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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State Partially repealed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

(iii) a credit institution (within the meaning of the European Union (Capital Requirements) Regulations 2014 (S.I. No. 158 of 2014)) which has been authorised by the Central Bank of Ireland to carry on the business of a credit institution in accordance with the provisions of any financial services legislation (within the meaning of those Regulations), other than an authorisation granted under section 9A of the Central Bank Act 1971;

“records” means any document, or any other written or printed material in any form, including any information stored, maintained or preserved by means of any mechanical or electronic device, whether or not stored, maintained or preserved in a legible form, which a person is required to keep, retain, issue or produce for inspection or which may be inspected under any provision relating to EU value-added tax.

(b) The case referred to in subsection (7) is a case in which an authorised officer is required by Council Regulation 904/2010/EU of 7 October 2010³⁰ on administrative cooperation and combating fraud in the field of value-added tax to provide to a requesting authority (as defined in Article 2 of that Council Regulation) in another Member State, on request by that authority, any books, records, accounts or other documents whether—

(i) related to a business being carried on in the State or another Member State,

(ii) connected with that business by means of trading relations, either current or otherwise, that such a business has had with other businesses, or

(iii) held by a financial institution,

and where such a request is made, the books, records, accounts or other documents that may be the subject of the exercise of the powers referred to in subsection (7) shall extend to such books, records, accounts or other documents as are deemed to be relevant by the authorised officer.

(c) Notwithstanding any obligation as to secrecy or other restriction upon disclosure of information imposed by or under statute or otherwise, and subject to this section, an authorised officer may, for the purpose of fulfilling a request related to the case referred to in this subsection, serve on a financial institution a notice in writing—

(i) requiring the financial institution, within such period as may be specified in the notice, not being less than 30 days from the date of service of the notice, to do either or both of the following, as may be specified in the notice:

(I) to make available for inspection by the authorised officer such books, records, accounts or other documents as are in the financial institution's power, possession or procurement and as contain, or may, in the opinion of the authorised officer (being an opinion formed on reasonable grounds) contain, information relevant to the case referred to in this subsection;

(II) to furnish to the authorised officer, in writing or otherwise, such information, explanations and particulars as the authorised officer may reasonably require, being information, explanations and particulars that are relevant to any such case,

and

(ii) informing the financial institution of the consequences under section 115(5A) of failing to comply with the notice.

(d) Where, in compliance with the requirements of a notice under paragraph (c), a financial institution makes available for inspection by an authorised officer, books, records, accounts or other documents specified in the notice, it shall afford the authorised officer reasonable assistance, including information, explanations and particulars, in relation to the use of all the electronic or other automatic means, if any, by which the books, records, accounts or other documents, in so far as they are in a non-legible form, are capable of being reproduced in a legible form and any data equipment or any associated apparatus or material.

(e) An authorised officer shall not serve a notice on a financial institution under paragraph (c) without the consent in writing of a Revenue Commissioner and without having reasonable grounds to believe that the financial institution is likely to have information relevant to the case referred to in this subsection.

(f) Where, in compliance with a notice served under paragraph (c), a financial institution makes books, records, accounts or other documents available for inspection by an authorised officer, the authorised officer may take extracts from or make copies of all or any part of the books, records, accounts or other documents.]]

F306[Chapter 1A Special measures for the protection of the tax]

108A. F307[Notice of requirement to furnish certain information, etc.

108A.—(1) The Revenue Commissioners may, for the purposes of the prevention and detection of tax evasion, serve a notice in writing on an accountable person whom the Commissioners have reasonable grounds for believing is likely to have further information, explanations or particulars in respect of any books, records (within the meaning of section 108), accounts or other documents relating to his or her supplies of goods made to his or her customers which may assist in identifying taxable supplies in respect of which tax chargeable will not be, or is not likely to be, paid requiring the accountable person to furnish to the Commissioners any such information, explanations or particulars as they may reasonably require and which they consider may so assist.

(2) A notice served under subsection (1) shall—

(a) specify—

(i) the date from which the notice shall have effect, being a date not earlier than 7 days from the date of service of the notice,

(ii) the information, explanations or particulars, referred to in subsection (1), required to be furnished to the Revenue Commissioners,

(iii) the period for which the notice shall have effect, being a period not more than 2 months from the date specified under subparagraph (i),

(iv) the period within which the accountable person shall furnish the specified information, explanations or particulars to the Commissioners, being a period not less than 14 days from the end of the period specified under subparagraph (iii), and

(v) the form in which the specified information, explanations or particulars shall be furnished to the Commissioners,

and

(b) inform the accountable person of the consequences under section 115(8A) of failing to comply with the notice.]

108B. F308[Notice of requirement to issue a document

108B.—(1) The Revenue Commissioners may, for the purposes of an inquiry or investigation, where they have reasonable grounds to believe that the service of such a notice may assist in the prevention and detection of tax evasion, serve a notice in writing on an accountable person, requiring such person, for such period as is specified in the notice, in relation to each supply of taxable goods or services made by that person to which the provisions of section 66(1)(a) do not apply, to issue, at the time of such supply, a document which shall—

(a) contain all the particulars that would be required by regulations to be included in the document if that document were an invoice required to be issued in accordance with section 66(1)(a), and

(b) unless subsection (2) applies, state that the document is issued under section 108B of the Value-Added Tax Consolidation Act 2010.

(2) A document issued pursuant to a notice served under subsection (1) may be issued as if it were an invoice issued in accordance with section 66(1), using a sequential number from a series of numbers used for the purpose of identifying invoices issued in accordance with section 66(1), subject to the accountable person keeping a separate record of the number within that series that applies to any such document so issued.

(3) A notice served under subsection (1) shall—

(a) specify the period for which the notice shall have effect, being a period of not more than 2 months beginning on a date not earlier than 7 days from the date of service of the notice, and

(b) inform the accountable person of the consequences under section 115(8B) of failing to comply with the notice.]

108C. F309[Joint and several liability for tax

108C.—(1) In this section—

“first accountable person” means the person who, in relation to any taxable supply of goods or services or intra-Community acquisition of goods chargeable to tax in accordance with section 3(a), (c), (d) or (e) is, apart from this section, liable to pay the tax chargeable in accordance with Chapter 3 of Part 9;

“second accountable person” means a person, other than the first accountable person, who participates as a purchaser or as a supplier in a series of taxable supplies;

“series of taxable supplies” means a supply of taxable goods or services made or received by an accountable person and any previous or subsequent supply of those taxable goods or services made or received by other accountable persons and includes intra-Community acquisitions of goods.

(2) Where, in relation to a particular series of taxable supplies—

(a) at the time a supply or intra-Community acquisition (forming part of that series) was made, the second accountable person knows that, or is reckless as to whether or not, that supply of goods or services or intra-Community acquisition is connected to the fraudulent evasion of tax, and

(b) in respect of a taxable period, some or all of the tax due and payable in relation to the supply or intra-Community acquisition has not been remitted to the Collector-General by the first accountable person,

the second accountable person is jointly and severally liable with the first accountable person for the tax due and payable on that supply or intra-Community acquisition in accordance with subsection (3) and shall be liable to pay that tax as if it were tax due and payable by the second accountable person in accordance with Chapter 3 of Part 9.

(3) The amount of tax for which the second accountable person is held, as referred to in subsection (2), jointly and severally liable shall, for each taxable supply of goods or services or intra-Community acquisition, be calculated in accordance with the following formula—

A - B

where—

A is the tax payable by the first accountable person on that taxable supply of goods or services, or intra-Community acquisition under section 3(a), (c), (d) or (e), and

B is the amount of tax, if any, which may be deductible in accordance with section 59(2) by the first accountable person, provided that the aforementioned deductible tax is directly attributable to the acquiring of those goods and services which give rise to the charge to tax payable by the first accountable person.

(4) Where, in relation to any period, the Revenue Commissioners or such officer as the Revenue Commissioners may authorise, have reason to believe that an amount of tax is due and payable to the Commissioners in accordance with this section, they shall serve a notice in writing on the second accountable person, specifying—

(a) that the second accountable person is jointly and severally liable, in accordance with this section, for tax that has not been remitted,

(b) the amount of tax due and payable by the second accountable person, and

(c) the name and address of any accountable person, with whom the second accountable person is jointly and severally liable in accordance with this section.]

108D. F310[Cancellation of a registration number - special provisions for notification and publication

108D.— Where—

(a) a registration number assigned to a person in accordance with section 65(2) is cancelled, and

(b) it appears requisite to the Revenue Commissioners to do so for the protection of the revenue,

the Commissioners may, notwithstanding any obligation as to secrecy or other restriction upon disclosure of information imposed on them by any enactment or otherwise—

(i) inform the suppliers to the person to whom that registration number relates, insofar as it is practicable, that that person’s registration number has been cancelled and furnish them with—

(I) that cancelled registration number,

(II) the date from which that registration number has been cancelled, and

(III) the name and address of the person to whom that registration number had been assigned,

(ii) publish in Iris Oifigiúil—

(I) the cancelled registration number,

(II) the date from which that registration number has been cancelled, and

(III) the name and address of the person to whom that registration number had been assigned,

and

(iii) make publicly available the information which has been published in accordance with paragraph (ii) in any other publication and in any manner, form, format or media.]

109. Security to be given by certain taxable persons. [VATA s. 23A]

109.—(1) The Revenue Commissioners may, where it appears requisite to them to do so for the protection of the revenue, require an accountable person, as a condition of the person supplying goods or services under a taxable supply, to give security, or further security, of such amount and in such manner and form as they may determine, for the payment of any tax which is, or may become, due from him or her from the date of service on him or her of a notice in writing to that effect.

(2) Where a notice is served on a person in accordance with subsection (1), the person F311[may appeal 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 referred to in subsection (1), the requirement to give security under that subsection.]

109A. F312[Tax representative.

109A.—(1) Subject to subsections (2) and (3), the Revenue Commissioners may, where it appears requisite to them to do so for the protection of the revenue, serve on a taxable person a notice in writing requiring the person to appoint a representative (in this section referred to as a “tax representative”) who is established in the Community to be the person who shall be liable for the payment of tax due and payable by the taxable person.

(2) Subsection (1) shall apply where the taxable person is not established in the State and no legal instrument relating to mutual assistance similar in scope to that provided for in Directive 76/308/EEC³² and Regulation (EC) No 1798/2003³³ exists with the country in which that taxable person is established.

(3) Subsection (1) shall not apply to a taxable person not established within the Community who has opted for the special scheme provided for under Section 2 of Chapter 6 of Title XII of the VAT Directive.

(4) A tax representative appointed in accordance with subsection (1) shall be jointly and severally liable with the taxable person referred to in that subsection for the tax due and payable on the taxable supplies of the taxable person and shall be liable to pay that tax as if it were tax due and payable by the tax representative in accordance with Chapter 3 of Part 9.

(5) A notice served under subsection (1) shall—

(a) require the taxable person to furnish details of the appointment of the tax representative to the Revenue Commissioners within 21 days of receipt of the notice,

(b) specify the form in which the details referred to in paragraph (a) shall be furnished to the Revenue Commissioners, and

Chapter 2 Estimation, assessment and time limits

110. Estimation of tax due. [VATA s. 22]

110.—(1)(a) Subject to paragraph (b), where within the time prescribed by section 76 or 77, as may be appropriate, an accountable person fails to furnish in accordance with the relevant regulations a return of the tax payable by that person in respect of any period, then, without prejudice to any other action which may be taken, the Revenue Commissioners may, in accordance with regulations, but subject to section 113, estimate the amount of tax payable by him or her in respect of that period and serve notice on him or her of the amount estimated.

(b) Where the Revenue Commissioners are satisfied that—

(i) an amount estimated under paragraph (a) is excessive, they may amend the amount so estimated by reducing it, or

(ii) an amount estimated under paragraph (a) is insufficient, they may amend the amount so estimated by increasing it,

and, in either case, they shall serve notice on the person concerned of the revised amount estimated and such notice shall supersede any previous notice issued under this subsection.

(2) Where a notice is served under subsection (1) on a person, the following provisions shall apply:

F313[(a) a person who considers that he or she is not an accountable person may appeal 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, for a determination on whether he or she is an accountable person;]

(b) on the expiration of such period, if no such claim is required to be so referred, or if such a claim is required to be so referred, on final determination against the claim, the estimated tax specified in the notice shall be recoverable in the same manner and by the like proceedings as if the person had furnished, within the prescribed period, a true and correct return, in accordance with regulations, for the period to which the estimate relates, showing as due by that person such estimated tax;

F314[(c) if, after the service of the notice, the person—

(i) furnishes a return, in accordance with regulations, in respect of the period specified in the notice, and

(ii) pays tax in accordance with the return, together with any interest and costs which may have been incurred in connection with the default,

the notice shall stand discharged and the person may claim, in accordance with regulations, a refund of any excess tax which may have been paid in respect of the period specified in the notice.]

(3) A notice given by the Revenue Commissioners under subsection (1) may extend to 2 or more taxable periods.

111. Assessment of tax due. [VATA s. 23]

111.—(1) Where, in relation to any period, the inspector of taxes, or such other officer as the Revenue Commissioners may authorise to exercise the powers conferred by this section (in this section referred to as “other officer”), has reason to believe that an amount of tax is due and payable to the Revenue Commissioners by a person in any of the following circumstances:

(a) the total amount of tax payable by the person F315[, including tax (if any) payable in accordance] F316[with section 108C(3), 109A(4) or 91J(10)(b)] was greater than the total amount of tax (if any) paid by that person;

(b) the total amount of tax refunded to the person in accordance with section 99(1) was greater than the amount (if any) properly refundable to that person;

F318[(d) the total amount of tax refunded to the person in accordance with an order under section 103 was greater than the amount (if any) properly refundable to that person,]

then, without prejudice to any other action which may be taken, the inspector or other officer—

F317[(i) may, in accordance with regulations but subject to section 113, make an assessment in one sum of—

(I) the total amount of tax F315[, including tax (if any) payable in accordance] F316[with section 108C(3), 109A(4) or 91J(10)(b)] which in his or her opinion should have been paid,

(II) the total amount of tax (including a nil amount) which in accordance with section 99(1) should have been refunded, or

(III) the total amount of tax (including a nil amount) which in accordance with the order under section 103 should have been refunded,

as the case may be, in respect of such period, and]

(ii) may serve a notice on the person specifying—

(I) the total amount of tax so assessed,

(II) the total amount of tax (if any) paid by the person or refunded to the person in relation to such period, and

(III) the total amount so due and payable (referred to subsequently in this section as “the amount due”).

F319[(2) Where a notice of assessment is served on a person under subsection (1), the following paragraphs shall apply:

(a) subject to paragraph (b), a person aggrieved by an assessment made on that person under subsection (1) may appeal the assessment 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 assessment;

(b) where, in accordance with section 76 or 77, a person on whom a notice of assessment is served is required to furnish a return and remit the amount of tax payable to the Collector-General, no appeal lies against the assessment until such time as the person—

(i) furnishes the return in respect of each taxable period included in the period referred to in subsection (1), and

(ii) pays or has paid the amount of tax payable on the basis of that return;

(c) in default of an appeal, in accordance with paragraph (a), being made by a person on whom a notice of assessment has been served—

(i) the assessment shall be final and conclusive, and

(ii) the amount due shall be due and payable as if the tax were tax that the person referred to in paragraph (b) is liable to pay for the taxable period during which the period of 14 days after the date of the service of the notice of assessment expires;

and

(d) where an appeal is determined by agreement or otherwise, the amount due as determined in relation to the appeal shall be due and payable as if the tax were tax that the person referred to in paragraph (a) is liable to pay for the taxable period during which the appeal is so determined.

(3) Interest shall not be chargeable in accordance with section 114 from the date on which an assessment is made where—

(a) the amount that was paid in accordance with subsection (2)(b)(ii) is greater than 80 per cent of the amount found to be due on determination of the appeal, and

(b) the balance of the amount found to be due on determination of the appeal is paid within 30 days of such determination.]

F320[(4) An assessment that is otherwise final and conclusive shall not, for any purpose of this Act, be regarded as not final and conclusive or as ceasing to be final and conclusive by reason only of the fact that a Revenue officer has amended, or may amend, the assessment.]

112. Generation of electronic, etc. estimates and assessments. [VATA s. 22A]

112.— For the purposes of this Act and regulations, where an officer of the Revenue Commissioners nominated in accordance with regulations for the purposes of section 110 or an inspector of taxes or an officer of the Revenue Commissioners authorised for the purposes of section 111, or any other officer of the Revenue Commissioners acting with the knowledge of such nominated officer or such inspector or such authorised officer causes to issue, manually or by any electronic, photographic or other process, a notice of estimation or assessment of tax bearing the name of such nominated officer or such inspector or such authorised officer, that estimate or assessment to which the notice of estimation or assessment of tax relates shall be deemed—

(a) in the case of an estimate made under section 110, to have been made by such nominated officer, and

(b) in the case of an assessment made under section 111, to have been made by such inspector or such authorised officer, as the case may be, to the best of such inspector’s or such authorised officer’s opinion.

113. Time limits. [VATA s. 30]

113.—(1) An estimation or assessment of tax under section 110 or 111 may be made at any time not later than 4 years—

(a) after the end of the taxable period to which the estimate or assessment relates, or

(b) if the period for which the estimate or assessment is made consists of 2 or more taxable periods, after the end of the earlier or earliest taxable period within that period.

(2)(a) Subject to paragraphs (b) and (c), in this subsection “neglect” means negligence or a failure to give any notice, to furnish particulars, to make any return or to produce or furnish any invoice, credit note, debit note, receipt, account, voucher, bank statement, estimate or assessment, statement, information, book, document, record or declaration required to be given, furnished, made or produced by or under this Act or regulations.

(b) A person shall be deemed not to have failed to do anything required to be done within a limited time if the person did it within such further time (if any) as the Revenue Commissioners may have allowed.

(c) Where a person had a reasonable excuse for not doing anything required to be done, he or she shall be deemed not to have failed to do it if he or she did it without unreasonable delay after the excuse had ceased.

(d) Notwithstanding subsection (1), in a case in which any form of fraud or neglect has been committed by or on behalf of any person in connection with or in relation to tax, an estimate or assessment as referred to in that subsection may be made at any time for any period for which, by reason of the fraud or neglect, tax would otherwise be lost to the Exchequer.

(3)(a) Where a person dies, an estimation or assessment of tax under section 110 or 111, as the case may be, may be made on the person’s personal representative for any period for which such an estimation or assessment could have been made on him or her immediately before his or her death, or could be made on him or her if he or she were living, in respect of tax which became due by the person before his or her death, and the amount of tax recoverable under any such estimation or assessment shall be a debt due from and payable out of the estate of the person.

(b)(i) No estimation or assessment of tax shall be made by virtue of this subsection later than 3 years after the expiration of the year in which the deceased person died, in a case in which the grant of probate or letters of administration was made in that year.

(ii) No such estimation or assessment shall be made later than 2 years after the expiration of the year in which such grant was made in any other case.

(i) after the year in which the deceased person died, lodges a corrective affidavit for the purposes of the assessment of estate duty, or delivers an additional affidavit under section 48 of the Capital Acquisitions Tax Consolidation Act 2003, or

(ii) is liable to deliver an additional affidavit under section 48 of the Capital Acquisitions Tax Consolidation Act 2003, has been so notified by the Revenue Commissioners and did not deliver such additional affidavit in the year in which the deceased person died,

the estimation or assessment under section 110 or 111 may be made at any time before the expiration of 2 years after the end of the year in which the corrective affidavit was lodged or the additional affidavit was or is delivered.

(4) Subject to [F321section 116(10) or 116A(13), as appropriate], proceedings for the recovery of any penalty under this Act may be commenced at any time within 6 years next after the date on which it was incurred.

Chapter 3 Interest and penalties

114. Interest payable by accountable persons. [VATA s. 21]

114.—(1) Where any amount of tax becomes payable under F322[section 76, 77, 91C(4) or 91E(4)] and is not paid, simple interest on the amount shall be paid by the accountable person, and such interest shall be calculated from the date on which the amount became payable and at a rate of 0.0274 per cent for each day or part of a day during which the amount remains unpaid.

(2) Where an amount of tax is refunded to a person and—

(a) no amount of tax was properly refundable to that person under section 99(1), or

(b) the amount of tax refunded is greater than the amount properly refundable to that person under section 99(1),

then simple interest shall be paid by that person on any amount of tax refunded to that person which was not properly refundable to that person under section 99(1), from the date the refund was made, at the rate of 0.0274 per cent for each day or part of a day during which the person does not correctly account for any such amount refunded which was not properly refundable.

(3)(a) Subject to paragraph (b), where the amount of the balance of tax remaining to be paid in accordance with section 77(2)(b) and (c) by an authorised person referred to in section 77(5) (in this subsection referred to as the “balance”) represents more than 20 per cent of the tax which the authorised person became accountable for in respect of his or her accounting period, then, for the purposes of this subsection, that balance shall be deemed to be payable on a day (in this subsection referred to as the “accrual day”) which is 6 months prior to the final day for the furnishing of a return in accordance with section 77(2)(b) and simple interest in accordance with this section shall apply from that accrual day.

(b) Where an authorised person can demonstrate to the satisfaction of the Collector-General that the amount of interest payable on the balance, in accordance with this subsection, is greater than the sum of the amounts of interest which would have been payable in accordance with this section if—

(i) the authorised person were not so authorised,

(ii) the person had submitted a return in accordance with section 76(1) for each taxable period comprising the accounting period, and

(iii) the amounts which were paid by direct debit during a taxable period are deemed to have been paid on the due date for submission of that return for that taxable period,

then that sum of the amounts of interest is payable.

(4) Subsections (1) and (2) shall apply—

(a) to tax recoverable by virtue of a notice under section 110 as if the tax were tax which the person was liable to pay for the respective taxable period or periods comprised in the notice, and

(b) to tax recoverable by virtue of a notice under section 111 (whether a notice of appeal under that section is received or not) as if the tax were tax which the person was liable to pay for the taxable period or, as the case may be, the later or latest taxable period included in the period comprised in the notice.

114A. F323[ Interest payable in certain circumstances.

114A.—(1) Where an amount of tax is refunded to a person in accordance with an order under section 103 and—

(a) no amount of tax was properly refundable to that person under the order, or

(b) the amount of tax refunded is greater than the amount properly refundable to that person under that order,

then simple interest shall be paid by that person on any amount of tax refunded to that person which was not properly refundable to that person under that order, from the date the refund was made, at the rate of 0.0274 per cent for each day or part of a day during which the person does not correctly account for any such amount refunded which was not properly refundable.

(2) Subsection (1) shall apply to tax recoverable by virtue of a notice under section 111 (whether a notice of appeal under that section is received or not) as if the tax were tax which the person was liable to pay for the taxable period or, as the case may be, the later or latest taxable period included in the period comprised in the notice.]

114B. F324[Covid-19: special warehousing and interest provisions

114B.—(1) F325[Subject to subsection (1A), in this section]—

“the Acts” means—

(a) this Act, other than this section,

(b) Parts 18C and 18D of the Taxes Consolidation Act 1997,

(d) the Capital Acquisitions Tax Consolidation Act 2003 and the enactments amending or extending that Act,

(e) the Finance (Local Property Tax) Act 2012 and the enactments amending or extending that Act,

(f) the Customs Act 2015 and the enactments amending or extending that Act,

(g) the Capital Gains Tax Acts,

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

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

(j) any instruments made under any of the enactments referred to in paragraphs (a) to (i);

“Covid-19” has the same meaning as it has in the Emergency Measures in the Public Interest (Covid-19) Act 2020;

F326[“Covid-19 entitlement” means an entitlement to payment of an amount under—

(a) section 485 of the Taxes Consolidation Act 1997,

(b) section 28B of the Emergency Measures in the Public Interest (Covid-19) Act 2020,

(i) the scheme commonly known as the Live Performance Support Scheme Strand II;

(ii) the scheme commonly known as the Live Performance Support Scheme Phase 3;

(iii) the scheme commonly known as the Live Performance Restart Grant Scheme;

(iv) the scheme commonly known as the Live Local Performance Support Scheme;

(v) the scheme commonly known as the Commercial Entertainment Capital Grant Scheme;

(vi) the scheme commonly known as the Music and Entertainment Business Assistance Scheme;

(vii) the scheme commonly known as the Attractions and Activity Tourism Operators Business Continuity Scheme 2022;

(viii) the scheme commonly known as the Strategic Tourism Transport Business Continuity Scheme 2022;

(ix) the scheme commonly known as the Strategic Ireland Based Inbound Agents Tourism Business Continuity Scheme 2022;

(x) the scheme commonly known as the Tourism Accommodation Providers Business Continuity Scheme 2022;

(xi) the scheme commonly known as the Sustaining Enterprise Fund;

(xii) the scheme commonly known as the Accelerated Recovery Fund;

(xiii) the scheme commonly known as the Support for Licensed Outbound Travel Agents and Tour Operators;

(xiv) the scheme commonly known as the Temporary Covid-19 Supports for Commercial Bus Operators,

(d) a scheme designated for the purpose of this paragraph by order of the Revenue Commissioners under subsection (1B);]

“Covid-19 liabilities” means, subject to subsection (14), value-added tax due and payable by an accountable person under this Act and any regulations made under this Act, in respect of taxable periods in Period 1;

“Period 1”, in relation to an accountable person, means the period—

(a) beginning on the later of—

(i) the first day of the taxable period immediately preceding the taxable period in which the accountable person’s business was first adversely affected by Covid-19, and

(ii) 1 January 2020,

and

F327[(b) ending on 31 December 2021;]

F327[“Period 2”, in relation to an accountable person, means the period beginning on 1 January 2022 and ending on 31 December 2022;]

F327[“Period 3”, in relation to an accountable person, means the period beginning on 1 January 2023 and ending on the day on which the accountable person has discharged the Covid-19 liabilities in full.]

F328[…]

F329[(1A) Where an accountable person has a Covid-19 entitlement—

(a) which arises out of circumstances occurring in a period falling between 1 January 2022 and 30 April 2022, or

(b) which arises out of circumstances occurring in a period falling prior to 1 January 2022, resulting in an amount becoming payable to the accountable person between 1 January 2022 and 30 April 2022,

then, in this section—

“Period 1”, in relation to the accountable person, means the period—

(a) beginning on the later of—

(i) the first day of the taxable period immediately preceding the taxable period in which the accountable person’s business was first adversely affected by Covid-19, and

(ii) 1 January 2020,

and

(b) ending on 30 April 2022;

“Period 2”, in relation to the accountable person, means the period beginning on 1 May 2022 and ending on 30 April 2023;

“Period 3”, in relation to the accountable person, means the period beginning on 1 May 2023 and ending on the day on which the accountable person has discharged the Covid-19 liabilities in full.

(1B) The Revenue Commissioners may designate by order a scheme for the purpose of paragraph (d) of the definition of “Covid-19 entitlement” in subsection (1), where they are satisfied that the scheme is similar in nature and objective to a scheme referred to in paragraph (c) of that definition.]

(2) For the purposes of this section, the business of an accountable person shall be treated as being adversely affected by Covid-19 on the date on which the Revenue Commissioners agreed to temporarily suspend the F330[collection of the liabilities] of the accountable person in respect of value-added tax as a consequence of the effect on the accountable person’s business of Covid-19.

(3) This section shall apply to an accountable person—

(a) who, as a consequence of the effect on the accountable person’s business of Covid-19 is unable to pay all or part of the accountable person’s Covid-19 liabilities,

(b) who complies with the requirements to furnish returns under Chapter 3 of Part 9, and

(i) the accountable person’s tax affairs are administered by the Personal Division or Business Division of the Office of the Revenue Commissioners, or

(ii) the accountable person has formed the view that the accountable person is unable to pay all or part of the accountable person’s Covid-19 liabilities and has notified the Revenue Commissioners that the accountable person has formed such a view.

(4) For the purposes of subsection (3)(c)(i), an accountable person’s tax affairs shall be treated as being administered by the Personal Division or Business Division of the Office of the Revenue Commissioners where the most recent correspondence received by the accountable person from that Office indicates that to be the case.

F331[(5) An inspector of taxes, or such other officer as the Revenue Commissioners have authorised for the purposes of section 111, may make such enquiries as he or she considers necessary to satisfy himself or herself as to whether an accountable person—

(a) is unable to pay all or part of the accountable person’s Covid-19 liabilities, or

(b) has a Covid-19 entitlement—

(i) which arises out of circumstances occurring in a period falling between 1 January 2022 and 30 April 2022, or

(ii) which arises out of circumstances occurring in a period falling prior to 1 January 2022, resulting in an amount becoming payable to the accountable person between 1 January 2022 and 30 April 2022,

as the case may be.]

(6) Where this section applies to an accountable person, section 114 shall not apply to the accountable person’s Covid-19 liabilities.

(7) F332[…]

F333[(8) Where—

(a) this section applies to an accountable person,

(b) the accountable person complies with the accountable person’s obligations under the Acts,

(i) before 1 May 2024, engaged with the Collector-General regarding the accountable person’s Covid-19 liabilities with a view to entering into an agreement to pay those liabilities, and

(ii) entered into an agreement referred to in subparagraph (i), whether before or after 1 May 2024, and

(d) the accountable person complies with the obligations of the accountable person under the agreement entered into as referred to in paragraph (c)(ii),

no interest shall be due and payable by the accountable person in respect of the accountable person’s Covid-19 liabilities during Period 1, Period 2 and Period 3.]

(9) F334[…]

F333[(10) Where an accountable person—

(a) at any time during the period beginning on the first day of Period 1 and ending on 30 April 2024 fails to comply with the accountable person’s obligations under the Acts,

(b) is not an accountable person to whom subsection (8)(c) applies, or

(i) fails to comply with the accountable person’s obligations under the Acts, or

(ii) fails to comply with an obligation referred to in subsection (8)(d),

simple interest shall be paid by the accountable person to the Revenue Commissioners on any amount of the Covid-19 liabilities remaining unpaid on—

(I) in a case to which paragraph (a) or (c) applies, the date on which the event resulting in failure to comply with the obligation concerned occurred, and

(II) in a case to which paragraph (b) applies, 1 May 2024,

and such interest shall be calculated from—

(A) in a case to which paragraph (a) applies, the date on which the event resulting in failure to comply with the obligation concerned occurred,

(B) in a case to which paragraph (b) applies, the first day of Period 3, and

until payment of the amount for any day or part of a day during which that amount remains unpaid, at a rate of 0.0274 per cent.]

(11) F334[…]

(12) Where an accountable person has complied with the requirements to file returns under Chapter 3 of Part 9, the failure of the accountable person to pay Covid-19 liabilities shall not, for the purpose of section 1094 or 1095 of the Taxes Consolidation Act 1997, be treated as a failure to comply with the obligations imposed on the accountable person by the Acts (within the meaning of section 1094 or 1095 of the Taxes Consolidation Act 1997, as the case may be).

(13) Section 960E(2) of the Taxes Consolidation Act 1997 shall not apply in respect of Covid-19 liabilities where the accountable person concerned complies with the requirements to furnish returns under Chapter 3 of Part 9.

(14) Where an accountable person—

(a) is an authorised person for the purposes of section 77, and

(b) has been authorised to use an accounting period, within the meaning of that section, of 12 months’ duration which ends—

(i) in that part of Period 1 which is on or after 1 February 2020, or

(ii) in the month immediately following Period 1,

the value-added tax due and payable for that accounting period by the accountable person under this Act and any regulations under this Act shall be treated as Covid-19 liabilities.

(15) F328[…]]

115. Penalties generally. [VATA s. 26]

115.—F335[(1) (a) A person who does not comply with section 64(10)(c)(i), 64(12), 65(3), 86(1), F336[91C(3) or (4), 91E(3) or (4),] 95(9)(a) or 124(7)(a) or Chapter 2, 3, 6 or 7 of Part 9 or any provision of regulations in regard to any matter to which those sections or Chapters relate shall be liable to a penalty of €4,000.

(b) Paragraph (a) shall not apply to a person, being the second accountable person (as defined in section 108C), where—

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

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

F337[(c) Paragraph (a) shall not apply to a person, being a tax representative appointed in accordance with section 109A, where—

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

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

F338[(d) Paragraph (a) shall not apply to a person, being an intermediary (within the meaning of section 91I), where—

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

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

F339[(1A) A person who does not comply with subsection (4B) of section 15 shall be liable to a penalty of €4,000 in respect of the taxable period during which the person failed to comply with that subsection and to a further penalty of €4,000 for each subsequent taxable period during which the person has failed to comply with that subsection.

(1B) Where the person referred to in subsection (1A) is a body of persons, the secretary to that body of persons shall be liable to a separate penalty of €4,000 in respect of the taxable period during which the person referred to in subsection (1A) failed to comply with subsection (4B) of section 15 and to a separate further penalty of €4,000 for each subsequent taxable period during which that person has failed to comply with that subsection.]

F340[(1C)
(a) In this subsection, “payment service provider” has the same meaning as it has in section 85A.

(b) A payment service provider who does not comply with F341[section 85C], as the case may be, shall be liable to a penalty of €4,000 in respect of the calendar quarter during which the payment service provider failed to comply with the section concerned and to a further penalty of €4,000 for each subsequent calendar quarter during which that payment service provider has failed to comply with F341[that section].

F342[(d) (i) A payment service provider who does not comply with section 85F(2) shall be liable to a penalty of €4,000.

(ii) A payment service provider who fails to provide the information contained in the records referred to in section 85F(2) in respect of the calendar quarter to which that information relates (in this subparagraph referred to as the “first-mentioned calendar quarter”), in the manner specified in section 85G(a), by the end of the month following each calendar quarter subsequent to the first-mentioned calendar quarter, shall be liable to a further penalty of €4,000 in respect of such failure in respect of each such subsequent calendar quarter after the first-mentioned calendar quarter until the payment service provider provides the information concerned in the manner so specified.]

(2) A person who is not a registered person and who, on or after 1 November 1972, issues an invoice in which an amount of tax is stated shall be liable to a penalty of €4,000.

(3) Any person who, otherwise than under and in accordance with section 68(2)(a) or 86(1) issues an invoice in which an amount of flat-rate addition is stated shall be liable to a penalty of €4,000.

F343[(3A) A person who issues an invoice, settlement voucher or other document provided for in section 68 or 86 in which an amount of flat-rate addition is stated in respect of supplies of goods or services which are the subject of an order made under section 86A shall be liable to a penalty of €4,000.]

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

(5) A person who does not comply with section 108(5) or with a requirement of an authorised officer under that section shall be liable to a penalty of €4,000.

F344[(5A) A financial institution which fails to comply with a notice served under section 108(8)(c) shall be liable to a penalty of €4,000.]

(6) Where—

(a) a person is authorised in accordance with section 98(2)(a) to inspect any immovable goods for the purpose of reporting to the Revenue Commissioners the open market value of an interest in those goods, and

(b) the person having custody or possession of those goods prevents such inspection or obstructs the person so authorised in the performance of his or her functions in relation to the inspection,

the person so having custody or possession shall be liable to a penalty of €4,000.

(7) A person who supplies taxable goods or services in contravention of the requirement of security specified in section 109 shall be liable to a penalty of €4,000 in respect of each such supply.

F345[(7A) A person who does not comply with section 56(3)(c) shall be liable to a penalty of €4,000 in respect of the taxable period during which he or she ceased to be a qualifying person (within the meaning of section 56) and to a further penalty of €4,000 for each subsequent taxable period during which he or she is not such a person and has failed to advise the Revenue Commissioners accordingly. ]

F346[(7B) A person who does not comply with a requirement specified in an order under section 103 shall be liable to a penalty of €4,000.]

(8) A person who fails to comply with a notice issued under section 124(7)(b) shall be liable to a penalty of €4,000.

F347[(8A) A person who fails to furnish to the Revenue Commissioners the information, explanations or particulars specified in a notice served on the person under subsection (1) of section 108A within the period specified in the notice shall be liable to a penalty of €4,000.]

F348[(8B) A person who fails to comply with a notice issued under section 108B shall be liable to a penalty of €4,000.]

F349[(8C) A person who fails to comply with a notice served under section 109A(1) shall be liable to a penalty of €4,000.]

(9) In proceedings for recovery of a penalty under this Act—

(a) a certificate signed by an officer of the Revenue Commissioners which certifies that the officer has inspected the relevant records of the Revenue Commissioners and that it appears from them that, during a stated period, stated particulars or stated returns were not furnished by the defendant shall be evidence until the contrary is proved that the defendant did not, during that period, furnish the particulars or return,

(b) a certificate signed by an officer of the Revenue Commissioners which certifies that the officer has inspected the relevant records of the Revenue Commissioners and that it appears from them that a stated document was duly sent to the defendant on a stated day shall be evidence until the contrary is proved that that person received that document in the ordinary course,

(c) a certificate signed by an officer of the Revenue Commissioners which certifies that the officer has inspected the relevant records of the Revenue Commissioners and that it appears from them that a stated notice was not issued by them to the defendant shall be evidence until the contrary is proved that the defendant did not receive the notice in question,

(d) a certificate signed by an officer of the Revenue Commissioners which certifies that the officer has inspected the relevant records of the Revenue Commissioners and that it appears from them that, during a stated period, the defendant was an accountable person or was not an accountable person shall be evidence until the contrary is proved that, during that period, the defendant was an accountable person or was not an accountable person, as the case may be,

(e) a certificate certifying as provided for in paragraph (a), (b), (c) or (d) and purporting to be signed by an officer of the Revenue Commissioners may be tendered in evidence without proof and shall be deemed, until the contrary is proved, to have been signed by an officer of the Revenue Commissioners.

116. Penalty for deliberately or carelessly making incorrect returns, etc. [VATA s. 27A]

116.—(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 (11) or (12) arising from any matter referred to in subsection (2), (3), (5) or (6);

“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 investigation or inquiry into any matter occasioning a liability to tax of that person will start, and

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

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

(a) in relation to a penalty referred to in subsection (4), 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 (4), and

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

(I) a penalty referred to in section 1077E(4) of the Taxes Consolidation Act 1997,

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

(III) the application of section 1077E(4) of the Taxes Consolidation Act 1997 to the Capital Acquisitions Tax Consolidation Act 2003,

and

(b) in relation to a penalty referred to in subsection (7), 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) for the relevant period,

and which is 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 investigation or inquiry 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 investigation or inquiry into any matter occasioning a liability to tax of that person will start, before that notification.

F350[(1A) This section shall not apply to a person, being the second accountable person (as defined in 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.]

F351[(1B) 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.]

F352[(1C) 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).]

(2) Where a person 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—

(a) furnishes an incorrect return, or

(b) makes an incorrect claim or declaration,

then that person shall be liable to a penalty.

(3) Where a person deliberately fails to comply with a requirement in accordance with this Act or regulations to furnish a return, then the person shall be liable to a penalty.

(4) The penalty referred to—

(a) in subsection (2), shall be the amount specified in subsection (11), and

(b) in subsection (3), shall be the amount specified in subsection (12),

reduced, where the person liable to the penalty cooperated fully with any investigation or inquiry started by the Revenue Commissioners or by a Revenue officer into any matter occasioning a liability to tax of that person, to—

(i) 75 per cent of that amount where paragraph (ii) or (iii) does not apply,

(ii) 50 per cent of that amount where a prompted qualifying disclosure is made by that person,

(iii) 10 per cent of that amount where an unprompted qualifying disclosure has been made by that person.

(5) Where a person 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—

(a) furnishes an incorrect return, or

(b) makes an incorrect claim or declaration,

then that person shall be liable to a penalty.

(6) Where a person carelessly but not deliberately fails to comply with a requirement in accordance with this Act or regulations to furnish a return, then the person shall be liable to a penalty.

(7)(a) The penalty referred to—

(i) in subsection (5), shall be the amount specified in subsection (11), and

(ii) in subsection (6), shall be the amount specified in subsection (12),

reduced to 40 per cent in cases where the excess referred to in subparagraph (I) of paragraph (b) applies and to 20 per cent in other cases.

(b) Where the person liable to the penalty cooperated fully with any investigation or inquiry 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—

(i) in subsection (5), shall be the amount specified in subsection (11), and

(ii) in subsection (6), shall be the amount specified in subsection (12),

reduced—

(I) where the difference referred to in subsection (11) or (12), as the case may be, exceeds 15 per cent of the amount referred to in paragraph (b) of subsection (11) or paragraph (b) of subsection (12), to—

(A) 30 per cent of that difference where clause (B) or (C) does not apply,

(B) 20 per cent of that difference where a prompted qualifying disclosure is made by that person,

(II) where the difference referred to in subsection (11) or (12), as the case may be, does not exceed 15 per cent of the amount referred to in paragraph (b) of subsection (11) or paragraph (b) of subsection (12) to—

(A) 15 per cent of that difference where clause (B) or (C) does not apply,

(B) 10 per cent of that difference where a prompted qualifying disclosure is made by that person,

(8) 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, then the person shall be liable to—

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

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

(9) Where any return, claim or declaration as is referred to in subsection (2) or (5) 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.

(10) 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 by reason that they are commenced after the time allowed by section 113.

(11) The amount referred to in paragraph (a) of subsection (4) and in paragraph (a)(i) of subsection (7) 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.

(12) The amount referred to in paragraph (b) of subsection (4) and in F353[paragraphs (a)(ii) and (b)(ii) of subsection (7)] shall be the difference between—

(a) the amount of tax (if any) paid by that person for the relevant period before the start, by the Revenue Commissioners or by any Revenue officer, of any inquiry or investigation where the Revenue Commissioners had announced publicly that they had started an inquiry or investigation or where the Revenue Commissioners have, or a Revenue officer has, carried out an inquiry or investigation in respect of any matter that would have been included in the return if the return had been furnished by that person and the return had been correct, and

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

(13) Where a second qualifying disclosure is made by a person within 5 years of that person’s first qualifying disclosure, then, as regards matters pertaining to that second disclosure—

(a) in relation to subsection (4)—

(i) paragraph (ii) shall apply as if “75 per cent” were substituted for “50 per cent”, and

(ii) paragraph (iii) shall apply as if “55 per cent” were substituted for “10 per cent”,

and

(b) in relation to subparagraph (I) of subsection (7)(b)—

(i) clause (B) shall apply as if “30 per cent” were substituted for “20 per cent”, and

(ii) clause (C) shall apply as if “20 per cent” were substituted for “5 per cent”.

(14) Where a third or subsequent qualifying disclosure is made by a person within 5 years of that person’s second qualifying disclosure, then, as regards matters pertaining to that third or subsequent disclosure, as the case may be—

(a) the penalty referred to in paragraphs (a) and (b) of subsection (4) shall not be reduced, and

(b) the reduction referred to in subparagraph (I) of subsection (7)(b) shall not apply.

(15) 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.

F354[(15A)
(a) In this subsection the expressions “liability to tax or duty”, “offshore matters”, “penalty” and “specified penalty” have the same meanings as in section 1077E(15A)(a) (inserted by section 56(1) of the Finance Act 2016) of the Taxes Consolidation Act 1997.

(b) A disclosure in relation to a person made on or after 1 May 2017 shall not be a qualifying disclosure where—

(i) any matters contained in the disclosure relate directly or indirectly to offshore matters, and

(ii) in any other case, the person, before the date the disclosure is made, has offshore matters occasioning a liability to tax or duty that are known or become known at any time to the Revenue Commissioners or any of their officers and the person is liable to a penalty other than a specified penalty in relation to those matters.]

(16) 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.

(17) Where a person referred to in subsection (2), (3), (5) or (6) 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.

(18) 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.

(19) 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.

(20)(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

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