Value-Added Tax Consolidation Act 2010

• (ii) if the officer is satisfied that that supply of those services is managed or administered by or on behalf of another person who has a direct or indirect beneficial interest (either directly or through an intermediary) in the supply of those services,

make a determination in relation to some or all of such supplies as specified in that determination deeming—

• (I) the relevant person to be supplying such supplies as specified in that determination in the course or furtherance of business,

• (II) the relevant person to be an accountable person in relation to the provision of such supplies as specified in that determination, and

• (III) such supplies as specified in that determination to be taxable supplies to which the rate specified in F49[F48[paragraph (a), (c) or (ca)], as appropriate, of section 46(1)] refers.

• (b) Subject to paragraph (c), where a determination is made under paragraph (a), the Revenue Commissioners shall, as soon as may be after the making of the determination, issue a notice in writing of that determination to the relevant person, and such determination shall have effect from such date as may be specified in the notice of that determination.

• (c) A determination referred to in paragraph (b) shall have effect no sooner than the start of the next taxable period following that in which the notice referred to in that paragraph was issued in respect of that determination.

• (d) Where an authorised officer is satisfied that the conditions that gave rise to the making of a determination under paragraph (a) no longer apply, the officer shall cancel that determination by notice in writing to the relevant person, and that cancellation shall have effect from the start of the next taxable period following that in which the notice issued.

• (2) Where any goods or services are provided by a club or other similar organisation in respect of a payment of money by any of its members, then, for the purposes of this Act—

• (a) the provision of the goods or services shall be deemed to be a supply by the club or other organisation of the goods or services, as the case may be, in the course or furtherance of business carried on by it, and

• (b) the money shall be deemed to be consideration for the supply.

(3)(a) In paragraph (b) “licensee” means—

• (i) where the licence is held by the nominee of a body corporate, the body corporate,

• (ii) in any other case, the holder of the licence.

• (b) The licensee of any premises (being premises in respect of which a licence for the sale of intoxicating liquor on or off those premises was granted)—

• (i) shall be deemed to be the promoter of any dance held, during the subsistence of that licence, on those premises, and

• (ii) shall be deemed to have received the total money (excluding tax) paid by those admitted to that dance together with any other consideration received or receivable in connection with the dance.

PART 3 Taxable Transactions

Chapter 1 Supply of goods

19. Meaning of supply of goods. [VATA s. 3(1), (1C) and (2)]

19.—(1) In this Act “supply”, in relation to goods, means—

• (a) the transfer of ownership of the goods by agreement (including the transfer of ownership of the goods to a person supplying financial services of the kind specified in F50[paragraph 6(1)(e) of Schedule 1] where those services are supplied as part of an agreement of the kind referred to in paragraph (c) in respect of the goods),

• (b) the sale of movable goods pursuant to a contract under which commission is payable on purchase or sale by an agent or auctioneer who concludes agreements in the agent’s or auctioneer’s own name but on the instructions of, and for the account of, another person,

• (c) the handing over of the goods to a person pursuant to an agreement which provides for the renting of the goods for a certain period subject to a condition that ownership of the goods shall be transferred to the person on a date not later than the date of payment of the final sum under the agreement,

• (d) F51[…]

• (e) the transfer of ownership of the goods pursuant to—

• (i) their acquisition (otherwise than by agreement) by or on behalf of the State or a local authority, or

• (ii) their seizure by any person acting under statutory authority,

• (f) the application (otherwise than by way of disposal to another person) by a person for the purposes of any business carried on by him or her of the goods, being movable goods which were developed, constructed, assembled, manufactured, produced, extracted, purchased, imported or otherwise acquired by him or her or by another person on his or her behalf, except where tax chargeable in relation to the application would, if it were charged, be wholly deductible under Chapter 1 of Part 8,

• (g) F52[subject to subsection (1A),] the appropriation of the goods by an accountable person for any purpose other than the purpose of his or her business or the disposal of the goods free of charge by an accountable person where—

• (i) tax chargeable in relation to those goods—

• (I) upon their purchase, intra-Community acquisition or importation by the accountable person, or

• (II) upon their development, construction, assembly, manufacture, production, extraction or application under paragraph (f),

as the case may be, was wholly or partly deductible under Chapter 1 of Part 8, or

• (ii) the ownership of those goods was transferred to the accountable person in the course of a transfer of a business or part thereof and that transfer of ownership was deemed not to be a supply of goods in accordance with section 20(2),

and

• (h) the transfer by a person of the goods from his or her business in the State to the territory of another Member State for the purposes of the person’s business, or a transfer of a new means of transport by a person in the State to the territory of another Member State, other than for the purposes of any of the following:

• (i) the transfer of the goods in question under the circumstances specified in section 29(1)(b) or (d) or 30;

• (ii) the transfer of the goods to another person under the circumstances specified in paragraphs 1(1) to (3), 3(1) and (3) and 7(1) to (4) of Schedule 2 and the transfer of the goods referred to in paragraphs 4(2), (4) and (5) and 5(2) of Schedule 2;

• (iii) the transfer of the goods for the purpose of having a service carried out on them where the goods which were so transferred by the person are, F53[after being assigned a valuation or] after being worked on, returned to that person in the State;

• (iv) the temporary use of the goods in question in the supply of a service by the person 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.

• F52[(1A) Subsection (1)(g) does not apply in any case where the goods appropriated by an accountable person for any purpose other than the purposes of his or her business are immovable goods that are acquired or developed by an accountable person on or after 1 January 2011.]

• (2) For the purposes of this Act “supply”, in relation to immovable goods, shall be regarded as including the transfer in substance of—

• (a) the right to dispose of the immovable goods as owner, or

• (b) the right to dispose of the immovable goods.

• (3) Where 3 or more persons enter into agreements concerning the same goods and fulfil those agreements by a direct supply of the goods by the first person in the chain of sellers and buyers to the last buyer, then the supply to that last buyer shall be deemed, for the purposes of this Act, to constitute a simultaneous supply by each seller in the chain.

20. Transfers, etc. deemed not to be supplies. [VATA s. 3(5)(a), (b) and (d)]

20.—(1) For the purposes of this Act, the transfer of ownership of goods pursuant to a contract of the kind referred to in section 19(1)(c) by the person supplying financial services of the kind specified in paragraph 6(1)(e) of Schedule 1 as part of that contract shall be deemed not to be a supply of the goods.

• (2) The transfer of ownership of goods—

• (a) as security for a loan or debt,

• (b) where the goods are held as security for a loan or debt, upon repayment of the loan or debt, or

• (c) being the transfer to an accountable person of a totality of assets, or part thereof, of a business (even if that business or part thereof had ceased trading) where those transferred assets constitute an undertaking or part of an undertaking capable of being operated on an independent basis,

shall be deemed, for the purposes of this Act, not to be a supply of the goods.

• (3) The disposal of goods by an insurer who has taken possession of them from the owner of the goods (in this subsection referred to as the “insured”), in connection with the settlement of a claim under a policy of insurance, being goods—

• (a) in relation to the acquisition of which the insured had borne tax, and

• (b) which are of such a kind or were used in such circumstances that no part of the tax borne was deductible by the insured,

shall be deemed, for the purposes of this Act, not to be a supply of the goods.

21. Supplies made free of charge. [VATA s. 3(1A)]

21.— Anything which is a supply of goods by virtue of section 19(1)(f), (g) or (h) shall be deemed, for the purposes of this Act, to have been effected for consideration in the course or furtherance of the business concerned except—

• (a) a gift of goods made in the course or furtherance of the business (otherwise than as one forming part of a series or succession of gifts made to the same person) the cost of which to the donor does not exceed a sum specified for that purpose in regulations, or

• (b) the gift, in reasonable quantity, to the actual or potential customer, of industrial samples in a form not ordinarily available for sale to the public.

22. Special rules in relation to supplies of goods. [VATA s. 3(4), (5)(c) and (7)]

22.—(1) Where an agent or auctioneer makes a sale of goods in accordance with section 19(1)(b), the transfer of those goods to that agent or auctioneer shall be deemed to be a supply of the goods to the agent or auctioneer at the time that the agent or auctioneer makes that sale.

• (2) Where a person (in this subsection F54[…] referred to as the “owner”)—

• (a) supplies financial services of the kind specified in paragraph 6(1)(e) of Schedule 1 in respect of a supply of goods within the meaning of section 19(1)(c), and

• (b) enforces the owner’s right to recover possession of the goods,

then the disposal of the goods by the owner shall be deemed, for the purposes of this Act, to be a supply of goods to which paragraph 12 of Schedule 1 does not apply.

(3)(a) Where, in the case of a business carried on, or that has ceased to be carried on, by an accountable person, goods forming part of the assets of the business are, under any power exercisable by another person (including a liquidator and a receiver), disposed of by the other person in or towards the satisfaction of a debt owed by the accountable person, or in the course of the winding up of a company, then those goods shall be deemed to be supplied by the accountable person in the course or furtherance of his or her business.

• (b) A disposal of goods under this subsection shall include any assignment or surrender that is deemed to be a supply of immovable goods as provided by section 95(5).

23. Supply following intra-Community acquisition. [VATA s. 3(8)]

23.—(1) F55[Subject to subsections (2) and (3),] where a person who is not established in the State makes an intra-Community acquisition of goods in the State and makes a subsequent supply of the goods to an accountable person in the State, then the person to whom the supply is made shall be deemed, for the purposes of this Act, to have made that supply and the intra-Community acquisition shall be disregarded.

• (2) Subsection (1) shall apply only where—

• (a) the person who is not established in the State has not exercised his or her option to register in accordance with section 65 by virtue of section 11(3), and

• (b) the person to whom the supply is made is registered in accordance with section 65.

• F56[(3) Subsection (1) shall not apply to call-off stock arrangements.]

23A. F57[Call-off stock arrangements

23A.—(1) This section applies to call-off stock arrangements which meet all of the following conditions:

• (a) goods are dispatched or transported by a taxable person, or by a third party acting on his or her behalf, to the State from another Member State, with a view to the goods being supplied in the State, at a later stage and after arrival, to an accountable person;

• (b) the accountable person is entitled to take ownership of the goods in accordance with an existing agreement with the taxable person;

• (c) the taxable person is not established in the State and does not have a fixed establishment in the State;

• (d) the accountable person is registered in accordance with section 65;

• (e) the identity and registration number of the accountable person are known to the taxable person at the time when the dispatch or transport of the goods begins;

• (f) the taxable person fulfils the requirements of Article 17a(2)(d) of the VAT Directive in the other Member State.

• (2) Subject to subsections (3) to (7), where a taxable person transfers goods forming part of his or her business assets to an accountable person in the State under call-off stock arrangements to which this section applies, the transfer of such goods shall not be treated as a supply of goods for consideration.

• (3) Where all of the conditions set out in subsection (1) are met, and provided that the transfer to the accountable person referred to in subsection (1)(a) of the right to dispose of the goods as owner occurs within the period of 12 months after the arrival of the goods in the State, then, at the time of the transfer of that right—

• (a) a supply of goods in accordance with Article 138(1) of the VAT Directive shall be deemed to be made by the taxable person referred to in subsection (1)(a) in the other Member State, and

• (b) an intra-Community acquisition of the goods shall be deemed to be made by the accountable person to whom the goods are supplied in the State.

• (4) Where—

• (a) within the period referred to in subsection (3), the goods have not been supplied to the accountable person referred to in subsection (1)(a) or a person substituted for that accountable person in accordance with subsection (6), and

• (b) none of the circumstances referred to in subsection (7) have occurred,

a supply of goods shall be deemed to take place on the day following the expiry of the period referred to in subsection (3).

• (5) No supply of goods shall be deemed to take place where—

• (a) within the period referred to in subsection (3), the right to dispose of the goods has not been transferred and the goods are returned to the Member State from which they were dispatched or transported, and

• (b) the taxable person records the return of the goods in the register provided for in Article 243(3) of the VAT Directive.

• (6) Where, within the period referred to in subsection (3), the accountable person referred to in subsection (1)(a) is substituted by another accountable person, no supply of goods shall be deemed to take place at the time of the substitution, provided that—

• (a) all other applicable conditions set out in subsection (1) are met, and

• (b) the taxable person records the substitution in the register provided for in Article 243(3) of the VAT Directive.

• (7)
• (a) Subject to paragraphs (b) to (d), where, within the period referred to in subsection (3), any of the conditions set out in subsections (1) and (6) cease to be fulfilled, a supply of goods shall be deemed to take place at the time that the relevant condition is no longer fulfilled.

• (b) If the goods are supplied to a person other than the accountable person referred to in subsection (1)(a) or a person substituted for that accountable person in accordance with subsection (6), it shall be deemed that the conditions set out in subsections (1) and (6) cease to be fulfilled immediately before such supply.

• (c) If the goods are dispatched or transported to a country other than the Member State from which they were initially moved, it shall be deemed that the conditions set out in subsections (1) and (6) cease to be fulfilled immediately before such dispatch or transport starts.

• (d) In the event of the destruction, loss or theft of the goods, it shall be deemed that the conditions set out in subsections (1) and (6) cease to be fulfilled on the date that the goods were actually removed or destroyed, or if it is impossible to determine that date, the date on which the goods were found to be destroyed or missing.]

Chapter 2 Intra-Community acquisitions

24. Intra-Community acquisitions of goods. [VATA s. 3A(1), (1A), (3) and (4)]

24.—(1) In this Act “intra-Community acquisition”, in relation to goods, means the acquisition of—

• (a) movable goods (other than new means of transport)—

• (i) supplied by—

• (I) a person registered for value-added tax in a Member State,

• (II) a person obliged to be registered for value-added tax in a Member State,

• (III) a person who carries on an exempted activity in a Member State, or

• (IV) a flat-rate farmer in a Member State,

• (ii) supplied 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, unless the individual carries on an exempted activity), and

• (iii) 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 supplied by a person in a Member State to a person in another Member State and which has been dispatched or transported from the territory of a Member State to the territory of another Member State as a result of being so supplied.

• (2) An intra-Community acquisition of goods shall be deemed not to occur where the supply of those goods is subject to value-added tax referred to in the VAT Directive in the Member State of dispatch under the provisions implementing Articles 4 and 35, first subparagraph of Article 139(3) and Articles 311 to 341 of that Directive in that Member State.

• F58[(2A) The application by the armed forces of a Member State taking part in a defence effort carried out for the implementation of a European Union activity under the European Union common security and defence policy, for the use of those armed forces or for the use of the civilian staff accompanying those armed forces, of goods which those armed forces have not purchased subject to the general rules governing taxation on the domestic market of a Member State shall be treated as an intra-Community acquisition of goods for consideration, where the importation of those goods would not be eligible for the exemption provided for in the provisions implementing Article 143(1)(ga) of the VAT Directive in the Member State on whose domestic market the goods were purchased.]

• (3) For the purposes of this section and section 32—

• (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 Chapter 1 or Chapter 1 of Part 4 (including either of those Chapters as read with section 2(3)),

• (b) an activity in another Member State shall be deemed to be an exempted activity where the same activity, if carried out in the State, would be an exempted activity,

• (c) a person shall be deemed to be a flat-rate farmer in another Member State where, under similar circumstances, the person would be a flat-rate farmer in the State F59[…], and

• (d) 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 an accountable person or entitled to elect to be an accountable person in the State in accordance with Part 2.

• (4) Where—

• (a) 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

• (b) value-added tax referred to in the VAT Directive is chargeable on the importation of those 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.

Chapter 3 Supply of services

25. Meaning of supply of services. [VATA s. 5(1) and (2)]

25.—(1) In this Act “supply”, in relation to a service, means the performance or omission of any act or the toleration of any situation other than—

• (a) the supply of goods, and

• (b) a transaction specified in section 20 or 22(2).

• (2) F60[…]

26. Transfer of intangible business assets deemed not to be supply of services. [VATA s. 5(8)]

26.—(1) For the purposes of this section “accountable person” shall not include a person who is an accountable person solely by virtue of F61[section 9, 10, 12,] 14(1) or 17(1).

• (2) The transfer of goodwill or other intangible assets of a business, in connection with the transfer of the business or part thereof (even if that business or that part thereof had ceased trading), or in connection with a transfer of ownership of goods in accordance with section 20(2)(c), by—

• (a) an accountable person to a taxable person who carries on a business in the State, or

• (b) a person who is not an accountable person to another person,

shall be deemed, for the purposes of this Act, not to be a supply of services.

27. Self-supply of services. [VATA s. 5(3) and (3B)]

27.—(1) For the purposes of this Act, any of the following, if so provided by regulations, and in accordance with those regulations, shall be deemed to be a supply of services by a person for consideration in the course or furtherance of that person’s business:

• (a) the use of goods (other than immovable goods) forming part of the assets of a business—

• (i) for the private use of an accountable person or of such person’s staff, or

• (ii) for any purposes other than those of an accountable person’s business,

where the tax on those goods is wholly or partly deductible;

• (b) the supply of services carried out free of charge by an accountable person for such person’s own private use or that of such person’s staff or for any purposes other than those of such person’s business;

• (c) the supply of services by an accountable person for the purposes of such person’s business where the tax on such services, were they supplied by another accountable person, would not be wholly deductible.

• (2) F62[Subject to subsection (3), the use of immovable goods] forming part of the assets of a business—

• (a) for the private use of an accountable person or of such person’s staff, or

• (b) for any purpose other than those of the accountable person’s business,

is a taxable supply of services if—

• (i) that use occurs during a period of 20 years following the acquisition or development of those goods by the accountable person, and

• (ii) those goods are treated for tax purposes as forming part of the assets of the business at the time of their acquisition or development.

• F63[(3) Subsection (2) does not apply in the case of immovable goods that are acquired or developed by an accountable person on or after 1 January 2011.]

28. Special rules in relation to supplies of services. [VATA s. 5(4) to (4B)]

28.—(1) The supply of services through a person (in this subsection referred to as the “agent”) who, while purporting to act on his or her own behalf, concludes agreements in his or her own name but on the instructions of, and for the account of, another person, shall be deemed, for the purposes of this Act, to constitute a supply of the services to and simultaneously by the agent.

• (2) Where services are supplied by a person and the person is not legally entitled to recover consideration in respect of or in relation to that supply but moneys are received in respect of or in relation to such supply, then, for the purposes of this Act—

• (a) the services in question shall be deemed to have been supplied for consideration, and

• (b) the moneys received shall be deemed to be consideration that the person who supplied the services in question became entitled to receive in respect of or in relation to the supply of those services.

• (3) Where a person is indemnified under a policy of insurance in respect of any amount payable in respect of services of a barrister or solicitor, those services shall be deemed, for the purposes of this Act, to be supplied to, and received by, such person.

• F64[(3A)
• (a) Where an injured party receives compensation pursuant to the Act of 2024 in respect of any amount payable in respect of services of a barrister or solicitor, those services shall be deemed, for the purposes of this Act, to be supplied to, and received by, the holder of the contract of insurance concerned under which the injured party was covered in respect of loss or injury caused by a vehicle.

• (b) In paragraph (a)—

“Act of 2024” means the Motor Insurance Insolvency Compensation Act 2024;

“injured party” has the meaning assigned to it by the Act of 2024.]

• F65[(4) Where, in the case of a business carried on, or that has ceased to be carried on, by an accountable person, services (being services that are supplied using the assets or part of the assets of an accountable person) are, under any power exercisable by another person (including a receiver or liquidator), supplied by that other person in or towards the satisfaction of a debt owed by the accountable person, or in the course of winding up of a company, then those services shall be deemed to be supplied by the accountable person in the course or furtherance of his or her business.

• (5) Where another person (including a receiver or liquidator), under any power exercisable by that other person, in or towards the satisfaction of a debt owed by a taxable person, or in the course of winding up of a company—

• (a) makes a supply consisting of a letting of immovable goods, being the assets or part of the assets of the taxable person, and

• (b) that other person exercises an option to tax that letting in accordance with section 97(1)(a)(i),

then that taxable person shall be deemed to have supplied that letting and to have exercised the option to tax.]

PART 4 Place of Taxable Transactions

Chapter 1 Place of supply of goods

29. General rules. [VATA s. 3(6)(a), (b), (c) and (cc)]

29.—(1) For the purposes of this Act, the place where goods are supplied shall be deemed to be—

• (a) in the case of goods dispatched or transported and to which section 30 does not apply, subject to subsection (2), the place where the dispatch or transportation to the person to whom the goods 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) in the case of goods supplied on board vessels, aircraft or trains during transport, the places of departure and destination of which are within the Community, the place where the transport begins.

• (2) Where goods referred to in subsection (1)(a) are dispatched or transported from a place outside the Community, then, for the purposes of this Act, the place of supply by the person who imports those goods and the place of any subsequent supplies shall be deemed to be where the goods are imported.

30. Goods supplied to non-registered persons. [VATA s. 3(6)(d)]

F66[30.—Notwithstanding section 29(1)(a) or (2), for the purposes of this Act, the place where goods are supplied shall be deemed to be—

• (a) subject to section 35A, in the case of an intra-Community distance sale of goods, the place where the goods are located when the dispatch or transport of the goods to the customer ends,

• (b) in the case of distance sales of goods imported from third territories or third countries into a Member State other than that in which the dispatch or transport of the goods to the customer ends, the place where the goods are located when the dispatch or transport of the goods to the customer ends;

• (c) in the case of distance sales of goods imported from third territories or third countries into the Member State in which the dispatch or transport of the goods to the customer ends, that Member State, provided that the value-added tax on those goods is declared under the provisions implementing Section 4 of Chapter 6 of Title XII of the VAT Directive in that Member State.]

31. Gas and electricity supplies. [VATA s. 3(6)(e) and (f) and (6A)]

31.—(1)(a) In this subsection “taxable dealer” means an accountable person whose principal business in respect of supplies of gas through the natural gas distribution system, F67[of heat or cooling energy through heating or cooling networks,] or of electricity, received by that person, is the supply of those goods for consideration in the course or furtherance of business and whose own consumption of those goods is negligible.

• (b) For the purposes of this Act, the place where goods are supplied shall be deemed to be—

• (i) in the case of the supply of gas through the natural gas distribution system, F67[of heat or cooling energy through heating or cooling networks,] or of electricity, to a taxable dealer, whether in the State, in another Member State of the Community or outside the Community—

• (I) the place where that taxable dealer has established the business concerned or has a fixed establishment for which the goods are supplied,

• (II) in the absence of such a place of business or fixed establishment, the place where that taxable dealer has a permanent address or usually resides,

• (ii) in the case of the supply of gas through the natural gas distribution system F67[situated within the territory of the Community or any network connected to such a system, of heat or cooling energy through heating or cooling networks], or of electricity, to a customer other than a taxable dealer, the place where that customer has effective use and consumption of those goods.

• (2) Where all or part of the goods referred to in subsection (1)(b)(ii) are not consumed by the customer referred to in that subsection, then, for the purposes of this Act, the goods not so consumed shall be deemed to have been supplied to that customer and used and consumed by that customer—

• (a) at the place where the customer has established the business concerned or has a fixed establishment for which the goods are supplied,

• (b) in the absence of such a place of business or fixed establishment, at the place where the customer has a permanent address or usually resides.

Chapter 2 Place of intra-Community transactions

32. Intra-Community acquisitions of goods. [VATA s. 3A(2) and (5)]

32.—(1) 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.

• (2) Without prejudice to subsection (1) but subject to subsection (3), when the person acquiring the goods quotes his or her 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, unless the person acquiring the goods can establish that such acquisition has been subject to value-added tax referred to in the VAT Directive in accordance with subsection (1).

• (3) Subsection (2) shall not apply where—

• (a) the person quotes the registration number assigned to him or her in accordance with section 65 for the purpose of making an intra-Community acquisition and the goods are dispatched or transported from the territory of a Member State directly to the territory of another Member State, neither of which is the State,

• (b) the person makes a subsequent supply of the goods to a person registered for value-added tax in the Member State where the dispatch or transportation ends,

• (c) the person issues an invoice in relation to that supply—

• (i) in such form and containing such particulars as would be required in accordance with section 66(1) if he or she made the supply of the goods in the State to a person registered for value-added tax in another Member State,

• (ii) containing an explicit reference to the EC simplified triangulation arrangements, and

• (iii) indicating that the recipient of that supply is liable to account for the value-added tax due in that Member State,

and

• (d) in accordance with regulations, the person includes a reference to the supply in the statement referred to in section 82 as if it were an intra-Community supply for the purposes of that section.

32A. F68[Chain transactions

32A.—(1) In this section—

“chain transaction” means a series of successive supplies of the same goods where those goods are dispatched or transported from one Member State to another Member State, directly from the first supplier of the goods to the last customer in the chain;

“intermediary operator” means a supplier in a chain transaction, other than the first supplier, who dispatches or transports the goods or engages a third party to dispatch or transport the goods on his or her behalf.

• (2) Subject to subsection (3), in a chain transaction, the dispatch or transport of the goods shall be ascribed only to the supply made to the intermediary operator.

• (3) Where the intermediary operator provides to his or her supplier a value-added tax identification number, issued to that intermediary operator by the Member State from which the goods are dispatched or transported, the dispatch or transport of the goods shall be ascribed only to the supply made by that intermediary operator.]

• F69[(4) This section does not apply to transactions in which a taxable person facilitates (within the meaning of section 91G(1)), through the use of an electronic interface such as a marketplace, platform, portal or similar means, the supply of goods and is the deemed supplier of those goods under Article 14a of the VAT Directive.]

Chapter 3 Place of supply of services

33. Application and interpretation of section 34. [VATA s. 5(5A) to (5E) and (9)]

33.—(1) For the purpose of applying section 34, every person registered for value-added tax is a taxable person.

• (2) In section 34(c) a supply of services connected with immovable goods includes—

• (a) a supply of services by experts or estate agents,

• (b) a provision of accommodation in a hotel or guesthouse or in an establishment having a similar function, or in a holiday camp or a site developed for use as a camping site, F70[…]

• F71[(ba) the supply of telecommunications services, radio or television broadcasting services or electronically supplied services, together with the provision of accommodation of the kind specified in paragraph (b), where the supply is by the provider of that accommodation acting in his or her own name, and]

• (c) a supply of services involving the preparation and co-ordination of construction work (including a supply of services of architects and of persons who provide on-site supervision).

• (3) In section 34(e) “intra-Community transport of goods” means any transport of goods in respect of which the place of departure and the place of arrival are located within the territories of 2 different Member States.

• (4) In section 34(k) “short-term” means the continuous possession or use of a means of transport throughout a period of not more than 30 days or, if the means of transport is a vessel, not more than 90 days.

• F72[(4A) In paragraphs (ka) and (kb) of section 34 “long-term” means the continuous possession or use of a means of transport throughout a period of more than 30 days or, if the means of transport is a vessel, more than 90 days.]

• F73[(4B) F74[…]]

• (5) The following services are specified for the purpose of section 34(m):

• (a) services that consist of transferring or assigning copyrights, patents, licences, trade marks and similar rights;

• (b) advertising services;

• (c) the services of consultants, engineers, consultancy firms, lawyers, accountants and other similar services, as well as data processing and the provision of information;

• (d) services that consist of obligations to refrain from pursuing or exercising, wholly or partly, a business activity or a right referred to in this subsection;

• (e) services that consist of financial transactions (including banking transactions and financial fund management transactions but excluding the provision of safe deposit facilities) or insurance transactions (including reinsurance transactions);

• (f) services that consist of supplying staff;

• (g) services that consist of hiring out movable tangible property (other than a means of transport);

• F75[(h) services that consist of the provision of access to a natural gas distribution system situated within the territory of the Community or to any network connected to such a system, to the electricity system or to the heating or cooling networks, or the transmission or distribution through these systems or networks, and the provision of other services directly linked to those systems;]

• (i) telecommunications services;

• (j) radio F76[or] television broadcasting services;

• (k) electronically supplied services.

34. General rules. [VATA s. 5(5)]

34.— The following rules apply to determine the place where, for the purposes of this Act, services are supplied:

• (a) except as provided by paragraphs (c), (d), (g), (i), (j) and (k), the place of supply of services to a taxable person acting as such is—

• (i) subject to subparagraph (ii), the place where the person’s business is established,

• (ii) if the services are supplied to a fixed establishment of the person located in a place other than the place where the business is established, the place where the fixed establishment is located,

• (iii) if there is no such place of business or fixed establishment, the place where the permanent address or usual place of residence of the taxable person who receives the services is located;

• (b) except as provided by paragraphs (c) to (n), the place of supply of services to a non-taxable person is—

• (i) subject to subparagraph (ii), the place where the supplier’s business is established,

• (ii) if the services are supplied from a fixed establishment of the supplier located at a place other than the place where the supplier’s business is established, the place where the fixed establishment is located,

• (iii) if there is no such place of business or fixed establishment, the place where the permanent address or usual place of residence of the supplier is located;

• (c) if the supply of services is connected with immovable goods, or is the grant of a right to use those goods, the place where those goods are located;

• (d) if the supply of services is the provision of passenger transport, the place or the places where the transport takes place;

• (e) if the supply of services is the provision of the transport of goods to a non-taxable person and is not an intra-Community transport of goods, the place or places where the transport takes place;

• (f) if the supply of services is the provision of intra-Community transport of goods to a non-taxable person, the place of departure of those goods (being the place where the transport of the goods actually begins) irrespective of the distance covered by the means of transport in order to reach the place where the goods are located;

• F77[(g) if the supply of services, and of any ancillary services, is in respect of or related to admission to a cultural, artistic, sporting, scientific, educational, entertainment or similar event, such as a fair or exhibition, F78[(including the supply of tickets granting access to such an event)] and the supply is to a taxable person, the place where that event actually takes place F79[, except where attendance at such an event is virtual];]

• F80[(ga) if the supply of services, and of any ancillary services, is in respect of or related to F81[…] a cultural, artistic, sporting, scientific, educational, entertainment or similar activity, such as a fair or exhibition (including the supply of services of the organiser of such an activity F78[or the supply of tickets granting access to such an activity]), and the supply is to a non-taxable person, the place where that activity actually takes place;]

• F79[(gb) if the supply of services, and of any ancillary services, is in respect of or related to a cultural, artistic, sporting, scientific, educational, entertainment or similar activity, such as a fair or exhibition (including the supply of services of the organiser of such an activity or the supply of tickets granting access to such an activity), and that supply is streamed or otherwise made virtually available to a non-taxable person, the place where that person is established, has a permanent address or usually resides;]

• (h) if the supply of services is to a non-taxable person and consists of—

• (i) ancillary transport activities, such as loading, unloading and handling goods,

• (ii) carrying out valuations of, or work on, movable goods, or

• (iii) contract work,

the place where those services are physically carried out;

• (i) if the supply of services is the provision of restaurant or catering services (other than those referred to in paragraph (j)), the place where those services are physically carried out;

• (j) if the supply of services is the provision of restaurant or catering services that are physically carried out on board a ship, aircraft or train during a section of a passenger transport operation undertaken within the Community and the first scheduled point of departure within the Community of that transport operation is in the State, the State;

• (k) if the supply of services consists of a short-term hiring out of a means of transport, the place where the means of transport is actually placed at the disposal of the customer;

• F82[(ka) subject to paragraph (kb), if the supply of services consists of a long-term hiring out of a means of transport to a non-taxable person, the place where that person is established or has a permanent address or usually resides;

• (kb) if—

• (i) the supply of services consists of a long-term hiring out of a pleasure boat to a non-taxable person, and

• (ii) that service is actually provided by the supplier from his or her place of business or a fixed establishment situated in that place,

the place where the pleasure boat is actually put at the disposal of the customer;]

• F78[(kc) F83[subject to section 35A] if the supply of services consists of the provision of—

• (i) telecommunications services,

• (ii) radio or television broadcasting services, or

• (iii) electronically supplied services,

(other than the provision of those services to which paragraph (c) relates) to a non-taxable person, the place where that person is established, has a permanent address or usually resides;]

• F84[(kd) F85[…]]

• (l) F86[…]

• (m) if the supply of services consists of a supply of services specified in section 33(5) and the supply is to a non-taxable person—

• (i) who is established outside the Community,

• (ii) whose permanent address is outside the Community, or

• (iii) who usually resides outside the Community,

the place where the person is established, has a permanent address or usually resides;

• (n) if the supply of services is the provision of services to a non-taxable person by an intermediary acting in the name and on behalf of another person, the place F87[where the underlying transaction is supplied].

35. Use and enjoyment provisions. [VATA s. 5(6) to (6AF)]

35.—(1) Where, in the case of a supply of services that consists of hiring out movable goods, the place of supply of the services would, apart from this subsection, be a place outside the Community but the services are in effect used and enjoyed in the State, the place of supply of those services is nevertheless taken to be the State for the purposes of this Act.

• (2) Where, in the case of a supply of services that consists of hiring out a means of transport, the place of supply of the services would, apart from this subsection, be the State but those services are in effect used and enjoyed outside the Community, the place of supply of those services is nevertheless taken to be outside the Community for the purposes of this Act.

• (3) Where, in the case of a supply of services that consists of the provision to a non-taxable person of a telecommunications service, a radio or a television broadcasting service or a telephone card, the place of supply of the service or card would, apart from this subsection, be outside the Community but the service is in effect used and enjoyed in the State, the place of supply is nevertheless taken to be the State for the purposes of this Act.

• (4) Where, in the case of a supply of services that consists of the provision by a taxable person established in the State of a telecommunications service or a telephone card to a non-taxable person, the place of supply of the service or card would, apart from this subsection, be outside the Community but the service is in effect used and enjoyed in the State, the place of supply is taken to be the State for the purposes of this Act.

• (5) Where, in the case of a supply of services that consists of the provision to a non-taxable person of financial services (including banking services and financial fund management services but not including the provision of safe deposit facilities) or insurance services (including reinsurance), the place of supply of the services would, apart from this subsection, be a place outside the Community but the services are in effect used and enjoyed in the State, the place of supply is nevertheless taken to be the State for the purposes of this Act.

• (6) Where money transfer services provided to a person in the State are in effect used and enjoyed in the State, the place of supply of intermediary services that are provided in respect of, or in relation to, those services to a principal established outside the Community, is taken to be the State for the purposes of this Act.

Chapter 4 Place of supply for certain taxable persons making supplies of intra-Community distance sales of goods and supplies of telecommunication services, radio or television broadcasting services or electronically supplied services

35A. F88[Amendment of Part 4 of Act of 2010

35A.—(1) Subject to subsection (3), sections 30(a) and 34(kc) shall not apply to—

• (a) intra-Community distance sales of goods, or

• (b) supplies of telecommunications services, radio or television broadcasting services or electronically supplied services, made by a taxable person where—

• (i) the taxable person is established or, in the absence of an establishment, has his or her permanent address or usually resides in the State only,

• (ii) the goods referred to in paragraph (a) are dispatched or transported to a Member State other than the State, or services referred to in paragraph (b) are supplied to a non-taxable person who is established, has his or her permanent address or usually resides in a Member State other than the State, and

• (iii) the total value of the supplies, exclusive of value-added tax, of goods referred to in paragraph (a) and services referred to in paragraph (b) does not in the current calendar year, and did not in the previous calendar year, exceed €10,000.

• (2) Subject to subsections (3) and (4), where subsection (1) applies—

• (a) section 29(1)(a) shall apply to intra-Community distances sales of goods, and

• (b) section 34(b) shall apply to the supply of telecommunications services, radio or television broadcasting services or electronically supplied services.

• (3) Where, during a calendar year, the threshold referred to in subsection (1)(iii) is exceeded, sections 30(a) and 34(kc) shall apply from the date on which that threshold is exceeded.

• (4)
• (a) A taxable person in respect of whom subsection (1) applies may opt for the place of supply of the supplies of goods referred to in subsection (1)(a) and services referred to in subsection (1)(b) to be determined in accordance with sections 30(a) and 34(kc).

• (b) Where a taxable person exercises the option provided for in paragraph (a), that option shall apply for a period of not less than 2 calendar years from the date on which the option is exercised.]

PART 5 Taxable Amount

Chapter 1 Taxable amount — principal provisions

36. Definitions — Chapter 1. [VATA s. 10(10) (in part)]

36.— In this Chapter—

“open market price”, in relation to—

• (a) the supply of any goods or services (other than an interest in immovable goods which is not a freehold interest), or

• (b) the intra-Community acquisition of goods,

means the price (excluding tax) which the goods might reasonably be expected to fetch or which might reasonably be expected to be charged for the services if sold in the open market at the time of the event in question;

“open market value”, in relation to a supply of goods or services—

• (a) subject to paragraph (b), means the total consideration (excluding tax) that a customer, at a marketing stage which is the same as the stage at which the supply of the goods or services takes place, would reasonably be expected to pay to a supplier at arm’s length under conditions of fair competition for a comparable supply of such goods or services,

• (b) if there is no comparable supply of goods or services, means—

• (i) in respect of goods, an amount that is not less than the purchase price of the goods or of similar goods or, in the absence of a purchase price, the cost price, determined at the time of supply,

• (ii) in respect of services, an amount that is not less than the full cost to the supplier of providing the service.

37. General rules on taxable amount. [VATA s. 10(1) to (2) and (9A)]

37.—(1) The amount on which tax is chargeable by virtue of section 3(a) or (c) shall, subject to this Chapter, be the total consideration which the person supplying goods or services becomes entitled to receive in respect of or in relation to such supply of goods or services, including all taxes, commissions, costs and charges whatsoever, but not including value-added tax chargeable in respect of that supply.

• (2) The amount on which tax is chargeable on the intra-Community acquisition of goods by virtue of section 3(d) or (e) shall, subject to this Chapter, be the total consideration, including all taxes, commissions, costs and charges whatsoever, but not including value-added tax chargeable in respect of that acquisition.

• (3) Where the consideration referred to in subsection (1) or (2) does not consist of or does not consist wholly of an amount of money, the amount on which tax is chargeable shall be the total amount of money which might reasonably be expected to be charged if the consideration consisted entirely of an amount of money equal to the open market price.

• (4) F89[Subject to sections 91C(5) and 91E(5), in relation to] the tax chargeable by virtue of section 3(a), (c), (d) or (e), where an amount is expressed in a currency other than the currency of the State—

• (a) unless paragraph (b) applies, the exchange rate to be used shall be the latest selling rate recorded by the Central Bank of Ireland F90[or the European Central Bank] for the currency in question at the time the tax becomes due,

• (b) if there is an agreement with the Revenue Commissioners for a method to be used in determining the exchange rate, then—

• (i) the exchange rate to be used shall be the exchange rate obtained using that method, and

• (ii) the method so agreed shall be applied for all transactions where an amount is expressed in a currency other than that of the State until the agreement to use such method is withdrawn by the Revenue Commissioners.

38. Determination that open market value applies. [VATA s. 10(3A)]

38.—(1) The Revenue Commissioners may, where they consider it necessary or appropriate to do so to ensure the correct collection of the tax, make a determination that the amount on which tax is chargeable on a supply of goods or services is the open market value of that supply, if the Commissioners are satisfied—

• (a) that the actual consideration in relation to that supply is—

• (i) lower than the open market value of that supply where the recipient of that supply—

• (I) has no entitlement to deduct tax under Chapter 1 of Part 8,

• (II) is not entitled to deduct all of the tax chargeable on that supply, or

• (III) is a flat-rate farmer,

• (ii) lower than the open market value of that supply, being an exempted activity, where the supplier—

• (I) engages in the course or furtherance of business in non-deductible supplies or activities within the meaning of section 61(1), or

• (II) is a flat-rate farmer,

or

• (iii) higher than the open market value where the supplier—

• (I) engages in the course or furtherance of business in non-deductible supplies or activities within the meaning of section 61(1), or

• (II) is a flat-rate farmer,

and

• (b) that—

• (i) the supplier and the recipient of that supply are persons connected by financial or legal ties, being persons who are party to any agreement, understanding, promise or undertaking whether express or implied and whether or not enforceable or intended to be enforceable by legal proceedings, or

• (ii) either the supplier or the recipient of that supply exercises control (within the meaning assigned to it by section 4(2)) over the other.

• (2) For the purposes of this Act, a value determined in accordance with this section shall be deemed to be the true value of the supply to which it applies.

• (3) The Revenue Commissioners may make regulations as seem to them to be necessary for the purposes of this section.

• (4) An inspector of taxes, or such other officer as the Revenue Commissioners may authorise for the purpose, may make a determination under this section.

39. General provisions on consideration. [VATA s. 10(3)]

39.—(1) Where the consideration actually received in relation to the supply of any goods or services exceeds the amount that the person supplying the goods or services was entitled to receive, the amount on which tax is chargeable shall be the amount actually received (excluding tax chargeable in respect of the supply).

• (2) Subject to subsection (3), where, in a case not coming within section 38, the consideration actually received in relation to the supply of any goods or services is less than the amount on which tax is chargeable or no consideration is actually received, such relief may be given by repayment or otherwise in respect of the deficiency as may be provided by regulations.

• (3) Subsection (2) shall not apply in the case of the letting of immovable goods which is a taxable supply of goods in accordance with section 95.

• (4) Where, following the issue of an invoice by an accountable person in respect of a supply of goods or services, the accountable person allows a reduction or discount in the amount of the consideration due in respect of that supply, the relief referred to in subsection (2) shall not be given until he or she issues the credit note required in accordance with section 67(1)(b) in respect of that reduction or discount.

40. Special consideration rule, triangulation. [VATA s. 10(5A)]

40.— Where—

• (a) an intra-Community acquisition is deemed to have taken place in the territory of another Member State in accordance with section 32(1),

• (b) the intra-Community acquisition has been subject to value-added tax, referred to in the VAT Directive, 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 32(2),

then the consideration for the intra-Community acquisition to which paragraph (c) relates shall be reduced to nil.

41. Two-thirds rule. [VATA s. 10(8)]

41.—(1) Where the value of movable goods (other than goods of a kind specified in paragraph 8 of Schedule 2) provided under an agreement for the supply of services exceeds two-thirds of the total consideration under the agreement for the provision of those goods and the supply of the services (other than transport services in relation to them)—

• (a) the consideration shall be deemed to be referable solely to the supply of the goods, and

• (b) tax shall be charged at the appropriate rate or rates specified in Chapter 1 of Part 6 on the basis of any apportionment of the total consideration made in accordance with subsection (2).

• (2) Where goods of different kinds are provided under an agreement of the kind referred to in subsection (1), the amount of the consideration referable to the supply of goods of each kind shall be ascertained for the purposes of that subsection by apportioning the total consideration in proportion to the value of the goods of each kind provided.

• (3) This section shall also apply to an agreement for the supply of immovable goods and, accordingly, the references in subsections (1) and (2) to an agreement for the supply of services shall be deemed to include a reference to such an agreement.

• (4) This section does not apply in respect of a supply of services to which section 16(3) F91[or (5)] applies.

42. Taxable amount for certain supplies. [VATA s. 10(4) to (4C) and (5)]

42.—(1)(a) Subject to paragraph (c), the amount on which tax is chargeable in relation to a supply of goods referred to in section 19(1)(e)(ii), (f) or (g) or a supply of services by virtue of regulations made for the purposes of section 27(1)(a) or (b) shall be the cost (excluding tax) of the goods to the person supplying or acquiring the goods or the cost (excluding tax) of supplying the services, as the case may be.

• (b) The amount on which tax is chargeable in relation to a supply of services by virtue of regulations made for the purposes of section 27(1)(c) shall be the open market price of the services supplied.

• (c) Where the supply referred to in paragraph (a) is a supply of immovable goods (in this paragraph referred to as the “appropriation”), the cost to the person making the appropriation shall include an amount equal to the amount on which tax was chargeable on the supply of those goods to that person, being the last supply of those goods to that person which preceded the appropriation.

(2)(a) The amount on which tax is chargeable in relation to the supply of goods referred to in section 19(1)(h) shall be the cost of the goods to the person making the supply or, in the absence of such a cost, the cost price of similar goods in the State.

• (b) Where an intra-Community acquisition occurs in the State following a supply of goods in another Member State which, if such supply were carried out in similar circumstances in the State would be a supply of goods in accordance with section 19(1)(h), then the amount on which tax is chargeable in respect of that intra-Community acquisition shall be the cost to the person making the supply in that Member State or, in the absence of a cost to that person, the cost price of similar goods in that other Member State.

• (3) The amount on which tax is chargeable in relation to services for which the recipient is, by virtue of F92[section 12 or 17(1)], liable for the tax chargeable, shall be the consideration for which the services were in fact supplied to him or her.

• (4) In the case of a supply of goods of the kind referred to in section 19(1)(c), where, as part of an agreement of the kind referred to in that section, the supplier of the goods is also supplying financial services of the kind specified in paragraph 6(1)(e) of Schedule 1 in respect of those goods, the amount on which tax is chargeable in respect of the supply of the goods in question shall be the greater of—

• (a) the open market price of the goods,

• (b) the amount of the total consideration as specified in section 37(1) which the person supplying the goods becomes entitled to receive in respect of or in relation to such supply.

• (5) Where goods chargeable with a duty of excise (other than alcohol products within the meaning of section 92), are supplied while warehoused, and before payment of the duty, to an unregistered person, the amount on which tax is chargeable in respect of the supply shall be increased by an amount equal to the amount of duty that would be payable in relation to the goods if the duty had become due at the time of the supply.

43. Vouchers, etc. [VATA s. 10(6) to (7A) and s. 10(10) (in part)]

43.—(1) In this section “redeemable value” means the amount stated on a coupon, stamp, telephone card, token or voucher or, where an amount is not so stated, the value expressed in terms of money for which a coupon, stamp, telephone card, token or voucher can be used as consideration (or part consideration) for a supply of goods or services.

• (2) Subject to subsection (3), where a right to receive goods or services for the redeemable value of any coupon, stamp, telephone card, token or voucher is granted for a consideration, the consideration shall be disregarded for the purposes of this Act except to the extent (if any) that it exceeds that redeemable value.

• (3) Notwithstanding subsection (2), where—

• (a) a supplier—

• (i) supplies a coupon, stamp, telephone card, token or voucher, which has a redeemable value, F93[to an accountable person] who acquires it in the course or furtherance of business with a view to resale, and

• (ii) promises to subsequently accept that coupon, stamp, telephone card, token or voucher at its redeemable value in full or part payment of the price of goods or services,

and

• F93[(b) an accountable person who acquires that coupon, stamp, telephone card, token or voucher whether from the supplier referred to in paragraph (a) or from any other accountable person in the course or furtherance of business, supplies it for consideration in the course or furtherance of business, ]

then, in the case of each such supply, the consideration received shall not be disregarded for the purposes of this Act and when such coupon, stamp, telephone card, token or voucher is used in payment or part payment of the price of goods or services, its redeemable value shall be disregarded for the purposes of section 37(3).

• (4) Provision may be made by regulations for the purpose of determining the amount on which tax is chargeable in relation to one or more of the following:

• (a) supplies of coupons, stamps, tokens or vouchers when supplied as things in action (not being coupons, stamps, tokens or vouchers specified in subsection (2));

• (b) subject to subsection (3) or (5), supplies of goods or services wholly or partly in exchange for coupons, stamps, telephone cards, tokens or vouchers of a kind specified in subsection (2) or paragraph (a),

and such regulations may, in the case of supplies referred to in paragraph (a), provide that the amount on which tax is chargeable shall be nil.

(5)(a) Where a supplier sells a voucher to a buyer at a discount and promises to subsequently accept that voucher at its face value in full or part payment of the price of goods purchased by a customer who was not the buyer of the voucher, and who does not normally know the actual price at which the voucher was sold by the supplier, the consideration represented by the voucher shall, subject to regulations (if any), be the sum actually received by the supplier on the sale of the voucher.

• (b) Paragraph (a) is for the purpose of giving further effect to Article 73 of the VAT Directive, and shall be construed accordingly.

43A. F94[Vouchers — Multi-purpose and single - purpose, etc.

43A.—(1) In this section—

“multi-purpose voucher” means a voucher other than a single-purpose voucher;

“single-purpose voucher” means a voucher where the place of supply of the goods or the services to which the voucher relates, and the tax due on those goods or services, are known at the time of issue of the voucher;

“voucher” means an instrument, whether in an electronic or physical format, where there is an obligation to accept it as consideration or part consideration for a supply of goods or services and where the goods or services to be supplied or the identities of their potential suppliers are either indicated on the instrument itself or in related documentation, including the terms and conditions of use of such instruments.

(2)(a) The actual handing over of goods or the actual provision of services in return for a multi-purpose voucher, accepted as consideration or part consideration by a supplier shall be a supply, but each preceding transfer of that multi-purpose voucher shall be disregarded for the purposes of this Act.

• (b) Where a multi-purpose voucher is issued or transferred by a taxable person, other than the taxable person carrying out the supply as set out in paragraph (a), the supply of additional services, insofar as they can be identified, shall be subject to tax.