Legalize / Ireland / Statutory Instrument

S.I. No. 321/2005 - Value-Added Tax (Short-Term Guest Sector Or Holiday Sector) Regulations 2005

Type Statutory Instrument

Publication 2005-06-29

Last updated 2006-10-26

State Repealed superseded text

Text As published

Source Irish Statute Book

articles 2

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

1 amending act · 2006-10-26, S.I. No. 548/2006 - Value-Added Tax Regulations 2006

Reform history JSON API

The Revenue Commissioners, in exercise of the powers conferred on them by section 32 and the Sixth Schedule to the Value-Added Tax Act 1972 (No. 22 of 1972), and with the consent of the Minister for Finance, hereby make the following regulations:

1.

(1) These Regulations may be cited as the Value-Added Tax (Short-Term Guest Sector or Holiday Sector) Regulations 2005.

(2) These Regulations come into operation on 1 July 2005.

2.

A letting which constitutes a letting which is provided in the short-term guest sector or holiday sector for the purposes of paragraph (xiii)(a)(II) of the Sixth Schedule to the Value-Added Tax Act 1972 (No. 22 of 1972) is a letting of all or part of a house, apartment or other similar establishment to a tourist holidaymaker or other visitor for a period which does not exceed or is unlikely to exceed 8 consecutive weeks, but is not a letting —

(a) governed by the Housing (Rent Books) Regulations 1993 ( S.I. No. 146 of 1993 ),

(b) of a dwelling to which Part II of the Housing (Private Rented Dwellings Act 1982 (No. 6 of 1982) applies, or


	GIVEN under my hand, 25 June 2005.
	Josephine Feehily Revenue Commissioner.
The Minister for Finance consents to the making of the foregoing Regulations.	The Minister for Finance consents to the making of the foregoing Regulations.
	GIVEN under the Official Seal of the Minister for Finance, 29 June 2005.
	Brian Cowen Minister for Finance

(This note is not part of the Instrument and does not purport to be a legal interpretation.)

Explanatory Note

These Regulations specify what lettings are treated as being in the short-term guest or holiday sector for the purpose of applying the reduced rate of VAT.

This document does not substitute the official text published in the Irish Statute Book. We accept no responsibility for any inaccuracies arising from the transcription of the original into this format.

This text is published under Irish Statute Book's own terms of reuse, not a Legalize or public-domain licence. Irish Statute Book
CC-BY 4.0 (Oireachtas Open Data PSI Licence)
Contains Irish Public Sector Information licensed under the Oireachtas (Houses of the Oireachtas) Open Data PSI Licence / Creative Commons Attribution 4.0 International, sourced from https://www.irishstatutebook.ie.