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Value-Added Tax Consolidation Act 2010

Type Act

Publication 2010-11-23

Last updated 2026-08-01

State Partially repealed

Text Latest available text

Source Irish Statute Book

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articles 164

The official source publishes versions of this law that are not in its history (2)

2020-01-01 — conflicting source texts at 2020-01-01 (act_plain.pdf)
2020-08-01 — conflicting source texts at 2020-01-01 (act_plain.pdf)

This is the most recent text the official source publishes. It is not a snapshot of the law as it stood on the date of each change.

58 amending acts · 2026-08-01, revised-IE-2010-act-31@2026-08-01

Act to consolidate enactments relating to value-added tax

Reform history JSON API

(B) subject to paragraph (b), the tax which was remitted or repaid shall be charged upon and become payable forthwith by the person to whom the goods were supplied or any person in whose possession the goods are found in the State and sections 960I(1), 960J, 960L and 960N of the Taxes Consolidation Act 1997 shall apply accordingly.

(b) The Revenue Commissioners may, if they think fit, waive payment of the whole or part of the tax referred to in subparagraph (B) of paragraph (a).

(21)(a) For the purposes of this section “the declaration of an incorrect registration number” means—

(i) the declaration by a person of another person’s registration number,

(ii) the declaration by a person of a number which is not an actual registration number which the person purports to be his or her registration number,

(iii) the declaration by a person of a registration number which is cancelled,

(iv) the declaration by a person of a registration number which was obtained from the Revenue Commissioners by supplying incorrect information, or

(v) the declaration by a person of a registration number which was obtained from the Revenue Commissioners for the purposes of acquiring goods without payment of value-added tax referred to in the VAT Directive, and not for any bona fide business purpose.

(b) Where goods—

(i) were supplied at the rate of zero per cent subject to the condition that they were to be dispatched or transported outside the State in accordance with paragraph 1(1) or (2), 3(1) or 7(3) of Schedule 2 and the goods were not so dispatched or transported,

(ii) were acquired without payment of value-added tax referred to in the VAT Directive in another Member State as a result of the declaration of an incorrect registration number,

(iii) were acquired in another Member State and those goods are new means of transport in respect of which the acquirer—

(I) makes an intra-Community acquisition in the State,

(II) is not entitled to a deduction under Chapter 1 of Part 8 in respect of the tax chargeable on that acquisition, and

(III) fails to account for the tax due on that acquisition in accordance with Chapter 3 of Part 9,

(iv) are being supplied by an accountable person who has not complied with section 65(3),

then those goods shall be liable to forfeiture.

(c) Where an officer authorised by the Revenue Commissioners reasonably suspects that goods are liable to forfeiture in accordance with paragraph (b), then those goods may be detained by that officer until such examination, inquiries or investigations as may be deemed necessary by that officer, or by another authorised officer of the Revenue Commissioners, have been made for the purpose of determining to the satisfaction of either officer whether or not those goods were so supplied or acquired.

(d) Where a determination referred to in paragraph (c) has been made in respect of any goods, or upon the expiry of a period of 2 months from the date on which the goods were detained under that paragraph, whichever is the earlier, those goods shall be seized as liable to forfeiture or released.

(22) The provisions of the Customs Acts relating to forfeiture and condemnation of goods shall apply to goods liable to forfeiture under subsection (20) or (21) as if they had become liable to forfeiture under those Acts and all powers which may be exercised by an F355[officer of Customs] under those Acts may be exercised by officers of the Revenue Commissioners authorised to exercise those powers for the purposes of those subsections and any provisions in relation to offences under those Acts shall apply, with any necessary modifications, in relation to those subsections.

(23) Where an officer authorised by the Revenue Commissioners for the purposes of this subsection or a member of the Garda Síochána has reasonable grounds for suspecting that a criminal offence has been committed under section 1078 of the Taxes Consolidation Act 1997 in relation to tax, by a person who is not established in the State, or whom that officer believes is likely to leave the State, that officer may arrest the person.

F356[(24) This section shall not apply in respect of any disclosure made, act done or omission made after the date of the passing of the Finance Act 2021.]

116A. F357[Penalty for deliberately or carelessly making incorrect returns, etc.

116A.—(1) In this section—

“carelessly” means failure to take reasonable care;

“liability to tax” means a liability to the amount of the difference specified in subsection (3) or (5), as the case may be, arising from any matter referred to in subsection (2) or (4), as the case may be;

“period” means taxable period, accounting period or other period, as the context requires;

“prompted qualifying disclosure”, in relation to a person, means a qualifying disclosure that has been made to the Revenue Commissioners or to a Revenue officer in the period between—

(a) the date on which a person is notified by a Revenue officer of the date on which an inquiry or investigation into any matter occasioning a liability to tax of that person will start, and

(b) the date that the inquiry or investigation starts;

“qualifying disclosure”, in relation to a person, means—

(a) in relation to a penalty referred to in subsection (6), a disclosure that the Revenue Commissioners are satisfied is a disclosure of—

(i) complete information in relation to, and full particulars of, all matters occasioning a liability to tax that gives rise to a penalty referred to in subsection (6), and

F358[(ii) full particulars of all matters occasioning any liability to tax or duty that gives rise to—

(I) a penalty referred to in section 1077F(6) of the Taxes Consolidation Act 1997,

(II) a penalty referred to in section 134A(2) of the Stamp Duties Consolidation Act 1999,

(III) the application of section 1077F(6) of the Taxes Consolidation Act 1997 to the Capital Acquisitions Tax Consolidation Act 2003, and

(IV) a penalty referred to in section 99C(6) of the Finance Act 2001, and

and]

(b) in relation to a penalty referred to in subsection (7) or (8), as the case may be, a disclosure that the Revenue Commissioners are satisfied is a disclosure of complete information in relation to, and full particulars of, all matters occasioning a liability to tax that gives rise to a penalty referred to in subsection (7) or (8), as the case may be, for the relevant period,

made in writing to the Revenue Commissioners or to a Revenue officer and signed by or on behalf of that person and is accompanied by—

(A) a declaration, to the best of that person’s knowledge, information and belief, made in writing that all matters contained in the disclosure are correct and complete, and

(B) a payment of the tax and duty payable in respect of any matter contained in the disclosure and the interest on late payment of that tax and duty;

“Revenue officer” means an officer of the Revenue Commissioners;

“unprompted qualifying disclosure”, in relation to a person, means a qualifying disclosure that the Revenue Commissioners are satisfied has been voluntarily furnished to them—

(a) before an inquiry or investigation had been started by them or by a Revenue officer into any matter occasioning a liability to tax of that person, or

(b) where the person is notified by a Revenue officer of the date on which an inquiry or investigation into any matter occasioning a liability to tax of that person will start, before that notification.

(2) Where a person—

(a) furnishes a return or makes a claim or declaration for the purposes of this Act or of regulations and, in so doing, the person deliberately—

(i) furnishes an incorrect return, o

(ii) makes an incorrect claim or declaration,

(b) furnishes a return or makes a claim or declaration for the purposes of this Act or of regulations and, in so doing, the person carelessly but not deliberately—

(i) furnishes an incorrect return, or

(ii) makes an incorrect claim or declaration,

then—

(I) in the case of paragraph (a), that action shall be a deliberate default for the purposes of this section, and

(II) in the case of paragraph (b), that action shall be a careless default for the purposes of this section, and the person shall be liable to a penalty.

(3) The penalty referred to in subsection (2) shall be the difference between—

(a) the amount of tax (if any) paid or claimed by the person concerned for the relevant period on the basis of the incorrect return, claim or declaration as furnished or otherwise made, and

(b) the amount properly payable by, or refundable to, that person for that period.

(4) Where a person—

(a) deliberately fails to comply, or

(b) carelessly (but not deliberately) fails to comply, with a requirement in accordance with this Act or regulations to furnish a return, that failure to comply with a requirement shall—

(i) in the case of paragraph (a), be a deliberate default for the purposes of this section, and

(ii) in the case of paragraph (b), be a careless default for the purposes of this section

and the person shall be liable to a penalty.

(5) In relation to any matter that would have been included in a return referred to in subsection (4) if it had been delivered by a person and had been correct, the penalty referred to in subsection (4) shall be the difference between—

(a) the amount of tax (if any) paid by the person for the relevant period before—

(i) unless subparagraph (ii) applies, the date of the notice in writing from the Revenue Commissioners to the person concerned of an inquiry or investigation by the Revenue Commissioners or a Revenue officer into the matter, or

(ii) where the Revenue Commissioners had announced publicly that they had started an inquiry or investigation into the matter, the date of that public announcement,

and

(b) the amount of tax properly payable by the person for that period.

(6)
(a) (i) Subject to subparagraphs (ii), (iii) and (iv), where a person is liable to a penalty under subsection (2) or (4), as the case may be, for a deliberate default, the penalty referred to in subsection (3) or (5), as the case may be, shall not be reduced.

(ii) Where subparagraph (i) applies and the person cooperated fully with any inquiry or investigation started by the Revenue Commissioners or by a Revenue officer into any matter occasioning a liability to tax of that person, the penalty referred to in subsection (3) or (5), as the case may be, shall be reduced to 75 per cent of the difference referred to in subsection (3) or (5), as the case may be (referred to in this subsection and subsections (7) and (8) as “the difference”).

(iii) Where subparagraph (ii) applies and the person made a prompted qualifying disclosure, the penalty referred to in subsection (3) or (5), as the case may be, shall be reduced to 50 per cent of the difference.

(iv) Where subparagraph (ii) applies and the person made an unprompted qualifying disclosure, the penalty referred to in subsection (3) or (5), as the case may be, shall be reduced to 10 per cent of the difference.

(b) (i) Subject to subparagraph (ii), where a second qualifying disclosure is made by a person within 5 years of such person’s first qualifying disclosure, the penalty referred to in subsection (3) or (5), as the case may be, for a deliberate default shall not be reduced.

(ii) Where subparagraph (i) applies and the person cooperated fully with any inquiry or investigation started by the Revenue Commissioners or by a Revenue officer into any matter occasioning a liability to tax of that person, then—

(I) where that person made a prompted qualifying disclosure, the penalty referred to in subsection (3) or (5), as the case may be, shall be reduced to 75 per cent of the difference, and

(II) where the person made an unprompted qualifying disclosure, the penalty referred to in subsection (3) or (5), as the case may be, shall be reduced to 55 per cent of the difference.

(c) Where a third or subsequent qualifying disclosure is made by a person within 5 years of such person’s second qualifying disclosure, the penalty referred to in subsection (3) or (5), as the case may be, for a deliberate default under subsection (2) or (4), as the case may be, shall not be reduced.

(7)
(a) In this subsection and in subsection (8), “significant consequences” means, where subsection (2) applies, the amount of the difference referred to in subsection (3) exceeds 15 per cent of the amount referred to in paragraph (b) of subsection (3) and, where subsection (4) applies, the amount of the difference referred to in subsection (5) exceeds 15 per cent of the amount referred to in paragraph (b) of subsection (5).

(b) (i) Subject to subparagraphs (ii), (iii) and (iv), where a person is liable to a penalty under subsection (2) or (4), as the case may be, for a careless default which has significant consequences, the penalty referred to in subsection (3) or (5), as the case may be, shall be reduced to 40 per cent of the difference.

(ii) Where subparagraph (i) applies and the person cooperated fully with any inquiry or investigation started by the Revenue Commissioners or by a Revenue officer into any matter occasioning a liability to tax of that person, the penalty referred to in subsection (3) or (5), as the case may be, shall be reduced to 30 per cent of the difference.

(iii) Where subparagraph (ii) applies and the person also made a prompted qualifying disclosure, the penalty referred to in subsection (3) or (5), as the case may be, shall be reduced to 20 per cent of the difference.

(iv) Where subparagraph (ii) applies and the person also made an unprompted qualifying disclosure, the penalty referred to in subsection (3) or (5), as the case may be, shall be reduced to 5 per cent of the difference.

(c) (i) Subject to subparagraph (ii), where a second qualifying disclosure is made by a person within 5 years of such person’s first qualifying disclosure, the penalty referred to in subsection (3) or (5), as the case may be, for a careless default with significant consequences shall be reduced to 40 per cent of the difference.

(ii) Where subparagraph (i) applies and the person cooperated fully with any inquiry or investigation started by the Revenue Commissioners or by a Revenue officer into any matter occasioning a liability to tax of that person, then—

(I) where the person made a prompted qualifying disclosure, the penalty referred to in subsection (3) or (5), as the case may be, shall be reduced to 30 per cent of the difference, and

(II) where the person made an unprompted qualifying disclosure, the penalty referred to in subsection (3) or (5), as the case may be, shall be reduced to 20 per cent of the difference.

(d) Where a third or subsequent qualifying disclosure is made by a person within 5 years of such person’s second qualifying disclosure, the penalty referred to in subsection (3) or (5), as the case may be, for a careless default with significant consequences shall be reduced to 40 per cent of the difference.

(8)
(a) Subject to paragraphs (b), (c) and (d), where a person is liable to a penalty under subsection (2) or (4), as the case may be, for a careless default which does not have significant consequences, the penalty referred to in subsection (3) or (5), as the case may be, shall be reduced to 20 per cent of the difference.

(b) Where paragraph (a) applies and the person cooperated fully with any inquiry or investigation started by the Revenue Commissioners or by a Revenue officer into any matter occasioning a liability to tax of that person, the penalty referred to in subsection (3) or (5), as the case may be, shall be reduced to 15 per cent of the difference.

(c) Where paragraph (b) applies and the person also made a prompted qualifying disclosure, the penalty referred to in subsection (3) or (5), as the case may be, shall be reduced to 10 per cent of the difference.

(d) Where paragraph (b) applies and the person also made an unprompted qualifying disclosure, the penalty referred to in subsection (3) or (5), as the case may be, shall be reduced to 3 per cent of the difference.

F358[(9) Where—

(a) the aggregate amount of—

(i) the liability to tax (within the meaning of subsection (1)),

(ii) the liability to tax (within the meaning of section 1077F(1) of the Taxes Consolidation Act 1997),

(iii) the liability to duty (within the meaning of section 134A(15) of the Stamp Duties Consolidation Act 1999),

(iv) the differences specified in subsections (5) and (5A), as appropriate, of section 58 of the Capital Acquisitions Tax Consolidation Act 2003 , and

(v) the liability to tax (within the meaning of section 99C(1) of the Finance Act 2001), does not exceed €6,000, and

(b) but for this subsection the penalty would be reduced in accordance with subsection (7) or (8) of this section, subsection (7) or (8) of section 1077F of the Taxes Consolidation Act 1997, subsection (5)(b) or (5A)(b) of section 134A of the Stamp Duties Consolidation Act 1999 or subsection (7) or (8) of section 99C of the Finance Act 2001, as the case may be,

then, notwithstanding subsection (2) or (4), as the case may be, that person shall not be liable to a penalty.]

(10) Where any person is liable to a penalty under subsection (2) so much of the difference specified in subsection (3) as is attributable to a technical adjustment or an innocent error shall not be liable to a penalty.

(11) Where, for the purposes of this Act or of regulations, a person deliberately or carelessly produces, furnishes, gives, sends or otherwise makes use of, any incorrect invoice, registration number, credit note, debit note, receipt, account, voucher, bank statement, estimate, statement, information, book, document or record, the person shall be liable to—

(a) a penalty of €3,000 where that person has acted carelessly, or

(b) a penalty of €5,000 where that person has acted deliberately.

(12) Where any return, claim or declaration referred to in subsection (2) was furnished or made by a person, neither deliberately nor carelessly, and it comes to the person’s notice that it was incorrect, then, unless the error is remedied without unreasonable delay, the return, claim or declaration shall be treated for the purposes of this section as having been deliberately made or submitted by that person.

(13) Subject to section 1077D(2) of the Taxes Consolidation Act 1997, proceedings or applications for the recovery of any penalty under this section shall not be out of time because they are commenced after the time allowed by section 113.

(14) This section shall not apply to a person, being the second accountable person (within the meaning of section 108C), where—

(a) that person is jointly and severally liable by virtue of section 108C, and

(b) the penalty which would otherwise arise under this section only relates to the tax for which that person is jointly and severally liable by virtue of section 108C.

(15) This section shall not apply to a person, being a tax representative appointed in accordance with section 109A, where—

(a) that person is jointly and severally liable by virtue of section 109A, and

(b) the penalty which would otherwise arise under this section only relates to tax for which that person is jointly and severally liable by virtue of that section.

(16) This section shall not apply to a person, being an intermediary (within the meaning of section 91I), where—

(a) that person is jointly and severally liable by virtue of section 91J(10), and

(b) the penalty which would otherwise arise under this section only relates to tax for which that person is jointly and severally liable by virtue of section 91J(10).

(17) A disclosure in relation to a person shall not be a qualifying disclosure where—

(a) before the disclosure is made, a Revenue officer had started an inquiry or investigation into any matter contained in that disclosure and had contacted or notified that person, or a person representing that person, in this regard, or

(b) matters contained in the disclosure are matters—

(i) that have become known, or are about to become known, to the Revenue Commissioners through their own investigations or through an investigation conducted by a statutory body or agency,

(ii) that are within the scope of an inquiry being carried out wholly or partly in public, or

(iii) to which the person who made the disclosure is linked, or about to be linked, publicly.

(18) For the purposes of this section, any return, claim or declaration submitted on behalf of a person shall be deemed to have been submitted by that person unless that person proves that it was submitted without that person’s consent or knowledge.

(19) Where a person referred to in subsection (2) or (4), as the case may be, is a body of persons, the secretary shall be liable to a separate penalty of €1,500 or, in the case of deliberate behaviour, €3,000.

(20) Where a person, in a case in which the person represents that he or she is a registered person or that goods imported by him or her were so imported for the purposes of a business carried on by him or her, improperly procures the importation of goods without payment of tax in circumstances in which tax is chargeable, then he or she shall be liable to a penalty of €4,000 and, in addition, he or she shall be liable to pay to the Revenue Commissioners the amount of any tax that should have been paid on the importation.

(21) Where a person acquires goods without payment of value-added tax (as referred to in the VAT Directive) in another Member State as a result of the declaration of an incorrect registration number, the person shall be liable to a penalty of €4,000 and, in addition, he or she shall be liable to pay to the Revenue Commissioners an amount equal to the amount of tax which would have been chargeable on an intra-Community acquisition of those goods if that declaration had been the declaration of a correct registration number.

(22)
(a) Where, in pursuance of regulations made for the purposes of section 57(1), tax on the supply of any goods has been remitted or repaid and—

(i) either—

(I) those goods are found in the State after the date on which they were alleged to have been or were to be exported, or

(II) any condition specified in the regulations or imposed by the Revenue Commissioners is not complied with,

and

(ii) the presence of the goods in the State after that date or the non-compliance with the condition has not been authorised for the purposes of this subsection by the Revenue Commissioners,

then—

(A) the goods shall be liable to forfeiture, and

(B) subject to paragraph (b), the tax which was remitted or repaid shall be charged upon and become payable forthwith by the person to whom the goods were supplied or any person in whose possession the goods are found in the State and sections 960I(1), 960J, 960L and 960N of the Taxes Consolidation Act 1997 shall apply accordingly.

(b) The Revenue Commissioners may, if they think fit, waive payment of the whole or part of the tax referred to in subclause (B) of paragraph (a).

(23)
(a) For the purposes of this section “the declaration of an incorrect registration number” means—

(i) the declaration by a person of another person’s registration number,

(ii) the declaration by a person of a number which is not an actual registration number which the person purports to be his or her registration number,

(iii) the declaration by a person of a registration number which is cancelled,

(iv) the declaration by a person of a registration number which was obtained from the Revenue Commissioners by supplying incorrect information, or

(v) the declaration by a person of a registration number which was obtained from the Revenue Commissioners for the purposes of acquiring goods without payment of value-added tax (as referred to in the VAT Directive), and not for any bona fide business purpose.

(b) Where goods—

(i) were supplied at the rate of zero per cent subject to the condition that they were to be dispatched or transported outside the State in accordance with paragraph 1(1) or (2), 3(1) or 7(3) of Schedule 2 and the goods were not so dispatched or transported,

(ii) were acquired without payment of value-added tax (as referred to in the VAT Directive) in another Member State as a result of the declaration of an incorrect registration number,

(iii) were acquired in another Member State and those goods are new means of transport in respect of which the acquirer—

(I) makes an intra-Community acquisition in the State,

(II) is not entitled to a deduction under Chapter 1 of Part 8 in respect of the tax chargeable on that acquisition, and

(III) fails to account for the tax due on that acquisition in accordance with Chapter 3 of Part 9,

(iv) are being supplied by an accountable person who has not complied with section 65(3),

then those goods shall be liable to forfeiture.

(c) Where an officer authorised by the Revenue Commissioners reasonably suspects that goods are liable to forfeiture in accordance with paragraph (b), then those goods may be detained by that officer until such examination, inquiries or investigations as may be deemed necessary by that officer, or by another authorised officer of the Revenue Commissioners, have been made for the purpose of determining to the satisfaction of either officer whether or not those goods were so supplied or acquired.

(d) Where a determination referred to in paragraph (c) has been made in respect of any goods, or upon the expiry of a period of 2 months from the date on which the goods were detained under that paragraph, whichever is the earlier, those goods shall be seized as liable to forfeiture or released.

(24) The provisions of the Customs Acts relating to forfeiture and condemnation of goods shall apply to goods liable to forfeiture under subsection (22) or (23) as if they had become liable to forfeiture under those Acts and all powers which may be exercised by an officer of customs under those Acts may be exercised by officers of the Revenue Commissioners authorised to exercise those powers for the purposes of those subsections and any provisions in relation to offences under those Acts shall apply, with any necessary modifications, in relation to those subsections.

(25) Where an officer authorised by the Revenue Commissioners for the purposes of this subsection or a member of An Garda Síochána has reasonable grounds for suspecting that a criminal offence has been committed under section 1078 of the Taxes Consolidation Act 1997 in relation to tax, by a person who is not established in the State, or whom that officer believes is likely to leave the State, that officer may arrest the person.]

117. Penalty for assisting in making incorrect returns, etc. [VATA s. 28]

117.— Any person who assists in or induces the making or delivery, for the purposes of tax, of any return, invoice, claim, credit note, debit note, receipt, account, voucher, bank statement, estimate, statement, information, book, document, record or declaration which he or she knows to be incorrect shall be liable to a penalty of €4,000.

118. Mitigation and application of penalties. [VATA s. 31]

118.—F359[…]

Chapter 4 Appeals and regulations

119. Appeals. [VATA s. 25 (in part)]

119.—(1) Any person aggrieved by a determination of the Revenue Commissioners in relation to—

(a) the treatment of one or more persons as a single accountable person in accordance with section 15,

(b) the treatment of a person who allows supplies to be made on land owned, occupied or controlled by that person, as jointly and severally liable with another person, in accordance with section 17(1),

(d) the refusal of an application for authorisation to operate as a VAT refunding agent (within the meaning assigned by section 58(1)) or the cancellation of any such authorisation,

(e) a liability to tax under section 69(1) or (2),

(f) the refusal to approve (either wholly or partly) a refund application made under section 101,

(g) a charge of tax in accordance with regulations, or

(h) a claim for repayment of tax,

against which an appeal to the Appeal Commissioners is not otherwise provided for under this Act F360[may appeal the determination to the Appeal Commissioners, in accordance with section 949I of the Taxes Consolidation Act 1997, within the period of 30 days after the date of the notice of that determination.]

F361[(2) A person aggrieved by a decision of the Revenue Commissioners that the person is not an accountable person may appeal the decision to the Appeal Commissioners, in accordance with section 949I of the Taxes Consolidation Act 1997, within the period of 30 days after the date of the notice of that decision.]

(3) For the purpose of subsection (1)(f), a failure by the Revenue Commissioners to make a decision in respect of a refund application within the time limits set out in section 101(9) is to be treated as a decision to refuse the application.

(4) F362[…]

(5) F362[…]

(6) F362[…]

(7) F362[…]

120. Regulations. [VATA s. 15(7) and s. 32 (in part)]

120.—(1) The Revenue Commissioners shall make such regulations as seem to them to be necessary for the purpose of giving effect to this Act and of enabling them to discharge their functions thereunder and, without prejudice to the generality of the foregoing, the regulations may make provision in relation to all or any of the matters specified in subsections (2) to (15).

(2) As regards Part 2, regulations may provide for the manner in which a person may elect to be an accountable person and any such election may be cancelled, the treatment of an accountable person as a person who is not an accountable person, and the adjustments (including a charge of tax) which may be made as a condition of any such cancellation or treatment.

(3) As regards Part 3, regulations may provide for the treatment under section 27(1) of the use and services specified therein as services supplied by a person for consideration in the course of business.

(4) As regards Part 4, regulations may provide for the circumstances in which a person may exercise an election referred to in F363[section 35A].

(5) As regards Part 5, regulations may provide for—

(a) the adjustment of the liability of an accountable person who supplies goods or services and of the liability of an accountable person to whom goods or services are supplied where—

(i) goods are returned,

(ii) the consideration is reduced,

(iii) a bad debt is incurred, or

(iv) a discount is allowed,

(b) the making of a determination under section 38,

(6) As regards Part 6, regulations may provide for—

(a) the manner in which any amount may be apportioned (including the methods of apportionment which may be applied for the purposes of section 47(1) and (2)),

(b) the circumstances or conditions under which a supply may or may not be treated as an ancillary supply, a composite supply, an individual supply, a multiple supply or a principal supply,

(c) a relatively small amount, or an element of a supply, which may be disregarded for the purposes of applying [F364section 47.]

(d) F365[…]

(7) As regards Part 7, regulations may F366[…]—

(a) F367[provide for] the repayment, in accordance with section 54(2), of tax chargeable on the importation of goods,

F367[(aa) as respects the accounting by an accountable person for tax by the means referred to in section 53A(1) —

(i) specify requirements to be complied with by an accountable person, and

(ii) impose conditions or restrictions that must be satisfied or observed in respect of all steps leading to the accounting for tax by the means so referred to (including conditions or restrictions the purpose of which is to secure that the necessary capacity and capability, on an on-going basis, exists on the part of the accountable person in order for him or her to account for tax by those means),

and regulations under this paragraph may include provision for the furnishing to the Revenue Commissioners of documentation (including with respect to financial transactions entered into by the accountable person with other persons and accounts or facilities held by the accountable person with financial institutions) by the accountable person and provision the inclusion otherwise of which appears to the Revenue Commissioners to be requisite for the protection of the revenue,

(ab) as respects an application by a person for authorisation in accordance with subsection (2) of section 56, specify the particulars to be included in the application form referred to in that subsection by the person making the application, including, without prejudice to the generality of the foregoing—

(i) the following particulars:

(I) confirmation that full and true records are being kept by the person in accordance with section 84;

(II) confirmation that the person is complying with the provisions of—

(A) this Act,

(B) the Tax Acts (within the meaning of section 1 of the Taxes Consolidation Act 1997),

(D) the statutes relating to the duties of excise and to the management of those duties,

(E) the Customs Act 2015 , and

(F) any instrument made under any of the enactments referred to in subclauses (A) to (E);

(III) a declaration that the person has not been convicted of any offence under any of the enactments or instruments referred to in clause (II), and

(ii) the form and manner in which the particulars shall be provided, by the person, in the application form,]

(b) F367[provide for] the enabling of goods imported by registered persons or by such classes of registered persons as may be specified in the regulations for the purposes of a business carried on by them to be delivered or removed, subject to such conditions or restrictions as may be specified in the regulations or as the Revenue Commissioners may impose, without payment of the tax chargeable on the importation, and

(c) F367[provide for] the tax to be accounted for by the persons or classes of persons referred to in paragraph (b) in the return, made by them under section 76 or 77, in respect of the taxable period during which the goods are so delivered or removed.

(8) As regards Part 8, regulations may provide for—

(a) the deduction of tax chargeable in respect of intra-Community acquisitions,

(b) the manner in which the deduction entitlement referred to in section 59(2)(d) may be calculated,

(d) the operation of the capital goods scheme and in particular the duration of a subsequent interval where the accounting year of a capital goods owner changes,

(e) the adjustments to be made by an accountable person of any apportionment referred to in paragraph (g) or deduction under Chapter 1 of Part 8 previously made, being adjustments by reference to changes, occurring not later than 5 years from the end of the taxable period to which the original apportionment or deduction relates—

(i) in any of the matters by reference to which the apportionment or deduction was made or allowed, and

(ii) the determination of the taxable period in and from which, or in which, any such adjustment is to take effect,

(f) the relief (if any) to be given to an accountable person in respect of tax borne or paid by that person on stock-in-trade held by that person immediately before the commencement of the first taxable period for which that person is deemed to become an accountable person,

(g) any of the following:

(i) the apportionment between the tax which may be deducted under Chapter 1 of Part 8 and tax which may not be deducted under that Chapter;

(ii) the review, by reference to the circumstances obtaining in any period not exceeding one year, of any such apportionment previously made;

(iii) the charge or repayment of tax consequent on any such review;

(iv) the furnishing of particulars by an accountable person to the Revenue Commissioners for the purpose of any such F368[review;]

F369[(h) in relation to section 62A—

(i) the manner in which an adjustment is calculated, and

(ii) the circumstances in which an adjustment may not be required.]

(9) As regards Part 9, regulations may provide for—

(a) the particulars required for registration and the manner in which registration may be effected and cancelled,

(b) the following:

(i) the form of invoice, credit note, debit note and settlement voucher (including electronic form) required to be used for the purposes of this Act;

(ii) the particulars required to be inserted in such documents or electronically recorded;

(iii) the period within which such documents or electronic data are required to be issued or F370[transmitted;]

(iv) such other conditions in relation to the issue or receipt, in any form, of an invoice, credit note, debit note and settlement voucher as may be imposed by the F371[Revenue Commissioners; and]

F372[(v) the conditions to which the evidence of the business controls used to comply with paragraph (a) of section 66(2A) shall be subject as referred to in paragraph (b) of that provision, ]

(d) the time and manner in which tax shall be payable in respect of the goods referred to in section 79(2) and (3),

(e) the determination, under section 80, of a person’s tax liability for any period by reference to moneys received and the adjustments (including a charge of tax) which may be made when a person becomes entitled to determine his or her tax liability in such manner or, having been so entitled, ceases to be so entitled, or ceases to be an accountable person,

(f) the following:

(i) the form of statement required to be furnished in accordance with section 82;

(ii) the particulars to be specified in such statement; and

(iii) the amount or amounts to be applied for the purposes of section 82(3),

(g) the keeping by accountable persons of records and the retention of such records and supporting documents or other recorded data,

(h) the keeping by persons trading in investment gold (within the meaning of section 90) of records and the retention of such records and supporting documents or other recorded data.

(10) As regards Part 10, regulations may provide for—

(a) the conditions for a taxable dealer to opt to apply the margin scheme to certain supplies in accordance with section 87(4),

(b) the determination of the aggregate margin in accordance with section 87(8),

(d) the form of the invoice or other document that shall be issued in accordance with section 89(4),

(e) the conditions under which a person may waive his or her right to exemption from tax on the supply of investment gold (within the meaning of section 90),

(f) the conditions under which an intermediary (within the meaning of section 90) may waive his or her right to exemption from tax on that person’s supply of services,

(g) the conditions under which a person may claim a refund of tax in accordance with section 90(6)(b), (7)(b) and (8)(b), and the manner in which such refund may be claimed,

(h) the manner in which the electronic services scheme referred to in section 91 shall F373[operate,]

F374[(i) the manner in which the non-Union scheme or Union scheme (both within the meaning of section 91A) shall F375[operate,]]

F376[(j) the manner in which the import scheme (within the meaning of section 91A) shall operate,

(k) the manner in which the special arrangements for value-added tax on import (within the meaning of section 91H) shall F377[operate,]]

F378[(l) the accounting for tax due and payable pursuant to section 92A in relation to the deposit return scheme (within the meaning of section 92A), including the method for calculating that tax.]

(11) As regards Part 11, regulations may provide for—

(a) F379[…]

(b) the valuation of interests in or over immovable goods,

(c) the specification of the circumstances or conditions under which development work on immovable goods is not treated as being on behalf of, or to the benefit of, a person.

(12) As regards Part 12, regulations may provide for—

(a) the refund of tax in excess of the amount required by law to be borne, or paid, to the Revenue Commissioners,

(b) the manner in which residual tax referred to in section 104(1) may be calculated and repaid,

(13) As regards this Part, regulations may provide for—

(a) the estimation of tax due for a taxable or other period,

(b) the nomination by the Revenue Commissioners of officers to perform any acts and discharge any functions authorised by this Act to be performed or discharged by the Revenue Commissioners,

(d) disclosure to the Revenue Commissioners of such information as they may require for the ascertainment of liability to tax,

(e) the remission at the discretion of the Revenue Commissioners of small amounts of tax and interest,

(f) matters consequential on the death of a registered person or on his or her becoming subject to any incapacity, including the treatment of a person of such class or classes as may be specified in the regulations as a person carrying on the business of the deceased or incapacitated person,

(g) the service of notices.

F380[(13A) As regards paragraph 4(3) of Schedule 1, regulations may—

(a) provide for the conditions under which training or retraining services may or may not be treated as vocational training or retraining services,

(b) specify the bodies which provide Exchequer funding to providers for the purposes of providing education or vocational training or retraining,

(c) provide for the conditions under which education provided to children or young people which, if provided by a recognised school within the meaning of section 10 of the Education Act 1998, would be the curriculum determined by the Minister for Education and Skills in accordance with that Act.]

(14) As regards Schedule 2, regulations may provide for—

(a) the conditions under which paragraph 1(1) of that Schedule is applicable to a supply of goods,

(b) the importation of goods consigned to another Member State in accordance with paragraph 2(1) of that Schedule,

(d) the determination of average build for the purposes of paragraph 10(1) of that Schedule,

(e) the determination of average foot size for the purposes of paragraph 10(2) of that Schedule.

(15) As regards Schedule 3 or 5, regulations may provide for—

F381[(a) the circumstances, terms and conditions under which (for the purposes of paragraph 11 of Schedule 3) a letting of immovable goods consists of the provision of holiday or guest accommodation,]

(b) the particulars to be furnished in relation to antiques as specified in paragraph 24 of Schedule 3 or paragraph 3 of Schedule 5.

(16) Regulations under this section may make different provisions in relation to different cases and may in particular provide for differentiation between different classes of persons affected by this Act and for the adoption of different procedures for any such different classes.

(17) Regulations under this section—

(a) for the purposes of section 53(3), 57 or 104(4) or (5),

(b) for the purposes of F382[subsection (7)(aa), (b)] F383[and (c), or]

(d) in relation to the matters specified in—

(i) subsection (14)(d) or (e), or

(ii) subsection (15)(a),

shall not be made without the consent of the Minister.

(18) Regulations under this Act may contain such incidental, supplementary and consequential provisions as appear to the Revenue Commissioners to be necessary for the purposes of giving full effect to—

(a) F385[…]

(b) Council Directive No. 86/560/EEC of 17 November 1986,

(d) Council Directive No. 2008/9/EC of 12 February 2008.

(19) Every regulation made under this section shall be laid before Dáil Éireann as soon as may be after it is made and, if a resolution annulling the regulation is passed by Dáil Éireann within the next 21 days on which Dáil Éireann has sat after the regulation is laid before it, the regulation shall be annulled accordingly, but without prejudice to the validity of anything previously done thereunder.

PART 14 Repeals, Consequential Amendments, Transitional Measures and Commencement

121. Definition of “repealed enactment”.

121.— In this Part “repealed enactment” means the Value-Added Tax Act 1972 repealed by section 122.

122. Repeal of Value-Added Tax Act 1972, etc.

122.—(1) Subject to subsections (2) and (3), the Value-Added Tax Act 1972 is repealed.

(2)(a) This Act shall not apply as respects any taxable period ending on any date prior to 1 November 2010.

(b) The repealed enactment shall continue to apply as respects any taxable period ending on any date prior to 1 November 2010 to the same extent that it would have applied if this Act had not been enacted.

(3) Any provision of the repealed enactment which imposes a fine, forfeiture, penalty or punishment for any act or omission shall, in relation to any act or omission which took place or began before the date of the passing of this Act, continue to apply in substitution for the provision of this Act to which it corresponds.

(4)(a) Subject to paragraph (b), anything done under or in connection with the provisions of the repealed enactment which correspond to the provisions of this Act shall be deemed to have been done under or in connection with the provisions of this Act to which those provisions of the repealed enactment correspond.

(b) Nothing in this subsection shall affect the operation of section 124(3) and (4).

123. Consequential amendments and repeals and revocations.

123.—(1) Schedule 7, which provides for amendments to other enactments consequential on the passing of this Act, shall apply for the purposes of this Act.

(2) The amendment of a statutory instrument effected by subsection (1) as read with Schedule 7 does not prevent or restrict the subsequent amendment or revocation of the instrument by another statutory instrument.

(3) The Acts specified in columns (1) and (2) of Part 1 of Schedule 8 are hereby repealed to the extent specified in column (3) of that Part.

(4) The statutory instruments specified in columns (1) and (2) of Part 2 of Schedule 8 are hereby revoked to the extent specified in column (3) of that Part.

124. Transitional provisions. [VATA s. 16(6) and (7) and FA 2010 s. 117(2)(d)]

124.—(1) The Revenue Commissioners shall have all the jurisdictions, powers and duties in relation to value-added tax under this Act which they had before the passing of this Act.

(2) The continuity of the operation of the law relating to value-added tax shall not be affected by the substitution of this Act for the repealed enactment.

(3) Any reference, whether express or implied, in any enactment or document (including this Act and any enactment amended by this Act)—

(a) to any provision of this Act, or

(b) to things done or to be done under or for the purposes of any provision of this Act,

shall, if and in so far as the nature of the reference permits, be construed as including, in relation to the times, years or periods, circumstances or purposes in relation to which the corresponding provision in the repealed enactment applied or had applied, a reference to, or, as the case may be, to things done or to be done under or for the purposes of, that corresponding provision.

(4) Any reference, whether express or implied, in any enactment or document (including the repealed enactment and enactments passed and documents made after the passing of this Act)—

(a) to any provision of the repealed enactment, or

(b) to things done or to be done under or for the purposes of any provision of the repealed enactment,

shall, if and in so far as the nature of the reference permits, be construed as including, in relation to the times, years or periods, circumstances or purposes in relation to which the corresponding provision of this Act applies, a reference to, or as the case may be, to things done or deemed to be done or to be done under or for the purposes of, that corresponding provision.

(5) All instruments, documents, determinations, authorisations, letters or notices of appointment made or issued under the repealed enactment and in force immediately before the commencement of this Act shall continue in force as if made or issued under this Act.

(6) The validity of any determination made under subsection (3E) of section 8 of the Principal Act (within the meaning of section 112 of the Finance Act 2010) before 8 March 2008 by an authorised officer within the meaning of such subsection (3E) shall not be affected by paragraph (c) of subsection (1) of the Finance Act 2010, and any such determination shall continue in force as if such paragraph (c) had not been enacted.

(7)(a) Every taxable dealer to whom section 12B or 12C of the repealed enactment applied shall, in addition to records required to be kept in accordance with any provision of Chapter 7 of Part 9 and regulations, keep a record of—

(i) the name and address of each person from whom the taxable dealer purchased or acquired a means of transport or, as the case may be, agricultural machinery in the period from 1 January 2010 to 30 June 2010 in relation to which the taxable dealer deducted residual tax in accordance with such section 12B or 12C, as the case may be,

(ii) the date on which such means of transport or agricultural machinery was so purchased or acquired,

(iii) the amount of the residual tax so deducted in relation to each such means of transport or agricultural machinery, and

(iv) the vehicle registration number of each such means of transport or, as the case may be, details of the make, model and, where appropriate, the year of manufacture, the engine number and registration number of each such agricultural machine.

(b) A taxable dealer to whom section 12B or 12C of the repealed enactment applied shall, on receipt of a notice in writing to that effect from an officer of the Revenue Commissioners, furnish to that officer within the time specified in the notice (which shall not be less than 21 days from the date of the notice), or to such other officer of the Commissioners as may be specified in the notice, a copy of the information required to be kept by the taxable dealer under paragraph (a).

125. Commencement.

125.— This Act shall be deemed to have come into force and apply as respects any taxable period commencing on or after 1 November 2010.

SCHEDULE 1 Exempt Activities

Section 2.

[VATA Sch. 1]

PART 1 Activities in the Public Interest

This Part sets out the exemptions for certain activities in the public interest in accordance with Chapter 2 of Title IX of the VAT Directive.

Postal services.

F386[1. Public postal services, including the supply of goods and services incidental to their provision, which are provided as part of a universal service, in accordance with Chapter 2 (as amended by Directive 2008/6/EC of the European Parliament and of the Council of 20 February 2008¹) of Directive 97/67/EC of the European Parliament and of the Council of 15 December 1997², by An Post (including postmasters) or by any other persons designated by the State in accordance with that Chapter (as so amended), but only if that supply is not on terms that have been individually negotiated.]

Medical and related services.

(1) Hospital and medical care or treatment provided by a hospital, nursing home, clinic or similar establishment.

(2) Services closely related to medical care covered by section 61 or 61A of the Health Act 1970 which are undertaken by or on behalf of the Health Service Executive or by home care providers duly recognised by that Executive under section 61A of that Act.

F387[(3) Professional medical care services (other than dental or optical services) supplied by—

(a) a member of a designated profession (within the meaning of section 3 of the Health and Social Care Professionals Act 2005) whose name is entered in the register of members of that profession under and in accordance with that Act,

(b) a registered medical practitioner (within the meaning of section 2 of the Medical Practitioners Act 2007), or

but only if those services are not supplied in the course of carrying on a business that wholly or partly consists of selling goods.]

(4) The supply by dental technicians of services of a dental nature and of dentures or other dental prostheses.

(5) Professional dental or optical services.

(6) The collection, storage, supply, intra-Community acquisition or importation of human organs, human blood and human milk.

(7) Other professional medical care services that, on 1 January 2010, were recognised by the Revenue Commissioners as exempt activities.

Certain independent groups, non-profit making organisations and other bodies.

F388[(1) The supply of services by an independent group of persons, being a group that is an independent entity established for administrative convenience by persons each of whom carries on an activity which is exempt from, or is not subject to, tax, for the purpose of rendering to its members the services directly necessary to enable them to carry on that activity, but only if the group recovers from its members the exact amount of each member’s share of the joint expenses.]

(2) The supply of goods and services closely related to welfare and social security by non-profit making organisations.

(3) The supply of services and the supply of goods closely related to those services for the benefit of their members by non-profit making organisations whose aims are primarily of a political, trade union, religious, patriotic, philosophical, philanthropic or civic nature where such supply is made without payment other than the payment of any membership subscription.

F389[(4) The provision by non-profit making organisations of—

(a) facilities for participation in—

(i) sporting activities, including golf, or

(ii) physical educational activities,

(b) services closely related to the provision of those facilities.]

F390[(5) The supply of cultural services, and the supply of goods closely linked to those services, by—

(a) a public body on or after 1 July 2010,

(b) any cultural body (whether established by or under an enactment or not) that is recognised as such a body by the Revenue Commissioners for the purposes of this paragraph,

but excluding the supply of services to which paragraph 5(2) relates.]

Children and education.

(1) The supply of services for the protection or care of children and young persons, and the supply of goods closely related to that supply, otherwise than for profit.

(2) The supply of services for the protection or care of children and young persons, and the supply of goods closely related to that supply, by persons whose activities may be regulated by regulations made under Part VII or VIII of the Child Care Act 1991.

F391[(2A) The supply of services for the protection or care of children and young persons where such services are—

(a) referred to in the Child Care (Placement of Children in Foster Care) Regulations 1995, and

(b) provided by persons with whom arrangements have been made under section 58(1) of the Child and Family Agency Act 2013.]

F392[(3)
(a) The provision of—

(i) children’s or young people’s education, school or university education, or

(ii) vocational training or retraining (subject to any conditions as may be specified in regulations),

including the supply of goods and services incidental to that provision, other than the supply of research services, but excluding instruction in the driving of mechanically propelled road vehicles other than the instruction of a kind to which clause (c) relates, by—

(I) a public body,

(II) a provider in receipt of Exchequer funds for the purposes of that provision from a body specified in regulations,

(III) a recognised school within the meaning of the Education Act 1998,

(IV) a college within the meaning of section 2 of the Regional Technical Colleges Act 1992, or

(V) a university mentioned in section 3 of the Universities Act 1997.

(b) The provision by a body of any of the following:

(i) a programme of education and training within the meaning of the Qualifications and Quality Assurance (Education and Training) Act 2012 which is validated under section 45 of that Act;

(ii) a course which is considered by the Minister for Justice and Equality as an acceptable basis for the granting of an immigration permission, where such body is included on a list published by that Minister;

(iii) a course accredited by an approved college, within the meaning assigned by section 473A of the Taxes Consolidation Act 1997;

(iv) education to children or young people which, if provided by a recognised school within the meaning of section 10 of the Education Act 1998, would be the curriculum determined by the Minister for Education and Skills in accordance with that Act (subject to any conditions as may be specified in regulations);

(v) vocational training or retraining (subject to any conditions as may be specified in regulations),

(i) vehicles designed or constructed for the carriage of 1. 5 tonnes of goods or more;

(ii) vehicles designed or constructed for the carriage of more than 9 persons (including the driver).]

F393[(4) F394[Tuition] given privately by teachers and covering school or university education.]

Other activities.

(1) Catering services supplied—

(a) to patients of a hospital or nursing home in the hospital or nursing home, or

(b) to school students at their school.

(2) The promotion of, and admission to, live theatrical or musical performances, including circuses, but excluding—

(a) dances, and

(b) performances in conjunction with which facilities are available for the consumption of food or drink during all or part of the performance by persons attending the performance.

F395[(3) The promotion of sporting events (other than in the course of the provision of facilities for taking part in sporting activities including golf or physical education activities of the kind specified in subparagraph (1) or (1A) of paragraph 12 of Schedule 3).]

(4) The provision of the national broadcasting and television services, excluding advertising.

PART 2 Other Exempted Activities

Financial services.

(1) Financial services that consist of any of the following:

F396[(a) F397[…] transferring or otherwise dealing in stocks, shares, debentures and other securities (other than documents establishing title to goods);]

(b) arranging for, or underwriting, an issue of stocks, shares, debentures and other securities (other than documents establishing title to goods);

(c) operating a current, deposit or savings account, and negotiating or dealing in payments, transfers, debts, cheques and other negotiable instruments, but excluding debt collecting and factoring;

(d) issuing, transferring, receiving or otherwise dealing in currency, bank notes and metal coins, in use as legal tender in any country, but excluding any such bank notes and coins that are supplied as investment goods or as F398[collectors’ pieces];

F399[(e) an undertaking that is a qualifying company for the purposes of section 110 of the Taxes Consolidation Act 1997, other than a qualifying company which holds qualifying assets (within the meaning of the said section 110) that consist of plant and machinery;]

(f) giving, or dealing in, credit guarantees or any other securities for money, and managing credit guarantees by the giver of the credit;

(g) F400[…]

(h) supplying services to a person under an arrangement that provides for the person to be reimbursed for the supply by the person of goods or services in accordance with a credit card, charge card or similar card scheme;

(i) entering into specified financial transactions within the meaning of Part 8A of the Taxes Consolidation Act 1997 where those transactions correspond to financial services listed elsewhere in this F401[subparagraph].

(2) F401[Financial services that consist of managing an undertaking of a kind specified in this subparagraph:]

(a) a collective investment undertaking as defined in section 172A of the Taxes Consolidation Act 1997;

F402[(aa) an investment limited partnership within the meaning of section 739J of the Taxes Consolidation Act 1997; ]

(b) a special investment scheme within the meaning of section 737 of the Taxes Consolidation Act 1997;

(c) an undertaking that is administered by the holder of an authorisation granted under the European Communities (Life Assurance) Regulations 1984 (S.I. No. 57 of 1984), or by a person who is deemed, by Article 6 of those Regulations, to be such a holder, the criteria in relation to which are the criteria specified in relation to an arrangement to which section 9(2) of the Unit Trusts Act 1990 applies;

(d) a unit trust scheme established solely for the purpose of superannuation fund schemes or charities;

F403[(e) an undertaking that is a qualifying company for the purposes of section 110 of the Taxes Consolidation Act 1997, other than a qualifying company which holds qualifying assets (within the meaning of the said section 110) that consist of plant and machinery;]

F402[(ea) an undertaking that enters into specified financial transactions within the meaning of Part 8A of the Taxes Consolidation Act 1997 where that undertaking corresponds to an undertaking specified elsewhere in this subparagraph;]

F404[(eb) a defined contribution scheme (within the meaning of the Pensions Act 1990), other than a one-member arrangement (within the meaning of that Act);

F405[(ec) an undertaking for collective investment in transferable securities (within the meaning of Article 1 of Directive 2009/65/EC of the European Parliament and of the Council of 13 July 2009³¹) which has been authorised by the competent authority (as defined in point (h) of Article 2(1) of that Directive) of another Member State;

(ed) an EU AIF (as defined in point (k) of Article 4(1) of Directive 2011/61/EU of the European Parliament and of the Council of 8 June 2011³²) managed by an AIFM (as defined in point (b) of Article 4(1) of that Directive) which has been authorised by F406[or registered with] the competent authority (as defined in F407[point (f)] of Article 4(1) of that Directive) of F408[a Member State];]]

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