S.I. No. 98/1996 - Value-Added Tax (Refund of Tax) (No. 28) Order, 1996

S.I. No. 98 of 1996.

VALUE-ADDED TAX (REFUND OF TAX) (NO. 28) ORDER, 1996.

I, RUAIRÍ QUINN, Minister for Finance, in exercise of the powers conferred on me by section 20 (3) (amended by section 184 (1) (c) of the Finance Act, 1992 (No. 9 of 1992)) of the Value-Added Tax Act, 1972 (No. 22 of 1972), hereby order as follows:

1.

• (2) This Order shall be deemed to have come into operation on the 23rd day of January, 1996.

2.

"the Act" means the Value-Added Tax Act, 1972 (No. 22 of 1972);

"qualifying person" means a person who—

( a ) is engaged in the business of carriage for reward of tourists by road under contracts for group transport, and

( b ) has complied with all the obligations imposed on the person by the Act, the Income Tax Acts, the Corporation Tax Acts or the Capital Gains Tax Acts, and any instruments made thereunder, in relation to—

• (i) the payment or remittance of the taxes, interest and penalties required to be paid or remitted thereunder, and

• (ii) the delivery of returns;

"qualifying vehicle" means—

( a ) a single-deck touring coach having dimensions as designated by the manufacturer of not less than 3,000 millimetres in height, not less than 8,000 millimetres in length, not less than 1,000 millimetres in floor height and with an underfloor luggage capacity of not less than 3 cubic metres, or

( b ) a double-deck touring coach having dimensions as designated by the manufacturer of not more than 4,300 millimetres in height and not less than 10,000 millimetres in length.

• (2) In this Order a reference to a paragraph or subparagraph is to a paragraph or subparagraph of this Order, unless is it indicated that reference to some other provision is intended.

3.

( a ) the supply to such person or the hiring or leasing (other than hiring or leasing for a period of less than six consecutive months) to such person, or

( b ) the intra-Community acquisition or importation by such person,

of a qualifying vehicle which is for use by such person in the State in the business of the carriage for reward of tourists by road under contracts for group transport shall, subject to the conditions specified in paragraph 4, be repaid the full tax so borne or paid provided that—

• (i) the supply, intra-Community acquisition or importation of the vehicle which gave rise to such tax occurred when the vehicle was not more than two years old, or

• (ii) the hiring or leasing of the vehicle (other than hiring or leasing for a period of less than six consecutive months) which gave rise to such tax was on the basis of a contract for such hire or lease first entered into when the vehicle was not more than two years old.

• (2) A qualifying person who is a taxable person and who becomes liable for tax in the State in respect of the intra-Community acquisition of a qualifying vehicle may, in lieu of claiming repayment under subparagraph (1), elect to deduct the tax chargeable in respect of that acquisition in the return which such person is obliged to furnish, concerning that acquisition, in accordance with section 19 (3) (inserted by section 84 of the Finance Act, 1983 (No. 15 of 1983)) of the Act.

• (3) The provisions of this paragraph shall apply only where—

( a ) the supply, hire, lease, intra-Community acquisition or importation, as the case may be, referred to in subparagraph (1) or (2) occurred on or after the date specified in paragraph 1 (2), and

( b ) the qualifying person is not entitled to a deduction or repayment—

• (i) by any other provision of the Act or regulations made thereunder, or

• (ii) under any other enactment administered by the Revenue Commissioners,

of any portion of the tax paid or payable in respect of the qualifying vehicle.

4.

( a ) complete such form as is provided for that purpose by the Revenue Commissioners, and shall certify the particulars shown on such form to be correct;

( b ) establish to the satisfaction of the Revenue Commissioners that that person is a qualifying person;

( c ) produce—

• (i) in the case of a supply to that person of a qualifying vehicle, an invoice, issued to that person in accordance with section 17 (12) (a) (i) (amended by section 30 (2) of, and the Second Schedule to, the Value-Added Tax (Amendment) Act, 1978 (No. 34 of 1978)) of the Act, establishing the amount of tax borne by that person on that supply,

• (ii) in the case of the hire or lease of a qualifying vehicle, a copy of the hiring agreement or leasing agreement, as may be appropriate, and, in respect of each repayment claim, an invoice, issued to that person in accordance with the said section 17 (12) (a) (i) establishing the amount of tax borne by that person,

• (iii) in the case of an intra-Community acquisition of a qualifying vehicle, an official receipt or other document establishing the amount of tax paid by that person in respect of the intra-Community acquisition, together with the invoice issued to that person by the supplier in the Member State of supply, or

• (iv) in the case of an importation of a qualifying vehicle, an official receipt or other document establishing the amount of tax paid by that person on the importation and indicating the number of the relevant customs entry.

5.

6.

GIVEN under my Official Seal, this 4th day of April, 1996.

RUAIRÍ QUINN,

Minister for Finance.

EXPLANATORY NOTE.

This Order replaces S.I. No. 165 of 1994 . The Order provides for a full repayment of VAT to exempt coach operators, subject to certain conditions, in respect of the tax paid on touring coaches of certain age and dimensions.