;
“the Act of 1990” means the Finance Act, 1990;
“the Act of 1991” means the Finance Act, 1991.
165 Amendment of section 1 (interpretation) of Principal Act.
165.—Section 1 of the Principal Act is hereby amended—
(a) in subsection (1):
(i) by the insertion after the definition of “exempted activity” of the following definition:
“‘exportation of goods’ means the exportation of goods to a destination outside the Community and, where the context so admits, cognate words shall be construed accordingly;”,
(ii) by the deletion of the definition of “harbour authority”,
(iii) by the insertion after the definition of “immovable goods” of the following definition:
“‘importation of goods’ means the importation of goods from outside the Community into a Member State either—
(a) directly, or
(b) through one or more than one other Member State where value-added tax referred to in Council Directive No. 77/388/EEC of 17 May 1977 [^(a)] has not been chargeable on the goods in such other Member State or Member States in respect of the transaction concerned,
and, where the context so admits, cognate words shall be construed accordingly;”,
(iv) by the insertion after the definition of “inspector of taxes” of the following definition:
“‘intra-Community acquisition of goods’ has the meaning assigned to it by section 3A;”,
(v) by the insertion after the definition of “the Minister” of the following definition:
“‘monthly control statement’ has the meaning assigned to it by section 17;”,
(vi) by the insertion after the definition of “moveable goods” of the following definition:
“‘new means of transport’ means motorised land vehicles with an engine cylinder capacity exceeding 48 cubic centimetres or a power exceeding 7.2 kilowatts, vessels exceeding 7.5 metres in length and aircraft with a take-off weight exceeding 1,550 kilogrammes—
(a) which are intended for the transport of persons or goods, and
(b) (i) which were supplied three months or less after the date of first entry into service, or
(ii) which have travelled 3,000 kilometres or less in the case of land vehicles, sailed for 100 hours or less in the case of vessels or flown for 40 hours or less in the case of aircraft,
other than vessels and aircraft of the kind referred to in paragraph (v) of the Second Schedule;”,
(vii) by the insertion after the definition of “new means of transport” of the following definition:
“‘a person registered for value-added tax’ means, in relation to another Member State, a person currently issued with an identification number in that State for the purposes of accounting for value-added tax referred to in Council Directive No. 77/388/EEC of 17 May 1977 and, in relation to the State, means a registered person;”,
(viii) by the substitution in the definition of “taxable goods” of “supply, intra-Community acquisition or importation” for “supply or importation”,
(ix) by the substitution in the definition of “taxable services” of “activity;” for “activity.”, and
(x) by the insertion after the definition of “taxable services” of the following definition:
“‘vessel’, in relation to transport, means a waterborne craft of any type, whether self-propelled or not, and includes a hovercraft.”,
and
(b) by the insertion of the following subsection after subsection (2):
“(2A) In this Act, save where the context otherwise requires, a reference to the territory of a Member State has the same meaning as it has in Article 3 (inserted by Council Directive No. 91/680/EEC of 16 December 1991[^(b)]) of Council Directive No. 77/388/EEC of 17 May 1977, and references to Member States and cognate references shall be construed accordingly.”.
166 Amendment of section 2 (charge of value-added tax) of Principal Act.
166.—Section 2 of the Principal Act is hereby amended by the insertion of the following subsection after subsection (1):
“(1A) Without prejudice to subsection (1), with effect on and from the 1st day of January, 1993, value-added tax shall, subject to this Act and regulations, be charged, levied and paid—
(a) on the intra-Community acquisition of goods, other than new means of transport, effected within the State for consideration by a taxable person,
and
(b) on the intra-Community acquisition of new means of transport effected within the State for consideration.”.
167 Amendment of section 3 (supply of goods) of Principal Act.
167.—Section 3 of the Principal Act is hereby amended—
(a) in subsection (1):
(i) in paragraph (e) (inserted by the Act of 1978):
(I) by the substitution of “, imported or otherwise acquired” for “or imported”, and
(II) by the deletion of “and”,
(ii) in paragraph (f) (inserted by the Act of 1978):
(I) by the substitution of the following subparagraph for subparagraph (i):
“(i) upon their purchase, intra-Community acquisition or importation by the taxable person, or”,
(II) in subparagraph (ii) by the deletion of “, importation”, and
(III) by the insertion after “section 12,” of “and”,
and
(iii) by the insertion of the following paragraph after paragraph (f)—
“(g) the transfer by a person of goods from his business in the State to the territory of another Member State for the purposes of his business, other than for the purposes of any of the following:
(i) the transfer of the goods in question under the circumstances specified in paragraph (b) or (d) of subsection (6),
(ii) the transfer of the goods referred to in paragraphs (i), (v), (va) and (x) of the Second Schedule,
(iii) the transfer of goods for the purpose of having contract work carried out on them,
(iv) the temporary use of the goods in question in the supply of a service by him in that other Member State,
(v) the temporary use of the goods in question, for a period not exceeding 24 months, in that other Member State, where the importation into that other Member State of the same goods with a view to their temporary use would be eligible for full exemption from import duties,”,
(b) in subsection (1A) (inserted by the Act of 1978) by the substitution of “(e), (f) or (g)” for “(e) or (f)”, and
(c) by the substitution of the following subsection for subsection (6)—
“(6) The place where goods are supplied shall be deemed, for the purposes of this Act, to be—
(a) in the case of goods dispatched or transported and to which paragraph (d) does not apply, the place where the dispatch or transportation to the person to whom they are supplied begins,
(b) in the case of goods which are installed or assembled, with or without a trial run, by or on behalf of the supplier, the place where the goods are installed or assembled,
(c) in the case of goods not dispatched or transported, the place where the goods are located at the time of supply,
(d) notwithstanding paragraph (a) or (b), in the case of goods, other than new means of transport, dispatched or transported by or on behalf of the supplier—
(i) (I) from the territory of another Member State, or
(II) from outside the Community through the territory of another Member State into which the said goods have been imported,
to a person who is not a taxable person in the State, or
(ii) from a taxable person in the State to a person in another Member State who is not registered for value-added tax, the place where the goods are when the dispatch or transportation ends:
Provided that this paragraph shall not apply (unless the supplier, in accordance with regulations, elects that it shall apply) to the supply of goods, other than goods subject to a duty of excise, where the total consideration for such supplies does not exceed or is not likely to exceed—
(A) in the case of goods to which subparagraph (i) relates, £27,000 in a calendar year, and
(B) in the case of goods to which subparagraph (ii) relates, the amount specified in the Member State in question in accordance with Article 28b.B(2) (inserted by Council Directive No. 91/680/EEC of 16 December 1991) of Council Directive No. 77/388/EEC of 17 May 1977.”.
168 Intra-Community acquisition of goods.
168.—The Principal Act is hereby amended by the insertion of the following section after section 3:
“3A. (1) In this Act ‘intra-Community acquisition of goods’ means the acquisition of—
(a) movable goods, other than new means of transport, supplied by a person registered for value-added tax in a Member State to a person in another Member State (other than an individual who is not a taxable person or who is not entitled to elect to be a taxable person) and which have been dispatched or transported from the territory of a Member State to the territory of another Member State as a result of such supply, or
(b) new means of transport dispatched or transported from the territory of a Member State to the territory of another Member State.
(2) (a) The place where an intra-Community acquisition of goods occurs shall be deemed to be the place where the goods are when the dispatch or transportation ends.
(b) Without prejudice to paragraph (a), when the person acquiring the goods quotes his value-added tax registration number for the purpose of the acquisition, the place where an intra-Community acquisition of goods occurs shall be deemed to be within the territory of the Member State which issued that registration number.
(3) For the purposes of this section—
(a) a supply in the territory of another Member State shall be deemed to have arisen where, under similar circumstances, a supply would have arisen in the State under section 3, and
(b) a person shall be deemed to be a taxable person or a person who is entitled to elect to be a taxable person in another Member State where, under similar circumstances, the person would be a taxable person or entitled to elect to be a taxable person in the State in accordance with section 8.
(4) Where goods are dispatched or transported from outside the Community to a person in the State who is not registered for tax and who is not an individual, and value-added tax referred to in Council Directive No. 77/388/EEC of 17 May 1977 is chargeable on the importation of the said goods into another Member State then, for the purposes of subsection (1), the person shall be deemed to be registered for value-added tax in that other Member State and the goods shall be deemed to have been dispatched or transported from that other Member State.”.
169 Amendment of section 5 (supply of services) of Principal Act.
169.—Section 5 (inserted by the Act of 1978) of the Principal Act is hereby amended—
(a) in subsection (3A) (inserted by the Act of 1986) by the substitution of “specified in paragraphs (f) and (g) of subsection (6) or in the Fourth Schedule” for “specified in the Fourth Schedule”, and
(b) in subsection (6):
(i) by the substitution of the following paragraph for paragraph (b):
“(b) Transport services, with the exception of intra-Community transport of goods, shall be deemed, for the purposes of this Act, to be supplied where the transport takes place.”,
(ii) by the substitution of the following subparagraph for subparagraph (ii) of paragraph (c):
“(ii) ancillary transport activities such as loading, unloading and handling, with the exception of activities ancillary to the intra-Community transport of goods received by a person registered for value-added tax in any Member State,”, and
(iii) by the insertion of the following paragraphs after paragraph (e) (inserted by the Act of 1986):
“(f) The place of supply of the following services received by a person registered for value-added tax in a Member State shall be deemed, for the purposes of this Act, to be within the territory of the Member State that so registered the person for value-added tax, that is to say:
(i) the intra-Community transport of goods,
(ii) activities ancillary to the intra-Community transport of goods such as loading, unloading and handling,
(iii) services of an agent acting in the name and on behalf of another person in the arrangement of services other than those specified in paragraph (vii) of the Fourth Schedule.
(g) The place of supply of the following services supplied to persons other than those specified in paragraph (f) shall be deemed for the purposes of this Act to be—
(i) the place of departure in the case of—
(I) the intra-Community transport of goods,
(II) services of an agent acting in the name and on behalf of another person in the arrangement of intra-Community transport of goods, and
(ii) the place where they are physically performed in the case of services of an agent acting in the name and on behalf of another person in the arrangement of services other than those specified in subparagraph (i) (II) of this paragraph and paragraph (vii) of the Fourth Schedule.
(h) In this subsection—
‘intra-Community transport of goods’ means transport where the place of departure and the place of arrival are situated within the territories of two different Member States;
‘the place of departure’ means the place where the transport of goods actually starts, leaving aside distance actually travelled to the place where the goods are;
‘the place of arrival’ means the place where the transport of goods actually ends.”.
170 Amendment of section 8 (taxable persons) of Principal Act.
170.—(1) Section 8 of the Principal Act is hereby amended—
(a) in subsection (3) (inserted by the Act of 1978) by the substitution of the following paragraph for paragraph (a):
“(a) a farmer, for whose supply of agricultural services, other than insemination services, stock-minding or stock-rearing, the total consideration has not exceeded and is not likely to exceed £15,000 in any continuous period of 12 months,”,
and
(b) by the insertion of the following subsection after subsection (3B) (inserted by the Act of 1984):
“(3C) (a) The licensee of any premises (being premises in respect of which a licence for the sale of intoxicating liquor either on or off those premises was granted) shall be deemed to be the promoter of any dance held, during the subsistence of that licence, on those premises and shall be deemed to have received the total money, excluding tax, paid by those admitted to the dance together with any other consideration received or receivable in connection with the dance.
(b) For the purposes of this subsection ‘licensee’ means—
(i) where the licence is held by the nominee of a body corporate, the body corporate, and
(ii) in any other case, the holder of the licence.”.
(2) Section 8 of the Principal Act is hereby further amended—
(a) in subsection (1) (inserted by the Act of 1978) by the insertion after “subsections” of “(1A),”,
(b) by the insertion of the following subsection after subsection (1):
“(1A) Where a person engages in the intra-Community acquisition of goods he shall be a taxable person and shall be accountable for and liable to pay the tax chargeable.”,
(c) in subsection (2) (inserted by the Act of 1978) by the substitution of “subparagraph (ii), (iii) or (iv) of paragraph (e), or paragraph (f), of subsection (6) of section 5” for “section 5 (6) (e) (ii), (iii) or (iv)”,
(d) by the insertion of the following subsection after subsection (2A) (inserted by the Act of 1978):
“(2B) Notwithstanding the provisions of subsection (1A), an individual who does not engage in the supply of goods or services in the course or furtherance of business shall not be a taxable person in relation to the intra-Community acquisition of goods other than new means of transport:
Provided that an individual who is a taxable person by virtue of subsection (1A) and this subsection, in relation to the intra-Community acquisition of new means of transport, shall be deemed not to be a taxable person for the purposes of registration under section 9.”,
(e) by the substitution of the following subsection for subsection (3) (inserted by the Act of 1978):
“(3) Notwithstanding the provisions of subsections (1) and (1A), the following persons shall not, unless they otherwise elect and then only during the period for which such election has effect, be taxable persons—
(a) a farmer, for whose supply of agricultural services, other than insemination services, stock-minding or stock-rearing, the total consideration has not exceeded and is not likely to exceed £15,000 in any continuous period of twelve months,
(b) a person whose supplies of taxable goods or services consist exclusively of—
(i) supplies to taxable persons and persons to whom section 13 (3) applies of fish (not being at a stage of processing further than that of being gutted, salted and frozen) which he has caught in the course of a sea-fishing business, or
(ii) supplies of the kind specified in subparagraph (i) and of either or both of the following, that is to say:
(I) supplies of machinery, plant or equipment which have been used by him in the course of a sea-fishing business, and
(II) supplies of other goods and services the total consideration for which has not exceeded and is not likely to exceed £15,000 in any continuous period of 12 months,
(c) (i) subject to subparagraph (ii), a person for whose supply of taxable goods (other than supplies of the kind specified in section 3 (6) (d) (i)) and services the total consideration has not exceeded and is not likely to exceed £32,000 in any continuous period of 12 months,
(ii) subparagraph (i) shall apply if, but only if, not less than 90 per cent. of the total consideration referred to therein is derived from the supply of taxable goods (not being goods chargeable at any of the rates specified in paragraphs (a), (c), (d) and (e) of subsection (1) of section 11 which were produced or manufactured by him wholly or mainly from materials chargeable at the rate specified in paragraph (b) of that subsection),
(d) a person for whose intra-Community acquisitions of goods, other than new means of transport and other than goods subject to a duty of excise, the total consideration has not exceeded and is not likely to exceed £32,000 in any continuous period of 12 months,
(e) a person, other than a person to whom paragraph (a), (b) or (c) applies, for whose supply of taxable goods and services the total consideration has not exceeded and is not likely to exceed £15,000 in any continuous period of twelve months:
Provided that—
(i) where in the case of two or more persons one of whom exercises control over one or more of the other persons, supplies of goods of the same class or of services of the same nature are made by two or more of those persons, the total of the consideration relating to the said supplies shall, for the purposes of the application of paragraphs (c) and (e) in relation to each of the persons aforesaid who made the said supplies be treated as if all of the supplies in question had been made by each of the last-mentioned persons;
(ii) in the case of a person specified in paragraph (a), (b), (c) or (e), the total consideration for intra-Community acquisitions of goods, other than new means of transport and other than goods subject to a duty of excise, by him has not exceeded and is not likely to exceed £32,000 in any continuous period of 12 months.”,
and
(f) by the substitution of the following subsection for subsection (6):
“(6) A taxable person, other than a person to whom subsection (5) applies, may, in accordance with regulations, be treated, for the purposes of this Act, as a person who is not a taxable person if the Revenue Commissioners are satisfied that, in the absence of an election under subsection (3), he would not be a taxable person.”.
171 Amendment of section 9 (registration) of Principal Act.
171.—Section 9 of the Principal Act is hereby amended by the insertion of the following subsection after subsection (1) (inserted by the Act of 1978):
“(1A) The Revenue Commissioners shall assign to each person registered in accordance with subsection (1) a registration number.”.
172 Amendment of section 10 (amount on which tax is chargeable) of Principal Act.
172.—Section 10 (inserted by the Act of 1978) of the Principal Act is hereby amended—
(a) by the insertion of the following subsection after subsection (1):
“(1A) The amount on which tax is chargeable on the intra-Community acquisition of goods by virtue of section 2 (1A) shall, subject to this section, be the total consideration, including all taxes, commissions, costs and charges whatsoever, but not including value-added tax chargeable, in respect of that acquisition.”,
(b) in subsection (2) by the substitution of “subsections (1) or (1A)” for “subsection (1)”,
(c) in the proviso to subsection (2) by the insertion after “Provided that” of “, as respects subsection (1),”,
(d) by the substitution of the following paragraph for paragraph (a) of subsection (3):
“(a) If for any non-business reason the actual consideration in relation to—
(i) the supply of any goods or services, or
(ii) the intra-Community acquisition of goods,
is less than the open market price or there is no consideration, the amount on which tax is chargeable shall be the open market price.”,
(e) in subsection (4) by the substitution of “the person supplying or acquiring the goods” for “the person supplying the goods”,
(f) by the insertion of the following subsection after subsection (4A) (inserted by the Act of 1982):
“(4B) The amount on which tax is chargeable in relation to the supply of goods referred to in section 3 (1) (g) shall be the open market price.”,
(g) by the insertion of the following subsection after subsection (5):
“(5A) Where,
(a) an intra-Community acquisition is deemed to have taken place in the territory of another Member State in accordance with section 3A (2) (a),
(b) the intra-Community acquisition has been subject to value-added tax, referred to in Council Directive No. 77/388/EEC of 17 May 1977, in that other Member State, and
(c) the intra-Community acquisition is also deemed to have taken place in the State, in accordance with section 3A (2) (b),
then the consideration for the intra-Community acquisition to which paragraph (c) relates shall be reduced to nil.”,
and
(h) by the insertion in the definition of “the open market price” in subsection (10) after “supply of any goods or services” of “or the intra-Community acquisition of goods”.
173 Amendment of section 11 (rates of tax) of Principal Act.
173.—(1) Section 11 of the Principal Act is hereby amended in subsection (1) (inserted by the Act of 1985)—
(a) by the substitution of the following paragraph for paragraph (c) (as amended by the Act of 1991):
“(c) (i) 12.5 per cent. of the amount on which tax is chargeable in relation to the supply of goods or services of a kind specified in subparagraphs (a), (aa), (b) and (c) of paragraph (i), paragraphs (xia) to (xif) and paragraphs (xiiif), (xiiih), (xiiij) and (xiv) of the Sixth Schedule,
(ii) 16 per cent. of the amount on which tax is chargeable in relation to the supply of goods or services of a kind specified in the Sixth Schedule other than those to which subparagraph (i) of this paragraph relates, and”,
and
(b) by the substitution, in paragraph (d), of “2.7 per cent.” for “2.3 per cent.” (inserted by the Act of 1990).
(2) Section 11 of the Principal Act is hereby further amended—
(a) by the substitution of the following subsection for subsection (1) (inserted by the Act of 1985):
“(1) Tax shall be charged, in relation to the supply of taxable goods or services and the importation of goods, at whichever of the following rates is appropriate in any particular case—
(a) 21 per cent. of the amount on which tax is chargeable other than in relation to goods or services on which tax is chargeable at any of the rates specified in paragraphs (b), (c), (d), (e) and (f),
(b) zero per cent. of the amount on which tax is chargeable in relation to goods in the circumstances specified in paragraph (i) of the Second Schedule or of goods or services of a kind specified in paragraphs (iii) to (xx) of that Schedule,
(c) 10 per cent. of the amount on which tax is chargeable in relation to goods or services of a kind specified in the Third Schedule,
(d) 12.5 per cent. of the amount on which tax is chargeable in relation to goods or services of a kind specified in the Sixth Schedule,
(e) 16 per cent. of the amount on which tax is chargeable in relation to goods or services of a kind specified in the Seventh Schedule, and
(f) 2.7 per cent. of the amount on which tax is chargeable in relation to the supply of livestock and live greyhounds and to the hire of horses.”,
(b) by the deletion of subsection (7) (inserted by the Act of 1976), and
(c) in subsection (8), by the substitution in paragraph (a) (inserted by the Act of 1973) of “Second, Third, Sixth or Seventh Schedule” for “Second, Third or Sixth Schedule”.
(3) Section 11 of the Principal Act is hereby further amended—
(a) in subsection (1) (inserted by subsection (2) of this section) by the insertion after “taxable goods or services” of “, the intra-Community acquisition of goods”,
(b) by the substitution in subsection (1A) (a) (inserted by the Act of 1973) of “subsection (1) (a) or (1A) of section 2” for “section 2 (1) (a)”, and of “subsection (1), (1A) or (2)” for “subsection (1) or (2)”,
(c) in subsection (1B) (inserted by the Act of 1973):
(i) by the substitution in paragraph (a) of the following subparagraph for subparagraph (ii):
“(ii) the rate at which tax is chargeable in relation to the supply or intra-Community acquisition by the person of goods of any kind, the supply or intra-Community acquisition of goods in any particular circumstances or the supply by the person of services of any kind.”,
(ii) by the substitution in paragraph (b) of the following subparagraph for subparagraph (ii):
“(ii) the rate at which tax is chargeable in relation to the supply or intra-Community acquisition of goods of any kind, the supply or intra-Community acquisition of goods in any particular circumstances or the supply of services of any kind.”, and
(iii) by the substitution in paragraph (g) of “supplies goods or makes an intra-Community acquisition of goods, or supplies services,” for “supplies goods or services”,
and
(d) in subsection (3) (inserted by the Act of 1978):
(i) by the insertion after “section 10 (8)” of “in relation to supplies of goods and services”,
(ii) by the insertion after “supplies”, in each place where it occurs, of “or intra-Community acquisitions”,
(iii) by the insertion in paragraph (c) after “supply of taxable goods or services” of “, or intra-Community acquisition of goods,” and
(iv) by the insertion in paragraph (d) after “supply of any taxable goods or services” of “, or any intra-Community acquisition of goods,”.
174 Amendment of section 12 (deductions for tax borne or paid) of Principal Act.
174.—Section 12 of the Principal Act is hereby amended—
(a) in subsection (1) (inserted by the Act of 1987) by the insertion of the following subparagraphs after subparagraph (ii) of paragraph (a):
“(iia) subject to such conditions (if any) as may be specified in regulations, the tax chargeable during the period, being tax for which he is liable in respect of intra-Community acquisitions of goods,
(iib) subject to and in accordance with regulations, in respect of goods supplied under section 3 (1) (g) an amount equal to any residual tax included in the consideration for the supply,”,
and
(b) in subsection (3) (inserted by the Act of 1978):
(i) by the substitution in subparagraph (iii) of paragraph (a) for “acquisition (including hiring)” of “purchase, hiring, intra-Community acquisition, or importation”, and
(ii) by the insertion in subparagraph (iv) of paragraph (a) after “purchase” of “intra-Community acquisition or importation”.
175 Amendment of section 12A (special provisions for tax invoiced by flat-rate farmers) of Principal Act.
175.—(1) Section 12A (inserted by the Act of 1978) of the Principal Act is hereby amended in subsection (1) by the substitution of “2.7 per cent.” for “2.3 per cent.” (inserted by the Act of 1990).
(2) Section 12A of the Principal Act is hereby further amended in subsection (1) by the deletion of “, and the person shall, if he is a taxable person, be entitled to treat the flat-rate addition as tax deductible under section 12 subject, however, to any restrictions imposed by or under subsection (3) or (4) of that section”.
176 Amendment of section 13 (remission of tax on goods exported, etc.) of Principal Act.
176.—Section 13 (inserted by the Act of 1978) of the Principal Act is hereby amended—
(a) in paragraph (c) of subsection (3) by the insertion of “(including any flat-rate addition)” after “means tax chargeable”,
(b) by the insertion of the following subsection after subsection (3):
“(3A) (a) The Revenue Commissioners shall, in accordance with regulations, repay to a person to whom this subsection applies the residual tax included in the consideration for supply of a new means of transport, where such new means of transport is subsequently dispatched or transported to another Member State.
(b) This subsection applies to a person not entitled to a deduction under section 12 of the tax borne or paid by him on the purchase, intra-Community acquisition or importation of the goods in question.”.
177 Amendment of section 14 (determination of tax due by reference to cash receipts) of Principal Act.
177.—(1) Section 14 of the Principal Act is hereby amended—
(a) in subsection (1)—
(i) by the substitution of “taxable supplies” for “the supply of taxable goods or services”, and
(ii) by the deletion of paragraph (b),
(b) by the insertion of the following subsection after subsection (1):
“(1A) Where an authorisation to which subsection (1) relates has not been cancelled under subsection (2), then—
(a) the rate of tax due by the person concerned in respect of a supply shall be the rate of tax chargeable at the time the goods or services are supplied,
(b) if tax on a supply has already been due and payable under any other provisions of this Act prior to the issue of such authorisation, tax shall not be due again in respect of any such supply as a result of the application of subsection (1), and
(c) if no tax is due or payable on a supply made prior to the issue of such authorisation, tax shall not be due in respect of any such supply as a result of the application of subsection (1).”,
(c) in subsection (2) by the deletion of “or (b)”, and of “and (b)”,
and
(d) by the insertion of the following subsection after subsection (2):
“(3) This section shall not apply to tax provided for by subsection (1) (b) of section 2.”.
(2) Section 14 of the Principal Act is hereby further amended in subsection (3) (inserted by subsection (1) of this section) by the insertion after “subsection (1) (b)” of “or (1A)”.
178 Amendment of section 15 (charge of tax on imported goods) of Principal Act.
178.—Section 15 (inserted by the Act of 1978) of the Principal Act is hereby amended—
(a) by the substitution of the following subsection for subsection (1) (inserted by the Act of 1985):
“(1) Tax shall be charged on the importation of goods at whichever of the rates specified in section 11 (1) is the appropriate rate in respect of such goods.”,
(b) by the deletion of subsection (2),
and
(c) by the insertion of the following subsection after subsection (5):
“(5A) The Revenue Commissioners shall, in accordance with regulations, repay the tax chargeable on the importation of goods where the goods have been dispatched or transported:
(a) to another Member State from outside the Community, and
(b) to a person, other than an individual, who is not registered for value-added tax in that other Member State:
Provided that this subsection shall only apply where it is shown to the satisfaction of the Revenue Commissioners that the goods in question have been subject to value-added tax referred to in Council Directive No. 77/388/EEC of 17 May 1977 in that other Member State.”.
179 Amendment of section 16 (duty to keep records) of Principal Act.
179.—Section 16 of the Principal Act is hereby amended—
(a) in subsection (2) by the deletion of “and, in respect of goods imported by him, copies, stamped on behalf of the Revenue Commissioners, of the relevant customs entries”, and
(b) in subsection (3)—
(i) by the deletion of “, stamped on behalf of the Revenue Commissioners,”,
(ii) by the insertion, after “the supply of goods or services,” of “the intra-Community acquisition of goods,”,
(iii) by the insertion after “invoices,” where it first occurs of “monthly control statements,”,
(iv) by the substitution of “records, invoices, monthly control statements” for “records or invoices”, and
(v) by the insertion after “invoice,” of “monthly control statement,”.
180 Amendment of section 17 (invoices) of Principal Act.
180.—Section 17 of the Principal Act is hereby amended—
(a) in subsection (1):
(i) by the insertion after “another taxable person” of “or goods to a person, other than an individual, in another Member State of the Community”,
(ii) by the deletion of “, including the rate of zero per cent.,”, and
(iii) by the substitution of “person” for “other taxable person”,
(b) in subsection (1A) (inserted by the Act of 1986) by the substitution of the following paragraphs for paragraphs (b) and (c):
“(b) An invoice or other document required to be issued under this section shall not be deemed by paragraph (a) to be issued unless the person, who is required to issue such invoice or other document, as the case maybe, has been authorised by the Revenue Commissioners to issue such invoice or other document to a recipient who has been authorised by the Revenue Commissioners in accordance with paragraph (c), and he complies with such conditions as may be specified by regulations.
(c) A person who receives the transmissions referred to in paragraphs (a) and (b) shall not be deemed to be issued with an invoice or other document, as the case may be, required to be issued under this section unless he has been authorised in that respect by the Revenue Commissioners and he complies with such conditions as may be specified by regulations.
(d) The Revenue Commissioners may, in accordance with regulations, cancel an authorisation under paragraph (b) or (c).”,
(c) by the insertion of the following subsection after subsection (1A) (inserted by the Act of 1986):
“(1B) A taxable person who supplies goods to another taxable person in such circumstances that tax is chargeable at any of the rates specified in section 11 (1) shall issue to that other taxable person a single document (in this Act referred to as a monthly control statement) in respect of all such supplies to that other taxable person during each calendar month, and every such statement shall be in such form, contain such particulars, and be issued within such time as may be specified by regulations:
Provided that this provision shall not apply to taxable persons whose taxable turnover in respect of supplies of goods to other taxable persons has not exceeded £2,000,000 in the previous period of 12 months.”,
(d) in subsection (2) (inserted by the Act of 1978) by the substitution of “purchaser” for “taxable person”, in each place where it occurs,
(e) in subsection (3)—
(i) by the substitution of “to another person” for “to a taxable person”,
(ii) in paragraph (a) by the substitution of “to that other person” for “to the taxable person”, and
(iii) in paragraph (b):
(I) by the substitution of “to that other person” for “to the taxable person”, where it first occurs, and
(II) by the substitution of “and, if that other person is a taxable person, the amount” for “and the amount”,
(f) in paragraph (b) of subsection (4) (inserted by the Act of 1978):
(i) by the deletion of “, if the person to whom the supply was made is a taxable person,” and
(ii) by the substitution of “and the amount which the person may deduct under section 12 or is entitled to be repaid under section 13 shall,” for “and the amount which the taxable person may deduct under section 12 shall,”,
(g) in subsection (8) by the insertion after “supply of goods or services” of “, other than supplies of the kind specified in subparagraph (b) or (c) of paragraph (i) of the Second Schedule,”, and
(h) in subsection (12):
(i) by the insertion of the following paragraph after paragraph (a):
“(ai) A flat-rate farmer shall, if requested in writing by another person and if the request states that the other person is entitled to repayment of the flat-rate addition under section 13, give to that other person in writing the particulars specified in regulations for the purpose of subsection (2) in respect of the goods or services supplied by the flat-rate farmer to that other person that are specified in the request.”,
and
(ii) by the insertion in paragraph (b) after “paragraph (a)” of “or (ai)”.
181 Amendment of section 18 (inspection and removal of records) of Principal Act.
181.—Section 18 of the Principal Act is hereby amended—
(a) in paragraph (a) of subsection (1)—
(i) by the insertion of the following subparagraph (iia) after subparagraph (ii):
“(iia) may, if he has reason to believe that a person is carrying or has in his possession any records which may be required as evidence in criminal proceedings in accordance with section 94 (as amended by section 243 of the Finance Act, 1992) of the Finance Act, 1983, in relation to the tax, request the person to produce any such records, and if that person should fail to do so, the authorised officer or a member of the Garda Síochána may search that person:
Provided that—
(A) the officer or the member of the Garda Síochána conducting the search shall ensure, as far as practicable, that the person understands the reason for the search,
(B) the search is conducted with due regard to the privacy of that person,
(C) the person being searched shall not be searched by an officer or member of the Garda Síochána of the opposite sex, and
(D) the person being searched shall not be requested to remove any clothing other than headgear or a coat, jacket, glove or a similar article of clothing.”,
(ii) by the deletion in paragraph (iii) of “for the recovery of a penalty”,
(iii) by the insertion in paragraph (iv) after “supplies” of “, intra-Community acquisitions”,
(iv) by the insertion in paragraph (v) after “all reasonable assistance” of “, including providing information and explanations and furnishing documents in connection with the business, as required by the authorised officer”,
and
(b) by the insertion of the following subsections after subsection (1):
“(1A) A taxable person shall, on request from an authorised officer, furnish to that officer, in respect of a specified period, the following information:
(a) the name and address of each of his customers and the total consideration payable in respect of supplies of goods and services made by him to each customer and the tax thereon, and
(b) the name, address and registration number of each of his suppliers and the total consideration payable in respect of goods and services supplied to him from each supplier and the tax thereon.
(1B) In this section ‘records’ means any document, or any other written or printed material in any form, including any information stored, maintained or preserved by means of any mechanical or electronic device, whether or not stored, maintained or preserved in a legible form, which a person is required to keep, retain, issue or produce for inspection or which may be inspected under any provision relating to tax.”.
182 Amendment of section 19 (tax due and payable) of Principal Act.
182.—Section 19 of the Principal Act is hereby amended—
(a) by the insertion after subsection (1) of the following subsection:
“(1A) Tax chargeable under section 2 (1A) shall be due—
(a) on the fifteenth day of the month following that during which the intra-Community acquisition occurs;
(b) in case an invoice is issued before the date specified in paragraph (a) by the supplier in another Member State to the person acquiring the goods, when that invoice is issued.”,
(b) in subsection (2) by the insertion after “section 2 (1) (a)” of “, other than tax chargeable in respect of supplies of the kind specified in subparagraph (b) or (c) of paragraph (i) of the Second Schedule,”, and
(c) by the insertion after subsection (3) (inserted by the Act of 1983) of the following subsection:
“(4) Notwithstanding subsection (3), where—
(a) a taxable person makes an intra-Community acquisition of a motor vehicle in respect of which he is not entitled to a deduction of tax under section 12, or
(b) an individual who is a taxable person in accordance with subsections (1A) and (2B) of section 8 makes an intra-Community acquisition of a new means of transport,
the tax shall be payable, at a time and in a manner to be determined by regulations.”.
183 Statement of intra-Community supplies.
183.—The Principal Act is hereby amended by the insertion of the following section after section 19:
“19A.(1) Subject to subsections (2) and (3), a taxable person shall by the last day of the month immediately following the end of each calendar quarter, furnish to the Revenue Commissioners a statement of his intra-Community supplies in that quarter prepared in accordance with, and containing such other particulars as may be specified in, regulations.
(2) The Revenue Commissioners shall, on request, authorise a taxable person to furnish by the last day of each month a statement of his intra-Community supplies in the previous month prepared in accordance with, and containing such other particulars as may be specified in, regulations.
(3) The Revenue Commissioners may, on request, authorise a taxable person, whose supplies do not exceed or are not likely to exceed, in a calendar year, an amount or amounts specified in regulations, to furnish by the last day of January following that calendar year a statement of such intra-Community supplies prepared in accordance with and containing such other particulars as may be specified in regulations.
(4) Notwithstanding the provisions of subsections (1), (2) and (3), a taxable person who made no intra-Community supplies in the relevant period, but who was liable to furnish a statement in respect of a previous period, shall, unless authorised by the Revenue Commissioners, furnish to them within the relevant time limit a statement indicating that he made no such supplies in that period.
(5) The Revenue Commissioners may, in accordance with regulations, cancel an authorisation under subsection (2) or (3).
(6) In this section ‘intra-Community supplies’ means:
(a) supplies of goods to a person registered for value-added tax in another Member State, and
(b) transfers of the kind referred to in section 3 (1) (g) (iii).”.
184 Amendment of section 20 (refund of tax) of Principal Act.
184.—(1) Section 20 of the Principal Act is hereby amended—
(a) in subsection (1) (inserted by the Act of 1981) by the substitution of “Subject to subsections (1A) and (1B)” for “Subject to subsection (1A)”,
(b) by the insertion after subsection (1A) (inserted by the Act of 1991) of the following subsection:
“(1B) The Revenue Commissioners may, where it appears requisite to them to do so for the protection of the revenue, require as a condition for making a refund in accordance with subsection (1) the giving of security of such amount and in such manner and form as they may determine:
Provided that the amount of such security shall not, in any particular case, exceed the amount to be refunded.”,
(c) in subsection (3) by the substitution of the following paragraph for paragraph (a):
“(a) The Minister may by order provide that a person who fulfils to the satisfaction of the Revenue Commissioners such conditions as may be specified in the order shall be entitled to be repaid so much, as is specified in the order, of any tax borne or paid by him as does not qualify for deduction under section 12.”,
and
(d) by the insertion of the following subsection after subsection (4):
“(5) (a) If a person pays an amount of tax which was not properly due by him, he may claim a refund of the amount and the Revenue Commissioners shall, subject to the provisions of this section, refund to him that amount.
(b) It shall be a defence in relation to a claim under this subsection or under any other provision of this Act or regulations for a refund that payment of the refund would unjustly enrich the claimant.”.
(2) Every order made under section 20 (3) (a) of the Principal Act which is a subsisting order immediately before the commencement of this section shall, upon such commencement, continue in force as if made under the said section 20 (3) (a) as amended by this section.
185 Amendment of section 23 (determination of tax due) of Principal Act.
185.—Section 23 of the Principal Act is hereby amended—
(a) in subsection (1):
(i) by the substitution of “assessment” for “estimate”, and
(ii) by the substitution of “assessed” for “estimated”,
and
(b) by the insertion of the following subsection after subsection (2):
“(3) Where a person appeals an assessment under subsection (1), within the time limits provided for in subsection (2), he shall pay to the Revenue Commissioners the amount which he believes to be due, and if—
(a) the amount paid is greater than 80 per cent. of the amount of the tax found to be due on the determination of the appeal, and
(b) the balance of the amount found to be due on the determination of the appeal is paid within one month of the date of such determination,
interest in accordance with section 21 shall not be chargeable from the date of raising of the assessment.”.
186 Security to be given by certain taxable persons.
186.—The Principal Act is hereby amended by the insertion of the following section after section 23:
“23A. (1) The Revenue Commissioners may, where it appears requisite to them to do so for the protection of the revenue, require a taxable person, as a condition of his supplying goods or services under a taxable supply, to give security, or further security, of such amount and in such manner and form as they may determine, for the payment of any tax which is, or may become, due from him from the date of service on him of a notice in writing to that effect.
(2) Where notice is served on a person in accordance with subsection (1) the person may, on giving notice to the Revenue Commissioners within the period of twenty-one days from the date of the service of the notice, appeal the requirement of giving any security under subsection (1) to the Appeal Commissioners.”.
187 Amendment of section 25 (appeals) of Principal Act.
187.—Section 25 of the Principal Act is hereby amended—
(a) in subsection (1) by the insertion after paragraph (aa) (inserted by the Act of 1991) of the following paragraph:
“(ab) the deeming, in accordance with section 37, of a person to have made supplies in the course or furtherance of business,”,
and
(b) in subsection (2) by the substitution of “section 11 (1B), 23 or 23A” for “section 11 (1B) or 23”.
188 Amendment of section 26 (penalties generally) of Principal Act.
188.—Section 26 of the Principal Act is hereby amended—
(a) in subsection (1) (inserted by the Act of 1982):
(i) by the substitution of “, 19 or 19A” for “or 19”, and
(ii) by the substitution of “£1,200” for “£800”,
(b) in subsection (2) by the substitution of “£750” for “£500”,
(c) in subsection (2A) (inserted by the Act of 1982) by the substitution of “£750” for “£500”,
(d) in subsection (3) by the substitution of “£750” for “£500”,
(e) in subsection (3A) (inserted by the Act of 1973) by the substitution of “£1,000” for “£800”, and
(f) by the insertion of the following subsection after subsection (3A):
“(3B) A person who supplies taxable goods or services in contravention of the requirement of security specified in section 23A shall be liable to a penalty of £1,200 in respect of each such supply.”.
189 Amendment of section 27 (fraudulent returns etc.) of Principal Act.
189.—Section 27 of the Principal Act is hereby amended—
(a) in subsection (1):
(i) by the insertion after “invoice,” of “registration number, monthly control statement, claim,”, and
(ii) by the substitution of the following paragraph for paragraph (b):
“(b) the amount, or in the case of fraud, twice the amount of the difference between—
(i) the amount of tax properly payable by, or refundable to, such person if the said return, invoice, registration number, monthly control statement, claim, credit note, debit note, receipt, account, voucher, bank statement, estimate, statement, information, book, document, record or declaration had been correct, and
(ii) the amount of tax (if any) paid, or claimed by way of refund.”,
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