S.I. No. 639/2010 - Value-Added Tax Regulations 2010

(3)(a) An application by an accountable person (referred to in this Regulation as the “applicant”) for authorisation to use the moneys received basis of accounting is required to be made in writing to the Commissioners and to include—

• (i) the applicant’s full name and address,

• (ii) the applicant’s registration number (if any),

• (iii) the nature of the business activities carried on by the applicant.

• (b) An applicant who claims eligibility under section 80(1)(a) of the Act is required to include in the application made in accordance with this paragraph particulars of—

• (i) the percentage of the applicant’s turnover from taxable supplies, if any, which related to supplies to persons who are not registered persons—

• (I) in the period of 12 months ended on the last day of the taxable period prior to the application, or

• (II) in the period from the commencement of his or her business activities to the last day of the taxable period referred to in subclause (I),

whichever is the shorter, and

• (ii) the applicant’s estimate of the percentage of his or her turnover from taxable supplies which will relate to supplies to persons who are not registered persons in the period of 12 months commencing with the beginning of the taxable period during which the application is made.

• (c) An applicant who claims eligibility under section 80(1)(b) of the Act is required to include in the application made in accordance with this paragraph particulars of—

• (i) the amount of the applicant’s turnover from taxable supplies in the period of 12 months ended on the last day of the taxable period prior to the application, and

• (ii) the applicant’s estimate of his or her turnover from taxable supplies in the period of 12 months commencing with the beginning of the taxable period during which the application is made.

• (4) Where the Commissioners consider that a person satisfies the requirements of section 80(1) of the Act, they shall authorise the person, by notice in writing, to use the moneys received basis of accounting subject to this Regulation. An authorisation given for the purposes of section 80(1) of the Act shall have effect from the commencement of the taxable period during which it is given or from such other date as may be specified in the authorisation.

(5)(a) An authorisation of any person for the purposes of section 80(1) of the Act does not apply to tax chargeable on any supply where the person to whom or to whose order the supply is made is a person connected to that authorised person.

• (b) For the purposes of this paragraph any question of whether a person is connected with another person shall be determined in accordance with the following:

• (i) a person is connected with an individual if that person is the individuals spouse, or is a relative, or the spouse of a relative, of the individual or of the individuals spouse;

• (ii) a person is connected with any person with whom he or she is in partnership, and with the spouse or a relative of any individual with whom he or she is in partnership;

• (iii) subject to subparagraphs (iv) and (v), a person is connected with another person if he or she has control over that other person, or if the other person has control over the first-mentioned person, or if both persons are controlled by another person or persons;

• (iv) a body corporate is connected with another person if that person, or persons connected with him or her, have control of it, or the person and persons connected with him or her together have control of it;

• (v) a body corporate is connected with another body corporate—

• (I) if the same person has control of both or a person has control of one and persons connected with that person or that person and persons connected with that person have control of the other, or

• (II) if a group of 2 or more persons has control of each body corporate and the groups either consist of the same persons or could be regarded as consisting of the same persons by treating (in one or more cases) a member of either group as replaced by a person with whom he or she is connected;

• (vi) in this subparagraph “relative” means brother, sister, ancestor or lineal descendant.

• (c) In this paragraph “control”, in relation to a body corporate or in relation to a partnership, has the meaning assigned to it by section 4 of the Act.

• (6) Tax chargeable in respect of the supply of goods within the meaning of section 19(1)(c) of the Act is excluded from the application of section 80(1) of the Act.

• (7) Tax chargeable in respect of—

• (a) the supply of services referred to in section 16(3)(b) of the Act, or

• (b) the supply of goods or services in any of the circumstances referred to in section 37(3) and sections 38 to 44 of the Act,

is excluded from the application of section 80(1) of the Act,

• (8) An authorisation for the purposes of section 80(1) of the Act does not affect the amount on which tax is chargeable under the Act.

(9)(a) An accountable person authorised for the purposes of section 80(1) of the Act is required to notify the Commissioners in writing if, for any period of 4 consecutive calendar months during the validity of such authorisation, he or she no longer satisfies the requirements of that section, and such notification shall be made within 30 days of the end of such 4 month period.

• (b) Where an accountable person fails to notify the Commissioners in accordance with subparagraph (a), the authorisation for the purposes of section 80(1) of the Act is deemed to be cancelled in accordance with paragraph (10). Such cancellation has effect for the purposes of section 80(1) of the Act from the commencement of the taxable period during which the accountable person should have notified the Commissioners in accordance with subparagraph (a).

(10)(a) The Commissioners shall cancel an authorisation to which section 80(1) of the Act and paragraph (4) relates if either—

• (i) the person so authorised makes a request to them in writing to have the authorisation cancelled, or

• (ii) they consider that the person no longer satisfies the requirements of section 80(1) of the Act.

• (b) The Commissioners shall cancel the authorisation to which section 80(1) of the Act and paragraph (4) relates by issuing a notice in writing to the authorised person. Without prejudice to paragraph (9)(b), such cancellation has effect from the commencement of the taxable period during which notice is given or from the commencement of such later taxable period as may be specified in the notice.

(11)(a) Where a person who for any period is authorised under section 80(1) of the Act ceases to be so authorised or ceases to be an accountable person, the tax payable by him or her for the taxable period during which the cessation occurs shall be adjusted in accordance with this paragraph.

• (b) The total amount due to the person at the end of the authorised period for goods and services supplied by him or her shall be apportioned between each rate of tax specified in section 46(1) of the Act in accordance with the following formula—

A x B

C

where—

A is the total amount due to the person at the end of the authorised period for goods and services supplied by him or her during the authorised period,

B is the taxable amount in respect of taxable supplies at each rate of tax in the 12 months prior to the date of cessation or in the authorised period, whichever is the shorter, and

C is the taxable amount in respect of total taxable supplies in the 12 months prior to the date of cessation or in the authorised period, whichever is the shorter,

but the apportionment between the various rates of tax may be made in accordance with any other basis which may be agreed between the accountable person and the Commissioners.

• (c) The amount so apportioned at each rate is a tax-inclusive amount and the tax therein shall be treated as tax due for the taxable period in which the cessation occurs.

• (d) No adjustment of liability as provided for in this paragraph shall be made if the cessation referred to in subparagraph (a) was occasioned by the death of the taxable person.

• (e) For the purposes of this paragraph—

“the authorised period” means the period during which the person was authorised to apply the moneys received basis of accounting but, where the person was authorised to apply the moneys received basis of accounting for more than 6 years, the authorised period is deemed to be for a period of 6 years ending on the date on which the cancellation of the authorisation has effect;

“the tax therein” shall be established at the rates specified in section 46(1) of the Act—

• (i) applicable on the date the authorised period ends, or

• (ii) applicable at the time the relevant goods and services were supplied, where such details can be established to the satisfaction of the Commissioners.

Statement of intra-Community supplies

“correction statement” means a statement of corrective details furnished in relation to a statement previously supplied;

“intra-Community supplies of goods” has the meaning assigned to it by section 82(1) of the Act;

“intra-Community supplies of services” has the meaning assigned to it by section 83(1) of the Act;

“statement” means a statement of intra-Community supplies of goods required to be furnished to the Commissioners by an accountable person in accordance with section 82 of the Act and intra-Community supplies of services required to be furnished to the Commissioners by an accountable person in accordance with section 83 of the Act;

“working day” means a day other than—

• (a) a Saturday or Sunday,

• (b) a day that is a public holiday (within the meaning of the Organisation of Working Time Act 1997 (No. 20 of 1997)), or

• (c) any other day when the offices of the Commissioners are closed generally to the public.

(2)(a) Subject to paragraph (3), an accountable person who is required in accordance with section 82 or 83 of the Act to furnish a statement of intra-Community supplies of goods or intra-Community supplies of services shall complete to the satisfaction of the Commissioners such forms as are provided for that purpose by the Commissioners.

• (b) Where for any reason an accountable person becomes aware of an error in a statement furnished in accordance with subparagraph (a), that person is required, within 5 working days, to furnish a correction statement on the form provided for that purpose by the Commissioners.

• (3) Notwithstanding paragraph (2), an accountable person may, on written application to the Commissioners, be authorised by them to furnish a statement or correction statement on a document, or in a manner, other than by use of the forms referred to in paragraph (2). In such case the relevant statement is required to—

• (a) be furnished in a format specified by the Commissioners, and

• (b) include all the particulars that would have been provided had the person completed the forms referred to in paragraph (2).

• (4) In furnishing a statement or correction statement in accordance with paragraph (2) or (3), an accountable person is required to—

• (a) make a separate entry in respect of his or her intra-Community supplies of goods and intra-Community supplies of services to each person registered for value-added tax in another Member State, and

• (b) make a separate entry, including the indicator “T”, in respect of any supplies of the type referred to in section 32(3)(c) of the Act to each person registered for value-added tax in another Member State,

in respect of the period covered by the statement and to furnish such other particulars of his or her intra-Community supplies of goods and intra-Community supplies of services as are requested on the appropriate form.

(5)(a) A statement or correction statement may be prepared and furnished to the Commissioners by a person other than the accountable person where that other person has been authorised by the accountable person to act on his or her behalf in that regard. The Act applies to such a statement as if it had been prepared and furnished to the Commissioners by the accountable person.

• (b) A statement or correction statement purporting to be prepared and furnished to the Commissioners by or on behalf of any accountable person is, for all the purposes of the Act, deemed to have been prepared and furnished to the Commissioners by that accountable person, or on his or her authority, as the case may be, unless the contrary is proved.

• (c) An accountable person who authorises another person in accordance with subparagraph (a) is required to notify the Commissioners in writing of such authorisation.

• (d) An accountable person is required, on cancelling an authorisation referred to in subparagraph (a), to advise the Commissioners in writing of the cancellation within 5 working days of such cancellation.

• (e) The Commissioners may by notice in writing exclude an accountable person from the provisions of this paragraph.

(6)(a) Subject to subparagraph (b) and unless otherwise permitted by the Commissioners under this Regulation, every statement and correction statement is required to be completed by means of typing or other similar process.

• (b) Every statement and correction statement is required to be signed and dated by—

• (i) the accountable person, or

• (ii) the person authorised by the accountable person in accordance with paragraph (5)(a).

• (c) Where an accountable person has been authorised in accordance with paragraph (3) to furnish a statement or correction statement by electronic means or through magnetic media, any such statement has the same effect as if it were a signed statement or correction statement, as the case may be.

(7)(a) An accountable person may, on written application to the Commissioners, be authorised by the Commissioners to submit an annual statement in accordance with section 82(4) of the Act, where—

• (i) his or her supplies of goods and services do not exceed or are not likely to exceed €85,000 in a calendar year, and

• (ii) his or her intra-Community supplies of goods do not exceed or are not likely to exceed €15,000 in that calendar year,

but only if such intra-Community supplies of goods do not include the supply of new means of transport.

• (b) An accountable person authorised to submit a return in accordance with section 77 of the Act may, on written application to the Commissioners, be authorised by the Commissioners to submit an annual statement in accordance with section 82(4) of the Act, where—

• (i) his or her supplies of goods and services do not exceed or are not likely to exceed €200,000 in a calendar year, and

• (ii) his or her intra-Community supplies of goods do not exceed or are not likely to exceed €15,000 in that calendar year,

but only if such intra-Community supplies of goods do not include the supply of new means of transport.

• (8) The cancellation of an authorisation referred to in section 82(4) of the Act shall be by notice in writing given by the Commissioners to the person who was the subject of the authorisation, and any such cancellation has effect from the date of the notice or such later date as may be specified in the notice.

• (9) Paragraphs (2) to (6) apply to a statement or correction statement furnished on a monthly or annual basis, as the case may be. However, the accountable person referred to in paragraph (7)(a) is not obliged to furnish details of the value of his or her intra-Community supplies or to comply with paragraph (4)(b).

Accounts

• (a) in relation to consideration receivable from registered persons—

• (i) the amount receivable from each such person in respect of each transaction for which an invoice or other document is required to be issued under Chapter 2 of Part 9 of the Act, and

• (ii) a cross-reference to the copy of the relevant invoice or other document,

• (b) in relation to consideration receivable from unregistered persons—

• (i) a daily total of the consideration receivable from all such persons,

• (ii) a cross-reference from that daily total to the relevant books or other documents which are in use for the purposes of the business, and

• (iii) where the accountable person uses an electronic cash register or point of sale system, the complete record of each entry on that register or system, uniquely identified by sequential number, date and time of such entry,

• (c) in relation to consideration receivable from persons registered for value-added tax in another Member State—

• (i) the amount receivable from each such person in respect of each transaction for which an invoice is required to be issued under Chapter 2 of Part 9 of the Act, and

• (ii) a cross-reference to the copy of the relevant invoice,

• (d) in relation to intra-Community acquisitions of goods, in respect of which the accountable person is liable to pay the tax chargeable—

• (i) the amount of the consideration relating to those acquisitions, and

• (ii) a cross-reference to the relevant invoice,

• (e) in relation to importations of goods, a description of those goods together with—

• (i) particulars of their value as determined in accordance with section 53(1) of the Act,

• (ii) the amount of the consideration relating to the purchase of the goods if purchased in connection with the importation,

• (iii) the amount of tax, if any, paid on importation, and

• (iv) a cross-reference to the invoices and customs documents used in connection with the importation,

• (f) in relation to goods supplied in accordance with section 19(1)(f) of the Act, being goods developed, constructed, assembled, manufactured, produced, extracted, purchased, imported or otherwise acquired by the accountable person or by another person on his or her behalf, and applied by the accountable person (otherwise than by way of disposal to another person) for the purposes of any business carried on by him or her—

• (i) a description of the goods in question, and

• (ii) the cost, excluding tax, to the accountable person of acquiring or producing those goods, except where tax chargeable in relation to the application of the goods would, if it were charged, be wholly deductible under Chapter 1 of Part 8 of the Act,

• (g) in relation to goods supplied in accordance with section 19(1)(g) of the Act, being goods appropriated by an accountable person for any purpose other than the purpose of his or her business or disposed of free of charge, where tax chargeable in relation to the goods—

• (i) on their purchase, intra-Community acquisition or importation by the accountable person, or on their development, construction, assembly, manufacture, production, extraction, or application in accordance with section 19(1)(f) of the Act, as the case may be, was wholly or partly deductible under Chapter 1 of Part 8 of the Act, or

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

a description of the goods in question and the cost, excluding tax, to the taxable person, of acquiring or producing them,

• (h) in relation to services deemed to be supplied by a person in the course or furtherance of business in accordance with section 27(1) of the Act—

• (i) a description of the services in question, and

• (ii) particulars of the cost, excluding tax, to the accountable person of supplying the services and of the consideration, if any, receivable by him or her in respect of the supply,

• (i) in the case of the supply of services in circumstances that, by virtue of any of the provisions of Chapter 3 of Part 4 or section 104(2) of the Act, are deemed to be supplied outside the State—

• (i) the full name and address of the person to whom the services are supplied,

• (ii) the nature of the services,

• (iii) the amount of the consideration receivable in respect of the supply, and

• (iv) a cross-reference to the copy of the relevant invoice or other document,

• (j) in the case of the receipt of goods and services in the State in respect of which the recipient of those goods and services is liable to pay the tax chargeable—

• (i) a description of the goods and services in question, and

• (ii) a cross-reference to the relevant invoice,

• (k) in relation to discounts allowed, or price reductions made, to a registered person subsequent to the issue of an invoice to such person—

• (i) the amount credited to such person, and

• (ii) except in a case in which section 67(5)(a) of the Act applies, a cross-reference to the corresponding credit note,

• (l) in relation to discounts allowed, or price reductions made, to unregistered persons—

• (i) a daily total of the amount so allowed, and

• (ii) a cross-reference to the goods returned book, cash book or other record used in connection with the matter,

• (m) in relation to bad debts written off—

• (i) particulars of the name and address of the debtor,

• (ii) the nature of the goods or services to which the debt relates,

• (iii) the date or dates on which the debt was incurred, and

• (iv) the date or dates on which the debt was written off,

• (n) in relation to goods and services supplied to the accountable person by another accountable person—

• (i) the amount of the consideration payable,

• (ii) the corresponding tax invoiced by the other accountable person, and

• (iii) a cross-reference to the corresponding invoice,

• (o) in relation to goods and services supplied to the accountable person by unregistered persons, and goods and services in respect of which flat-rate farmers are required in accordance with section 86 of the Act to issue invoices—

• (i) a daily total of the consideration payable to such persons, and

• (ii) a cross-reference to the purchases book, cash book, purchases dockets or other records which are in use in connection with the business,

• (p) in relation to goods and services supplied to the accountable person by flat-rate farmers who are required, in accordance with section 86 of the Act, to issue invoices—

• (i) the amount of the consideration payable (exclusive of the flat-rate addition) and the amount of the flat-rate addition invoiced by each such farmer, and

• (ii) a cross-reference to the corresponding invoice,

• (q) in relation to discounts or price reductions received from registered persons, subsequent to the receipt of invoices from such persons, except in a case in which section 67(5)(a) of the Act applies—

• (i) the amount of the discount or price reduction, and the corresponding tax received from each such person, and

• (ii) a cross-reference to the corresponding credit note,

• (r) in relation to discounts or price reductions in relation to goods and services supplied to the accountable person by flat-rate farmers who are required, in accordance with section 86 of the Act, to issue invoices—

• (i) the amount of the discount or price reduction (exclusive of the flat-rate addition) and the amount of the corresponding flat-rate addition, and

• (ii) a cross-reference to the invoice issued in connection with the goods and services in question,

• (s) in relation to discounts or price reductions received other than those referred to in subparagraphs (q) and (r)—

• (i) a daily total of the amounts so received, and

• (ii) a cross-reference to the cash book or other record used in connection with such matters,

• (t) in relation to a supply of margin scheme services by a travel agent (within the meaning of section 88(1) of the Act) that includes qualifying accommodation (within the meaning of section 60(1) of the Act), a copy of the document that the travel agent is required to issue to a traveller (being a “delegate” within the meaning of section 60(1) of the Act) in accordance with section 66(5) of the Act,

• (u) in relation to the receipt of margin scheme services by a traveller (being a “delegate” within the meaning of section 60(1) of the Act) that includes “qualifying accommodation” within the meaning of that section, the document issued by the travel agent in accordance with section 66(5) of the Act to the traveller in respect of that qualifying accommodation,

• (v) in relation to each capital good in respect of which a capital goods owner is required to create and maintain a capital good record in accordance with section 64(12) of the Act—

• (i) the total tax incurred,

• (ii) the amount of the total tax incurred which is deductible in accordance with Chapter 1 of Part 8 of the Act,

• (iii) the date on which the adjustment period begins,

• (iv) the number of intervals in the adjustment period,

• (v) the initial interval proportion of deductible use,

• (vi) the total reviewed deductible amount,

• (vii) the proportion of deductible use for each interval,

• (viii) details of any adjustments required to be made in accordance with Chapter 2 of Part 8 of the Act, and

• (ix) details of any sale or transfer of the capital good or details of any assignment or surrender of a lease where section 64(7)(b) of the Act applies in relation to that capital good,

and

• (w) in respect of supplies of goods specified in paragraphs 1(1) to (3), 3(1) and (3) and 7(1) to (4) of Schedule 2 to the Act—

• (i) the name and address of the person to whom the goods are supplied,

• (ii) a description of the goods supplied,

• (iii) the amount of the consideration,

• (iv) a cross-reference to the copy of the relevant invoice, and

• (v) a cross-reference to the relevant customs and transport documents.

• (2) The accounts kept in accordance with paragraph (1) are required to set out, separately, the consideration, discounts, price reductions, bad debts and values at importation under separate headings in relation to—

• (a) exempted activities, and

• (b) goods and services chargeable at each rate of tax including the zero rate.

• (3) In relation to a person authorised in accordance with section 80(1) of the Act to determine the amount of tax which becomes due by such person by reference to the amount of moneys which he or she receives, references in this Regulation to consideration in respect of the supply of goods or services are to be construed as references to such moneys received in respect of such supply.

Intra-Community acquisitions — certain new means of transport

“new aircraft” means a new means of transport other than a motorised land vehicle or a vessel;

“new vessel” means a new means of transport other than a motorised land vehicle or an aircraft.

• (2) Where a person makes an intra-Community acquisition of a new aircraft or a new vessel, in respect of which he or she is not entitled to a deduction of tax under Chapter 1 of Part 8 of the Act, the person is required to—

• (a) complete such form as may be provided by the Commissioners for the purpose of this paragraph,

• (b) provide such further documentation in support of the details provided on the form as the Commissioners may request,

• (c) certify that the particulars and documentation provided are true and accurate,

• (d) not later than 3 days after the arrival of the aircraft or vessel, furnish to the Commissioners the completed form and supporting documentation referred to in subparagraphs (a) and (b) and at the same time pay to the Commissioners the amount of tax due, and

• (e) if requested to do so, make the new aircraft or the new vessel, as appropriate, available for inspection in the State by an officer of the Commissioners.

Conditions under which the intra-Community supply of goods may be zero-rated

“evidence”, in relation to goods removed from the State and dispatched to another Member State, means commercial documentation confirming that the goods were supplied to a person registered for value-added tax in another Member State and clearly identifying—

• (a) the supplier,

• (b) the customer,

• (c) the goods and the value of those goods,

• (d) the consignor (if different from the supplier),

• (e) the method of consignment and

• (f) the destination of the goods.

• (2) A supply of goods by an accountable person to a person in another Member State (in this paragraph referred to as the “customer”) is chargeable to tax at the rate specified in section 46(1)(b) of the Act, if and only if—

• (a) the customer is registered for value-added tax in that other Member State,

• (b) the customer’s value-added tax identification number, including the country prefix, is obtained by the supplier in advance of, or at the time of, the supply and is retained in the supplier’s records in relation to that supply,

• (c) the value-added tax identification number of the customer and the supplier is quoted on the invoice issued in accordance with Chapter 2 of Part 9 of the Act, and

• (d) the goods are dispatched or transported to that other Member State and there is evidence that those goods are removed from the State and are dispatched to that other Member State within a period of 3 months from the date the supply took place.

• (3) The supply of goods by an accountable person in the State to a person registered for value-added tax in another Member State for onward supply to a person in a third Member State is chargeable to tax at the rate specified in section 46(1)(b) of the Act provided that the conditions in subparagraphs (a) to (d) of paragraph (2) are satisfied.

• (4) Where the conditions in subparagraphs (a) to (c) of paragraph (2) are not satisfied, or where the accountable person fails to produce evidence that the goods have been removed from the State and dispatched to another Member State within the period of 3 months from the date the supply of the goods took place, then, tax is chargeable on the supply of those goods at the rate that would be applicable if those goods were supplied by the accountable person to another person within the State.

Investment gold — records of transactions

• (2) Every person who trades in investment gold is required to keep full and true records entered up to date of—

• (a) in relation to supplies of investment gold, the name of each person to whom the investment gold is supplied, the amount receivable from each such person in respect of such supplies and a cross-reference to the relevant invoices or documents which issued in respect of such supplies,

• (b) in relation to purchases of investment gold, the name of each person from whom the investment gold is purchased, the purchase price of the investment gold and a cross-reference to the relevant invoices or documents which were received in respect of such purchases,

• (c) in relation to importations of investment gold, the value of the investment gold determined in accordance with section 53(1) of the Act in respect of each importation, the purchase price of the investment gold imported and a cross-reference to the invoices and customs documents used in connection with such importations,

• (d) in relation to intra-Community acquisitions of investment gold, the name of the person from whom the investment gold is acquired, the purchase price of the investment gold and a cross-reference to the relevant invoices which were received in respect of such acquisitions,

• (e) in relation to the supply of intermediary services, the name of each person to whom the service is supplied, the amount receivable in respect of the supply and a cross-reference to the relevant invoices or documents which issued in respect of the supply of such services,

• (f) in relation to intermediary services received, the name of the intermediaries, the amount payable in respect of the supply of the services and a cross-reference to the relevant invoices or documents which were received in respect of such services,

• (g) in relation to discounts allowed or price reductions made to a person subsequent to the issue of an invoice or other document to such person, the amount credited to such person and, except in a case to which section 67(5) of the Act applies, a cross-reference to the corresponding credit note,

• (h) in relation to discounts or price reductions received from accountable persons subsequent to the receipt of invoices from such persons, except in a case to which section 67(5) of the Act applies, the amount of the discount or price reduction and corresponding tax received from each such person and a cross-reference to the corresponding credit note,

• (i) in relation to discounts or price reductions received from persons who are not accountable persons, the amount of the discount or price reduction and a cross-reference to the document which was received in respect of such discount or price reduction, and

• (j) in relation to bad debts written off, particulars of the name and address of the debtor, a description of the supply of investment gold to which the debt relates, the date or dates upon which the debt was incurred and the date or dates on which the debt was written off.

• (3) Regulation 27(1) does not apply in relation to transactions in investment gold.

Special Schemes

Antique furniture, silver, glass and porcelain

• (a) in the case of furniture, any article being movable goods which have been manufactured wholly or mainly from wood, metal (other than silver), marble or other stone, or any combination thereof, and which were designed for use as furnishings, fitments or decoration for private, commercial or public buildings, or for gardens, and which is not covered by paragraph 23 of Schedule 3 to the Act,

• (b) in the case of silver, any article manufactured wholly or mainly from silver, not being jewellery, coins, medals, ingots or bars,

• (c) in the case of glass, any article manufactured wholly or mainly from glass, including mirrors, chandeliers and leaded or stained glass windows, and

• (d) in the case of porcelain, any article being a cup, saucer, bowl, plate, dish, jug, vase, pot, urn or similar goods, or a statue or statuary (other than an article to which paragraph 23(c) of Schedule 3 to the Act relates), manufactured wholly or mainly from porcelain, china, terracotta, clay, ceramics or similar materials, or any combination thereof.

• (2) Evidence that the antiques referred to in paragraph (1) are more than 100 years old shall consist of—

• (a) a certificate issued by a member of the Irish Antique Dealers’ Association, or of an equivalent trade association recognised by the Commissioners for the purpose of issuing such a certificate,

• (b) a certificate issued by or on behalf of the National Museum of Ireland,

• (c) a statutory declaration made by a person recognised, for the purpose of making such a declaration, as a connoisseur by the Commissioners in respect of articles of the types concerned,

• (d) in the case of imported goods, a certificate, declaration or other document issued or made under the laws of the country of exportation which in the opinion of the Commissioners correspond to a certificate issued under subparagraph (a) or (b) or a statutory declaration made under subparagraph (c), or

• (e) an invoice issued in accordance with paragraph (5) or a certification made in accordance with paragraph (6).

• (3) Antiques which meet the requirements of paragraphs (1) and (2) and which are not supplied—

• (a) by a taxable dealer in accordance with section 87(3) or (8) of the Act, or

• (b) by an auctioneer within the meaning of section 89 and in accordance with section 89(3) of the Act,

shall be referred to as “Schedule 3 antiques” for the purpose of this Regulation.

• (4) A non-taxable person who supplies Schedule 3 antiques to an accountable person who is acquiring such antiques for resale shall, on the date of such supply or within 10 days of that date, issue to the accountable person who acquires the antiques a document in respect of that supply, and the taxable dealer to whom the antiques are supplied shall provide the form for that purpose, setting out the following particulars:

• (a) the date of issue of the document,

• (b) the name and address of the person who is supplying the goods to which the document relates,

• (c) the name, address, and registration number of the accountable person concerned,

• (d) a description of the goods, including details of the quantity, type, apparent material of construction, possible origin and identifying features,

• (e) the date on which the goods to which the document relates are supplied,

• (f) the consideration for the supply, and

• (g) the acknowledgement of the person by whom the document is issued,

and the accountable person shall give a copy of the document to the supplier of the goods.

• (5) An accountable person who supplies Schedule 3 antiques to another accountable person shall include on the invoice concerned, which he or she is required to issue in accordance with section 66(1) of the Act, a declaration to the effect that the antiques are more than 100 years old.

• (6) An accountable person who supplies Schedule 3 antiques to a non-taxable person shall, for the purposes of paragraph (6), certify in writing in respect of each such supply that the said antiques are more than 100 years old.

• (7) Every accountable person shall, in relation to antiques which he or she has acquired or supplied, keep full and true records, entered up to date, of the acquisition and resale of such goods, together with cross-references between all such records, the relevant document issued in accordance with paragraph (4), the relevant invoice issued in accordance with paragraph (5) and the certification made in accordance with paragraph (6).

Travel Agents’ Margin Scheme

M x R

100 + R

where—

M is the travel agent’s margin as calculated in accordance with this Regulation, and

R is the percentage rate of tax specified in section 46(1)(a) of the Act.

• (2) Where a travel agent—

• (a) organises a qualifying conference (within the meaning of section 60(1) of the Act), and

• (b) supplies margin scheme services that include “qualifying accommodation” within the meaning of that section to a traveller, being a “delegate” within the meaning of that section,

then the document referred to in section 66(5) of the Act that the travel agent is required to issue shall include the following details in addition to the details specified in section 60(1) of the Act:

• (i) the date of issue of the document,

• (ii) a sequential number, based on one or more series, which uniquely identifies the document,

• (iii) the full name, address and registration number of the accommodation provider from whom the travel agent purchased the bought-in accommodation and particulars of the amount of tax chargeable to the travel agent in respect of the qualifying accommodation,

• (iv) a cross-reference to the relevant invoice issued by the accommodation provider to the travel agent for the accommodation, and

• (v) the full name and address of the traveller to whom the accommodation was supplied as part of a supply of margin scheme services.

• (3) Where a travel agent supplies services of the type referred to in paragraph (2)(b) but does not organise the relevant qualifying conference (within the meaning of section 60(1) of the Act, the document referred to in section 66(5) of the Act that the travel agent is required to issue shall include the following details:

• (a) the full name, address and registration number of the travel agent,

• (b) the date of the issue of the document,

• (c) a sequential number, based on one or more series, which uniquely identifies the document,

• (d) the full name, address and registration number of the accommodation provider from whom the travel agent purchased the bought-in accommodation and particulars of the amount of tax chargeable to the travel agent in respect of the qualifying accommodation,

• (e) a cross-reference to the relevant invoice issued by the accommodation provider to the travel agent for the accommodation,

• (f) the full name and address of the traveller to whom the accommodation was supplied as part of a supply of margin scheme services, and

• (g) the dates on which the accommodation was provided to the traveller.

• (4) A travel agent who is obliged to account for the tax due on his or her travel agent’s margin in respect of each transaction in accordance with section 88 of the Act may opt to fulfil that obligation by using the simplified accounting arrangements as provided for in this Regulation in respect of the totality of those transactions, and where a travel agent so opts he or she shall—

• (a) choose either the option provided for in paragraph (5) (referred to in this Regulation as “simplified accounting option 1”) or in paragraph (7) (referred to in this Regulation as “simplified accounting option 2”) and apply the chosen option as the method of accounting for all his or her supplies of margin scheme services,

• (b) obtain the prior consent of the Commissioners if he or she wishes to change that option, which change shall take effect only at the start of that travel agent’s accounting year, and

• (c) create and maintain a record (referred to in this Regulation as a “margin scheme record”) containing details of the option chosen by the travel agent and the estimates and the adjustments made by the travel agent for the purposes of applying those simplified accounting arrangements.

• (5) A travel agent who opts for simplified accounting option 1 in respect of his or her margin scheme services shall—

• (a) at the start of the accounting year estimate in accordance with paragraph (6) that travel agent’s percentage margin for each journey beginning during that accounting year,

• (b) apply the percentage so calculated to the consideration received in each taxable period of that accounting year in order to calculate the travel agent’s margin in respect of margin scheme services supplied in that taxable period and the amount of the tax that is included in that travel agent’s margin, and

• (c) include that tax in the return which the travel agent is required to furnish in accordance with section 76 or 77 of the Act for the taxable period in which the consideration is received.

(6)(a) The estimate of the percentage margin referred to in paragraph (5)(a) for each journey beginning during an accounting year shall be calculated by the travel agent in accordance with the following formula:

(EA - EB) x 100

EA

where—

EA is the total consideration which the travel agent estimates that he or she is entitled to receive in respect of or in relation to the supply of margin scheme services for all journeys beginning during that accounting year including all taxes, commissions, costs and charges whatsoever and value-added tax payable in respect of that supply, and

EB is the amount which the travel agent estimates is payable to that travel agent’s suppliers in respect of the bought-in services included in the supply of the margin scheme services referred to in EA, but any bought-in services purchased by the travel agent prior to 1 January 2010 in respect of which that travel agent claims deductibility in accordance with section 12 of the repealed enactment shall be disregarded.

• (b) In order to determine the total percentage margin, a travel agent may opt to subdivide the estimate of his or her percentage margin at the start of the accounting year on the basis of a regional, seasonal or other identifiable category, and in that case the estimates referred to in subparagraph (a) for the consideration and the amounts payable to the travel agent’s suppliers should be apportioned accordingly for the purposes of the calculation in subparagraph (a).

• (c) The estimate of the percentage margin shall be based on the travel agent’s actual and projected bookings for journeys beginning in the accounting year in question, or on any other basis which may be agreed with the Commissioners.

• (d) The percentage calculated in accordance with the formula in subparagraph (a), the basis for determining at that percentage and the particulars of the estimate as provided for in subparagraphs (b) and (c) shall be recorded in the margin scheme record of the travel agent at the start of the accounting year.

• (7) A travel agent who opts for simplified accounting option 2 in respect of his or her margin scheme supplies shall—

• (a) estimate in accordance with paragraph (8) that travel agent’s margin in respect of margin scheme services supplied in a taxable period for each journey that begins in that taxable period on the basis of his or her best estimate,

• (b) calculate in accordance with paragraph (1) the amount of tax that is included in that travel agent’s margin, and

• (c) include that tax in the return which that travel agent is required to furnish in accordance with section 76 or 77 of the Act in respect of that taxable period.

• (8) The estimate of the travel agent’s margin referred to in paragraph (7) for a taxable period shall be calculated by the travel agent in accordance with the following formula:

A - EB

where—

A is the total consideration which the travel agent becomes entitled to receive in respect of or in relation to the supply of margin scheme services for each journey that begins in that taxable period, including all taxes, commissions, costs and charges whatsoever and value-added tax payable in respect of that supply, and

EB is the amount which the travel agent estimates is payable to that travel agent’s suppliers in respect of the bought-in services included in the supply of the margin scheme services referred to in A, but any bought-in services purchased by the travel agent prior to 1 January 2010 in respect of which that travel agent claims deductibility in accordance with section 12 of the repealed enactment shall be disregarded.

• (9) A travel agent who opts for simplified accounting option 1 or 2 is obliged at the end of the accounting year to carry out an annual review and make the necessary adjustments in accordance with paragraphs (10) to (12).

• (10) For the purposes of carrying out the annual review and adjustments referred to in paragraph (9) for an accounting year, a travel agent shall—

• (a) calculate his or her travel agent’s margin in relation to the supply of margin scheme services for each journey which began in that accounting year in accordance with the following formula:

Y - Z

where—

Y is the total consideration which the travel agent became entitled to receive in respect of or in relation to a supply of margin scheme services in respect of each journey which began in that accounting year, including all taxes, commissions, costs and charges whatsoever and value-added tax payable in respect of that supply, and

Z is the amount payable by the travel agent to all suppliers for bought-in services included in the supply of the margin scheme services referred to in the meaning of “A” in subparagraph (8), but any bought-in services purchased by the travel agent prior to 1 January 2010 in respect of which that travel agent claims deductibility in accordance with section 12 of the repealed enactment shall be disregarded,

and

• (b) calculate in accordance with paragraph (1) the amount of tax that is included in the travel agent’s margin as calculated in subparagraph (a).

• (11) In order to determine whether the amount of tax calculated in accordance with paragraph (10)(b) for an accounting year differs from the tax accounted for in respect of the supply of margin scheme services for journeys which began in that accounting year, the travel agent shall calculate the amount of the difference in accordance with the following formula:

D - E

where—

D is the amount of tax calculated in accordance with paragraph (10)(b), and

E is the amount of tax actually accounted for by the travel agent in respect of the supply of margin scheme services for journeys that began in that accounting year,

and

• (a) where that D is greater than that E, the travel agent shall be liable for an amount of tax equal to the amount of the difference so calculated, and that tax shall be payable as if it were tax due in accordance with Chapter 3 of Part 9 of the Act, and

• (b) where that E is greater than that D, the travel agent is entitled to increase the amount of tax deductible for the purposes of Chapter 1 of Part 8 of the Act by an amount of tax equal to the amount of the difference so calculated.

• (12) The tax payable or the increase in the amount of tax deductible calculated in accordance with paragraph (11) is to be included by the travel agent in the tax return required to be furnished in accordance with section 76 or 77 of the Act in—

• (a) the taxable period immediately following the end of the travel agent’s accounting year, or

• (b) such later period as is agreed between the travel agent and the Commissioners.

• (13) Where a travel agent supplies margin scheme services together with other goods and services to a traveller for a total consideration, then, in order to establish the value of those services that are subject to the travel agent’s margin scheme, the travel agent shall reduce that total consideration by an amount equal to the open market value of those other goods and services increased by the value-added tax applicable thereto.

• (14) Where a travel agent makes a supply of margin scheme services to a traveller that includes bought-in services performed inside the Community and bought-in services performed outside the Community, then that agent shall apportion his or her travel agent’s margin in accordance with the following formula:

F x G

H

where—

F is the total travel agent’s margin in respect of the margin scheme supply,

G is the cost to the travel agent of the goods and services used in that margin scheme supply that are bought-in services performed outside the Community, and

H is the total cost to the travel agent of all the bought-in services used in making that margin scheme supply.

• (15) As regards the calendar year 2010, where the end date of the accounting year of the travel agent is other than 31 December, all references to accounting year for the purpose of applying this Regulation are to be taken as a reference to the period from 1 January 2010 to that end date.

• (16) Nothing in this Regulation has the effect of including in the travel agent’s margin scheme—

• (a) in respect of a travel agent that opts for the simplified accounting option 1, any consideration received by a travel agent before 1 January 2010 in respect of journeys beginning on or after that date, or

• (b) in respect of a travel agent that opts for the simplified accounting option 2, the travel agent’s margin in respect of any journey which begins on or after 1 January 2010 for which full consideration was received prior to that date.

Investment gold — waiver of exemption

• (a) his or her name, address and registration number (if any), and

• (b) a declaration stating that he or she produces investment gold or transforms any gold into investment gold and that he or she supplies or intends to supply investment gold to other persons engaged in the supply of goods and services in the course or furtherance of business.

• (2) Where they are satisfied that it is appropriate to do so for the proper administration of the tax, the Commissioners shall authorise the applicant to waive, in accordance with section 90(3) of the Act, his or her right to exemption from tax on a supply of investment gold.

• (3) A person who is authorised in accordance with paragraph (2) in respect of a supply of investment gold to another person shall, in relation to that supply, issue to that other person an invoice showing the following particulars:

• (a) the date of issue of the invoice,

• (b) a sequential number, based on one or more series, which uniquely identifies the invoice,

• (c) his or her full name, address and registration number,

• (d) the full name, address and registration number of the person to whom the investment gold is being supplied,

• (e) in the case of a supply of investment gold to—

• (i) a person in another Member State, that person’s value-added tax identification number (if any) in that Member State,

• (ii) a person outside the Community, an indication of the type of business being carried on by that person,

• (f) a description of the investment gold including, where applicable, form, weight, quantity, purity and any other distinguishing features,

• (g) the date of supply of the investment gold,

• (h) the total consideration, exclusive of tax, receivable in respect of the supply,

• (i) the rate or rates of tax and the amount of tax at each rate chargeable in respect of the supply of the investment gold, and

• (j) an endorsement stating “The right to exemption from tax has been waived in respect of this supply and the person to whom the investment gold is being supplied is liable for the tax chargeable on the supply in accordance with section 90 (5) of the Value-Added Tax Consolidation Act 2010 ” or words to that effect.

• (4) Where a person is authorised to waive, in accordance with paragraph (2), his or her right to exemption from tax on supplies of investment gold, an intermediary who supplies services in respect of those supplies of investment gold, and who wishes to waive his or her right to exemption from tax in respect of those services, is required to apply to the Commissioners for authorisation to do so and to furnish them with the following particulars:

• (a) his or her name, address and registration number (if any), and

• (b) a declaration stating that he or she supplies services in respect of the supply of investment gold.

• (5) Where they are satisfied that it is appropriate to do so for the proper administration of the tax, the Commissioners shall authorise the intermediary referred to in paragraph (4) to waive, in accordance with section 90(4) of the Act, his or her right to exemption from tax on the supply of a service in respect of the supply of investment gold for which the supplier of such investment gold has waived his or her right to exemption from tax in accordance with section 90(3) of the Act.

• (6) An intermediary who is authorised in accordance with paragraph (5) in respect of the supply of investment gold to another person shall, in relation to that supply, issue to that other person an invoice showing the following particulars:

• (a) the date of issue of the invoice,

• (b) a sequential number, based on one or more series, which uniquely identifies the invoice,

• (c) his or her full name, address and registration number,

• (d) the full name, address and registration number (if any) of the person on whose name and account he or she is acting in respect of the supply of investment gold and, where that person is in another Member State, that person’s value-added tax identification number (if any) in that Member State,

• (e) a description of the services being supplied in respect of the supply of investment gold,

• (f) the date of the supply of the services,

• (g) the total consideration, exclusive of tax, receivable in respect of the supply of the services,

• (h) the rate of tax and the amount of tax chargeable in respect of the supply of the services, and

• (i) an endorsement stating “The right to exemption from tax has been waived in respect of this supply” or words to that effect.

• (7) Where the right to exemption from tax has been waived in respect of a supply of investment gold or the supply of services relating to the supply of investment gold, that waiver shall be irrevocable for that supply.

Investment gold — refunds of tax

• (a) by completing such claim form as may be provided for that purpose by the Commissioners and by certifying that the particulars shown on such claim form are correct,

• (b) by establishing the amount of tax borne by the production, where requested to do so by the Commissioners, of invoices or import documents, and

• (c) by establishing that such person is not entitled to repayment of the tax under any other provision of the Act, any Regulations made thereunder or of any other Act or instrument made under statute administered by the Commissioners.

Immovable Goods

Waiver of exemption under old property rules — backdating and cancellation

“back-dating”, in relation to a waiver, means the waiving of a right to exemption from tax in respect of an exempt letting of immovable goods to which paragraph 11 of Schedule 1 to the Act applies (in this Regulation referred to as a “specified letting”) from a date earlier than the current taxable period, and “back-dated” shall be construed accordingly;

“cancellation request period” means the taxable period during which a request for the cancellation of a waiver of exemption is made in accordance with paragraph (7);

“waiver” means the waiver by a person of his or her right to exemption from tax on a specified letting.

• (2) Where—

• (a) an accountable person makes a specified letting, and

• (b) the immovable goods which are the subject of that letting were acquired or developed by him or her before 1 July 2008 for the purpose of his or her taxable supplies,

that person may apply to the Commissioners to backdate the waiver of his or her right to exemption in respect of that letting.

• (3) An application under paragraph (2) is required to be made in writing to the Commissioners and to include the following:

• (a) the full name, address and registration number of the accountable person making the application,

• (b) the tenant’s name, address and registration number,

• (c) details of the letting agreement, and

• (d) the date from which the accountable person desires that the waiver shall have effect.

• (4) A waiver of exemption shall be backdated only where the tenant would have been entitled to deduct, in accordance with section 12 of the repealed enactment, all the tax that would have been chargeable in respect of the letting if the waiver had applied from the date specified in accordance with paragraph (5) to the date on which the Commissioners issue the notification referred to in paragraph (5).

• (5) Where the Commissioners are satisfied that an applicant has complied with paragraph (3) and that paragraph (4) applies, then they shall notify the applicant that the waiver may be back-dated in respect of the letting for which back-dating of a waiver was sought specifying the date to which the waiver is to be back-dated, being a date not earlier than 26 March 1997 and not later than 30 June 2008.

• (6) Any tax chargeable prior to the date the Commissioners issue the notification referred to in paragraph (5), which becomes chargeable on the letting of immovable goods as a result of the back-dating of a waiver, is deemed to have been due and paid by the applicant in accordance with Chapter 3 of Part 3 of the Act and deducted by the tenant in accordance with Chapter 1 of Part 8 of the Act.

• (7) A person who waives his or her right to exemption in respect of a specified letting is entitled to have such waiver cancelled provided he or she—

• (a) applies to the Commissioners in writing to have the waiver of his or her right to exemption cancelled,

• (b) furnishes particulars to the Commissioners of—

• (i) the tax due and accounted for by him or her, in accordance with Chapter 3 of Part 3 of the Act, in relation to the supply of services by him or her to which the waiver applied for all taxable periods comprised in the period commencing with—

• (I) in the case of a back-dated waiver, the start of the period in which the Commissioners issued the notification referred to in paragraph (5), or

• (II) in any other case, the taxable period from the commencement of which the waiver of exemption has effect,

and ending with the last day of the taxable period immediately preceding the cancellation request period, and

• (ii) the total amount of tax deducted or deductible by him or her referred to in section 96(3)(a), (c) and (d) of the Act in respect of all of the taxable periods comprised in the appropriate period referred to in clause (i), together with the total amount of tax deducted by him or her referred to in section 96(b) of the Act,

and

• (c) pays to the Collector-General an amount equal to the excess (if any) of the tax referred to in subparagraph (b)(ii) over the tax referred to in subparagraph (b)(i).

• (8) Where a person complies with paragraph (7) to the satisfaction of the Commissioners, his or her waiver shall be cancelled with effect from the end of the taxable period during which he or she so complies. The Commissioners shall notify the person of such cancellation in writing, and from the end of that taxable period the person shall be treated as a person who had not waived his or her right to exemption.

• (9) A person who applies for the cancellation of his or her waiver in accordance with paragraph (7) is not entitled, under section 99(1) of the Act, to any refund of tax, other than a refund referable solely to some error or mistake made by him or her, for the cancellation request period or any subsequent taxable periods, in relation to all the lettings to which the waiver relates, in excess of an amount calculated in accordance with the following formula:

A+ B

where—

A is the excess of the amount referred to in paragraph 7(b)(i) over the amount referred to in paragraph 7(b)(ii) but, where there is no such excess, A is equal to zero, and

B is the sum of the amounts of tax paid under sections 76 and 77 of the Act, in relation to all the lettings to which the waiver relates, for the cancellation request period and any subsequent taxable periods until the waiver is cancelled.

Refunds and Repayments of Tax

Refund of tax

• (a) set out the grounds on which the refund is claimed,

• (b) contain a computation of the amount of the refund claimed, and

• (c) if so required by the Commissioners, be vouched by the receipts for tax paid and such other documents as may be necessary to prove the entitlement to a refund of the amount claimed.

Refund to foreign traders

• (a) provides proof, in the form of a written document from the relevant official department of the country in which that person has an establishment, that he or she is engaged in carrying on an economic activity,

• (b) claims a refund, within 6 months of the end of the calendar year in which the tax became chargeable, by completing and lodging the appropriate claim form, provided for that purpose by the Commissioners, together with the appropriate documentation as specified in subparagraph (c),

• (c) establishes the amount of tax borne by the production of the invoice issued by the supplier or the relevant import documents,

• (d) establishes that he or she is not entitled to repayment of the tax under any other provision of the Act or Regulations, or any other instrument made under statute that is administered by the Commissioners.

• (2) A claim for a refund under this Regulation shall relate to invoiced purchases of goods and services or to imports made during a period, within a calendar year, of not less than 3 months or a period of not more than one calendar year, but where that claim relates to the last quarter of a calendar year a claim for a refund may relate to a period of less than 3 months.

• (3) A person is not entitled to make a claim under this Regulation for an amount less than—

(a)€400 if the claim is for a period of less than one calendar year and not less than 3 months,

(b)€50 if the claim is for a period that represents a full calendar year or the last quarter of a calendar year.

• (4) The written document mentioned in paragraph (1)(a) shall be taken as evidence of the matters contained therein for the purposes of this Regulation only for a period of one year from the date such document was issued by the official authorities in the State in which that person is established.

Remission or repayment of tax on fishing vessels and equipment

• (2) A person who—

• (a) establishes to the satisfaction of the Commissioners that he or she has borne or paid tax on any goods or services specified in paragraph (3), and

• (b) fulfils to the satisfaction of the Commissioners the conditions specified in paragraph (4),

is entitled to be repaid the tax so borne or paid.

• (3) The goods and services to which paragraph (2) relate are—

• (a) the supply or hire to that person, the importation by that person or the maintenance or repair for that person of a commercial sea-fishing vessel of a gross tonnage of not more than 15 tons, on the acquisition of which he or she received from An Bord Iascaigh Mhara a grant or loan of money,

• (b) the supply or hire to that person, the importation by that person, or the repair, modification or maintenance for that person, of goods of the kind specified in the Table to this Regulation for use exclusively in the operation by that person of a commercial sea-fishing vessel of a gross tonnage of not more than 15 tons, on the acquisition of which he or she received from An Bord Iascaigh Mhara a grant or loan of money, or

• (c) the repair or maintenance for that person of a fishing net specified in paragraph (1) for use exclusively for the purposes of his or her commercial sea-fishing business.

• (4) The conditions to be fulfilled are that the person specified in paragraph (2)—

• (a) claims a refund of tax by completing such claim form as may be provided for that purpose by the Commissioners,

• (b) produces sufficient documentary evidence to establish that the outlay in relation to which his or her claim for a refund of tax arises was incurred in the operation by him or her of a vessel specified in paragraph (3) for the purposes of a commercial sea-fishing business,

• (c) produces either an invoice provided in accordance with section 73(1)(b) of the Act or a receipt for tax paid on goods imported to establish the amount of tax borne or paid in relation to the outlay referred to in paragraph (3),

• (d) produces a certificate from An Bord Iascaigh Mhara, or such other documentary evidence acceptable to the Commissioners, to establish that the outlay in relation to which his or her claim for a refund of tax arises relates to a commercial sea-fishing vessel in respect of which he or she qualified for financial assistance by grant or loan from An Bord Iascaigh Mhara,

• (e) is not, or is not required to be, registered for tax in accordance with section 65 of the Act.

TABLE

Anchors, autopilots, bilge and deck pumps, buoys and floats, compasses, cranes, echo graphs, echo sounders, electrical generating sets, fish boxes, fish finders, fishing baskets, life boats and life rafts, marine lights, marine engines, net drums, net haulers, net sounders, radar apparatus, radio navigational aid apparatus, radio telephones, refrigeration plant, trawl doors, trawl gallows, winches.

Administration and General

Nomination of officers

Service of notices

Estimates and assessments

• (a) the name, address and registration number of the person whose tax liability is estimated,

• (b) the period to which the estimate relates, and