{"id":10788,"date":"2022-04-15T13:53:00","date_gmt":"2022-04-15T13:53:00","guid":{"rendered":"http:\/\/legalblog.ie\/?p=10788"},"modified":"2024-03-31T20:17:17","modified_gmt":"2024-03-31T20:17:17","slug":"rates","status":"publish","type":"post","link":"https:\/\/legalblog.ie\/rates\/","title":{"rendered":"Rates"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_63 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/legalblog.ie\/rates\/#EU_Rate_Limits\" title=\"EU Rate Limits\">EU Rate Limits<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/legalblog.ie\/rates\/#Main_Rates\" title=\"Main Rates\">Main Rates<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/legalblog.ie\/rates\/#Lower_Rates_Specified\" title=\"Lower Rates Specified\">Lower Rates Specified<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/legalblog.ie\/rates\/#Exemption\" title=\"Exemption\">Exemption<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/legalblog.ie\/rates\/#Zero-rating\" title=\"Zero-rating\">Zero-rating<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/legalblog.ie\/rates\/#Reduced_Rates\" title=\"Reduced Rates\">Reduced Rates<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/legalblog.ie\/rates\/#Variations_in_Rates\" title=\"Variations in Rates\">Variations in Rates<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/legalblog.ie\/rates\/#Mixed_Supplies\" title=\"Mixed Supplies\">Mixed Supplies<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/legalblog.ie\/rates\/#Types_of_Supplies\" title=\"Types of Supplies\">Types of Supplies<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/legalblog.ie\/rates\/#Mixed_Supplies-2\" title=\"Mixed Supplies\">Mixed Supplies<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/legalblog.ie\/rates\/#Applying_the_Rate\" title=\"Applying the Rate\">Applying the Rate<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/legalblog.ie\/rates\/#Two-Thirds_Rule_for_Goods\" title=\"Two-Thirds Rule for Goods\">Two-Thirds Rule for Goods<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/legalblog.ie\/rates\/#Processing\" title=\"Processing\">Processing<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/legalblog.ie\/rates\/#Agricultural\" title=\"Agricultural\">Agricultural<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/legalblog.ie\/rates\/2\/#VALUE-ADDED_TAX_CONSOLIDATION_ACT\" title=\"VALUE-ADDED TAX CONSOLIDATION ACT\">VALUE-ADDED TAX CONSOLIDATION ACT<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/legalblog.ie\/rates\/2\/#Interpretation_%E2%80%93_general\" title=\"Interpretation &#8211; general.\">Interpretation &#8211; general.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/legalblog.ie\/rates\/2\/#Charge_of_value-added_tax\" title=\"Charge of value-added tax.\">Charge of value-added tax.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/legalblog.ie\/rates\/2\/#Part_2_Accountable_persons_ss_4-18\" title=\"Part 2 Accountable persons (ss. 4-18)\">Part 2 Accountable persons (ss. 4-18)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/legalblog.ie\/rates\/2\/#4_Definitions_%E2%80%93_Part_2\" title=\"4. Definitions &#8211; Part 2.\">4. Definitions &#8211; Part 2.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/legalblog.ie\/rates\/2\/#General_rules_ss_5-8\" title=\"General rules (ss. 5-8)\">General rules (ss. 5-8)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/legalblog.ie\/rates\/2\/#Chapter_1_Supply_of_goods_ss_19-23A\" title=\"Chapter 1 Supply of goods (ss. 19-23A)\">Chapter 1 Supply of goods (ss. 19-23A)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/legalblog.ie\/rates\/2\/#Meaning_of_supply_of_goods\" title=\"Meaning of supply of goods.\">Meaning of supply of goods.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/legalblog.ie\/rates\/2\/#Transfers_etc_deemed_not_to_be_supplies\" title=\"Transfers, etc. deemed not to be supplies.\">Transfers, etc. deemed not to be supplies.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/legalblog.ie\/rates\/2\/#Supplies_made_free_of_charge\" title=\"Supplies made free of charge.\">Supplies made free of charge.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/legalblog.ie\/rates\/2\/#Special_rules_in_relation_to_supplies_of_goods\" title=\"Special rules in relation to supplies of goods.\">Special rules in relation to supplies of goods.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/legalblog.ie\/rates\/2\/#Supply_following_intra-Community_acquisition\" title=\"Supply following intra-Community acquisition.\">Supply following intra-Community acquisition.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/legalblog.ie\/rates\/2\/#Call-off_stock_arrangements\" title=\"Call-off stock arrangements.\">Call-off stock arrangements.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/legalblog.ie\/rates\/2\/#Chain_transactions\" title=\"Chain transactions.\">Chain transactions.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/legalblog.ie\/rates\/2\/#Place_of_supply_of_services_ss_33-35\" title=\"Place of supply of services (ss. 33-35)\">Place of supply of services (ss. 33-35)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/legalblog.ie\/rates\/2\/#General_rules\" title=\"General rules.\">General rules.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/legalblog.ie\/rates\/2\/#Use_and_enjoyment_provisions\" title=\"Use and enjoyment provisions.\">Use and enjoyment provisions.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/legalblog.ie\/rates\/2\/#Taxable_amount_%E2%80%93_principal_provisions_ss_36-44\" title=\"Taxable amount &#8211; principal provisions (ss. 36-44)\">Taxable amount &#8211; principal provisions (ss. 36-44)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-33\" href=\"https:\/\/legalblog.ie\/rates\/2\/#Definitions_%E2%80%93_Chapter_1\" title=\"Definitions &#8211; Chapter 1.\">Definitions &#8211; Chapter 1.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-34\" href=\"https:\/\/legalblog.ie\/rates\/2\/#General_rules_on_taxable_amount\" title=\"General rules on taxable amount.\">General rules on taxable amount.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-35\" href=\"https:\/\/legalblog.ie\/rates\/2\/#Determination_that_open_market_value_applies\" title=\"Determination that open market value applies.\">Determination that open market value applies.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-36\" href=\"https:\/\/legalblog.ie\/rates\/2\/#Special_consideration_rule_triangulation\" title=\"Special consideration rule, triangulation.\">Special consideration rule, triangulation.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-37\" href=\"https:\/\/legalblog.ie\/rates\/2\/#Two-thirds_rule\" title=\"Two-thirds rule.\">Two-thirds rule.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-38\" href=\"https:\/\/legalblog.ie\/rates\/2\/#Taxable_amount_for_certain_supplies\" title=\"Taxable amount for certain supplies.\">Taxable amount for certain supplies.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-39\" href=\"https:\/\/legalblog.ie\/rates\/2\/#Vouchers_etc\" title=\"Vouchers, etc.\">Vouchers, etc.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-40\" href=\"https:\/\/legalblog.ie\/rates\/2\/#Vouchers_%E2%80%93_Multi-purpose_and_single_%E2%80%93_purpose_etc\" title=\"Vouchers &#8211; Multi-purpose and single &#8211; purpose, etc.\">Vouchers &#8211; Multi-purpose and single &#8211; purpose, etc.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-41\" href=\"https:\/\/legalblog.ie\/rates\/2\/#Non-business_use_of_immovable_goods\" title=\"Non-business use of immovable goods.\">Non-business use of immovable goods.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-42\" href=\"https:\/\/legalblog.ie\/rates\/2\/#Adjustment_and_recovery_of_consideration\" title=\"Adjustment and recovery of consideration.\">Adjustment and recovery of consideration.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-43\" href=\"https:\/\/legalblog.ie\/rates\/2\/#Rates_and_Exemption_ss_46-52\" title=\"Rates and Exemption (ss. 46-52)\">Rates and Exemption (ss. 46-52)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-44\" href=\"https:\/\/legalblog.ie\/rates\/2\/#Rates_of_tax\" title=\"Rates of tax.\">Rates of tax.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-45\" href=\"https:\/\/legalblog.ie\/rates\/2\/#Composite_and_multiple_supplies\" title=\"Composite and multiple supplies.\">Composite and multiple supplies.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-46\" href=\"https:\/\/legalblog.ie\/rates\/2\/#Works_of_art_etc\" title=\"Works of art, etc.\">Works of art, etc.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-47\" href=\"https:\/\/legalblog.ie\/rates\/2\/#Contract_work\" title=\"Contract work.\">Contract work.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-48\" href=\"https:\/\/legalblog.ie\/rates\/2\/#Provisions_in_relation_to_certain_supplies\" title=\"Provisions in relation to certain supplies.\">Provisions in relation to certain supplies.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-49\" href=\"https:\/\/legalblog.ie\/rates\/2\/#Zero-rated_Goods_and_Services\" title=\"Zero-rated Goods and Services\">Zero-rated Goods and Services<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-50\" href=\"https:\/\/legalblog.ie\/rates\/2\/#Supplies_Within_the_State_paras_8-14\" title=\"Supplies Within the State (paras. 8-14)\">Supplies Within the State (paras. 8-14)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-51\" href=\"https:\/\/legalblog.ie\/rates\/2\/#Goods_and_Services_chargeable_at_the_reduced_rate\" title=\"Goods and Services chargeable at the reduced rate\">Goods and Services chargeable at the reduced rate<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-52\" href=\"https:\/\/legalblog.ie\/rates\/2\/#Certain_Supplies_with_Reduced_Rate_Particular_Provisions_in_Accordance_with_Article_102_of_the_VAT_Directive_para_13A\" title=\"Certain Supplies with Reduced Rate: Particular Provisions in Accordance with Article 102 of the VAT Directive (para. 13A)\">Certain Supplies with Reduced Rate: Particular Provisions in Accordance with Article 102 of the VAT Directive (para. 13A)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-53\" href=\"https:\/\/legalblog.ie\/rates\/2\/#Supplies_of_Certain_Live_Plants_and_Similar_Goods_para_22\" title=\"Supplies of Certain Live Plants and Similar Goods (para. 22)\">Supplies of Certain Live Plants and Similar Goods (para. 22)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-54\" href=\"https:\/\/legalblog.ie\/rates\/2\/#Agricultural_Production_Activities_and_Services\" title=\"Agricultural Production Activities and Services\">Agricultural Production Activities and Services<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-55\" href=\"https:\/\/legalblog.ie\/rates\/2\/#List_of_Agricultural_Services\" title=\"\nList of Agricultural Services\">\nList of Agricultural Services<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-56\" href=\"https:\/\/legalblog.ie\/rates\/2\/#Works_of_Art_Collectors_Items_and_Antiques_chargeable_at_the_rate_specified_in_section_46_1_c_in_the_circumstances_specified_in_section_48\" title=\"Works of Art, Collectors&#8217; Items and Antiques chargeable at the rate specified in section 46 (1) (c) in the circumstances specified in section 48\">Works of Art, Collectors&#8217; Items and Antiques chargeable at the rate specified in section 46 (1) (c) in the circumstances specified in section 48<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-57\" href=\"https:\/\/legalblog.ie\/rates\/2\/#Activities_Listed_in_Annex_1_of_the_VAT_Directive\" title=\"Activities Listed in Annex 1 of the VAT Directive\">Activities Listed in Annex 1 of the VAT Directive<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h3><span class=\"ez-toc-section\" id=\"EU_Rate_Limits\"><\/span>EU Rate Limits<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>EU law sets the parameters within which states may charge VAT.\u00a0 The lowest standard rate permissible is 15%.\u00a0 The Republic of Ireland rate is at the higher end, \u00a0at 23%.,\u00a0 The standard UK rate was 17.5% for a number of years. It was increased to 20%.<\/p>\n<p>The standard rate in Ireland is 23%.\u00a0 It had been 21% for many years and was lowered to this rate temporarily during the Pandemic.\u00a0 There is a lower rate of 13.5% applicable to a range of activities, in particular in the construction sector. A special 9% rate was introduced for certain sectors during the economic crisis.<\/p>\n<p>The lower rate of 4.8% applies in respect of various cultural and livestock supplies.\u00a0 There is a special flat rate addition of 5.2 percent available to farmers.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Main_Rates\"><\/span>Main Rates<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Most goods and services are subject to VAT at 23% of the sales price. Some goods and services are subject to the lower 13.5%, 5% and zero rate. Other goods and services are exempt from VAT for social and policy reasons. The goods and services subject ot the lower rates are listed in the VAT legislation.<\/p>\n<p>The standard rate of value added tax is 23%. There are lower rates of 13\/2% 9% 4.8% and 0%. The flat rate compensation for farmers is 5.6% The rates are constrained by EU directive which sets upper and lower limits and defines categories of supply which may be zero rated or exempted.<\/p>\n<p>The schedules to the Value Added Tax Act list goods and services subject to lower rates or are exempt. In some cases questions of interpretation may arise as to how they apply to a particular category of goods or services. Revenue has published guidance by way of an index of numerous goods and services.<\/p>\n<p>There is provision for application to Revenue for a decision as to the correct rate applicable to any particular category of goods or services. There is a similar provision for determination of whether a particular supply of goods or services is exempt from VAT. An appeal may be made to the Appeal Commissioners from the decision.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Lower_Rates_Specified\"><\/span>Lower Rates Specified<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The VAT legislation specifies activities in its Schedules with reference to the zero and other favourable rates.\u00a0 The scope of these exemptions may be the subject of interpretation from time to time.<\/p>\n<p>Exempt activities are set out in Schedule 1 to the VAT Act.\u00a0 See the separate chapter on the \u00a0categories of exempt activities.<\/p>\n<p>Schedule 2 sets out the goods and services charged at 0 percent rate.\u00a0 Schedule 3 sets out the goods and services charged at 13.5 percent rate.<\/p>\n<p>The standard\u00a0 (23%r) rate \u00a0applies to all other goods and services. Where goods and services are excluded from a particular paragraph, they are presumed to be \u00a0excluded from other paragraphs, unless as a contrary intention applies,<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Exemption\"><\/span>Exemption<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Suppliers of VAT exempt goods cannot register for VAT and have minimal obligations in relation to records. Critically, they cannot recover VAT on their purchases. The following are some of the more commonly encountered VAT exempt supplies,<\/p>\n<ul>\n<li>financial services, insurance services;<\/li>\n<li>educational services;<\/li>\n<li>profession medical services, dental services;<\/li>\n<li>\u00a0hospital services,\u00a0 nursing home care services;<\/li>\n<li>passenger transport;<\/li>\n<li>travel agents;<\/li>\n<li>betting<\/li>\n<li>funerals and<\/li>\n<li>certain supply of new immovable goods.<\/li>\n<\/ul>\n<p>Finance Act 2017 amends the provisions in relation to exempted education activity. It enables the making of regulations relating to educational services. The amendments clarify the application of the exemption to vocational training and to educational services.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Zero-rating\"><\/span>Zero-rating<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Certain goods and services are exempt from VAT. Where a supply of goods of services is exempt. This has the consequence that is not possible for the supplier of the service to reclaim VAT on his purchases and business costs, that bear VAT .<\/p>\n<p>Zero rating is beneficial in that the input tax is recovered but VAT is not chargeable. The following are some of the important zero rated. Supplies;<\/p>\n<ul>\n<li>Exports outside the EU;<\/li>\n<li>Goods supplied to VAT registered customers in the EU;<\/li>\n<li>supply of services to business customers in the EU;<\/li>\n<li>sale and \u00a0hiring of\u00a0 aircraft and \u00a0ships<\/li>\n<li>certain\u00a0 animal feeds, fertilisers<\/li>\n<li>most food &amp; drink, but not alcohol.<\/li>\n<\/ul>\n<p>The 4.8% rate applies, in the certain agricultural activities such as the sale of cattle, horses, sheep and pigs.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Reduced_Rates\"><\/span>Reduced Rates<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The reduced rate of 13.5% applies to listed activities including the following;<\/p>\n<ul>\n<li>electricity and gas;<\/li>\n<li>food and drink in a restaurant or hotel;<\/li>\n<li>cinemas, fairgrounds, golf clubs,<\/li>\n<li>agricultural services,<\/li>\n<li>newspapers and magazines<\/li>\n<li>hotel or guesthouse lettings short-term<\/li>\n<li>car hire<\/li>\n<li>antiques repair of goods<\/li>\n<li>live poultry, property building waste disposal<\/li>\n<\/ul>\n<p>The full list appears in the VAT legislation.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Variations_in_Rates\"><\/span>Variations in Rates<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Rates change within certain EU derived constraints. For example, during the financial crisis certain tourist and other activities were granted a favourable 9% rate.\u00a0Finance Act 2018 provides that those goods and services which were previously subject to Value-Added Tax at 9 Per cent will be subject to Value-Added Tax at 13.5 Per cent.<\/p>\n<p>This does not apply to the\u00a0 provision of sporting facilities and the supply of newspapers and other periodicals. It also provides for the 9 Per cent rate to apply to the supply of electronicpublications.<\/p>\n<p>FA 2012\u00a0 reduced the rate of VAT applicable to the supply of district heating units.<\/p>\n<p>Finance Act 2014 makes a number of amendments to the Schedule to the VAT legislation in relation to the rates of VAT chargeable.<\/p>\n<p>Finance Act 2017 provides that the standard rate of tax applies sunbed VAT services as in from 1<sup>st<\/sup> January 2018.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Mixed_Supplies\"><\/span>Mixed Supplies<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Where there is a mixed supply of goods and services, questions may arise as to the appropriate rate of VAT. This may happen where goods are installed or fixed in a building. A 23% rate is likely to apply to the gods but a 13.5% rate would apply to the service.<\/p>\n<p>The rate applicable to the goods applies, if the cost of goods exceed two thirds of the contract price. The rule only applies where contracts for the provision of services . It does not apply to contracts for the sale of goods with an incidental supply of services.<\/p>\n<p>Where the contract work is supply of service consisting of work on movable goods, which are\u00a0 imported for the purpose of \u00a0such work and dispatched out of the EU, a zero rate applies.<\/p>\n<p>Where goods are made up from parts and materials supplied by the consumer, the supplier must account for VAT on the full value of goods supplied.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Types_of_Supplies\"><\/span>Types of Supplies<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>There may be are multiple, composite, ancillary, individual or principal supplies.<\/p>\n<p>An individual supply is a supply of goods or services which is a constituent part of a multiple supply is physically and economically dissociable from the other goods or services forming part of that multiple supply and is capable of being supplied as a good or service in its own right.<\/p>\n<p>In the case of multiple supplies of two or more items together, a total price covers all supplies. Supplies are made in conjunction with each other for a total price covering all the individual supplies. There is no element of composite supply.<\/p>\n<p>In the case of a composite supply one is the principal\u00a0 supply and the other is ancillary. The principal supply is that which predominates. There may be individual supplies where the goods or services are supplied but they are capable of being distinguished.<\/p>\n<p>An ancillary supply is a supplyf orming part of a composite supply which is not physically or economically dissociable the from a principal supply and is capable of being supplied only in the context of the better enjoyment of that principal supply.\u00a0A principal supply is the supply of goods or services which constitutes the predominant element of the composite supply and to which any other supply forming part of that composite supply is ancillary<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Mixed_Supplies-2\"><\/span>Mixed Supplies<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Each supply is considered separately.\u00a0 The VAT applicable to each supply is determined at the appropriate rate.<\/p>\n<p>In the case of multiple supplies, each element is an individual supply and is rated accordingly for VAT.\u00a0 The consideration must be apportioned. The apportionment must reflect the proportion of the relevant values. There are no prescribed methods of apportionment, but they must be reasonable and acceptable to Revenue.\u00a0 Apportionment based on costs may often be appropriate, but it must be shown to be reasonable.<\/p>\n<p>Where there are composite supplies, the principal supply determines the rate.\u00a0 Other supplies must be ancillary.<\/p>\n<p>Where the supply involves the delivery by the contractor of movable goods or goods which are assembled by the contractor from goods entrusted to it by another, whether or not the contractor has provided any part of the goods, the \u00a0appropriate rate is that applicable to the goods delivered.\u00a0 This is so, \u00a0notwithstanding that the contract work is in the nature of a service.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Applying_the_Rate\"><\/span>Applying the Rate<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>In the case of a multiple supplies, the consideration or price is apportioned between the various elements at the relevant rates that apply to each element. It implies that there is no principal and ancillary supply. Where there is a single consideration or price covering the individual elements, \u00a0it is apportioned.<\/p>\n<p>Where the cost of supply of individual supplies in a multiple supply is less than 50% of the \u00a0total consideration or one Euro whichever is less, the \u00a0supplier may disregard that individual supply forthe purpose of applying the appropriate rate. Where this applies to\u00a0 more than one element the maximum of all supplies which can be disregarded is \u20ac1.<\/p>\n<p>In the case of a composite supply, the VAT rate applicable to the principal supply\u00a0 applies. That supply also determines the place of supply and the time of supplies. The entire supply is treated as if it were supply of the principal element of the supply.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Two-Thirds_Rule_for_Goods\"><\/span>Two-Thirds Rule for Goods<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><em>\u00a0<\/em>Where in the case of a supply of services the element attributable to the supply of goods exceeds two thirds the rate on the supply of goods is applied to the whole. This is relevant in construction where the rate of VAT is 13.5% on \u00a0building construction services while it is 23% for goods<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Processing\"><\/span>Processing<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Where services are supplied which involves processing goods so that they change category the rate of VAT is determined by reference to the goods in their initial state. Where services are undertaken on goods which are immediately exported out of the European Union is zero rate applies. This equates the rate applicable to the service to the rate applicable to exports.<\/p>\n<p>Where goods are produced from materials provided by the customer and the rate of VAT is higher on the processed goods than the materials,then the supplier must also account for the additional VAT on on the value of the materials at the higher rate of the finished goods relative to the lower rate of the input material.<\/p>\n<p>Where a catering service is provided with food, the caterer must also charge VAT on the value of the food (which would otherwise be zero.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Agricultural\"><\/span>Agricultural<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The Finance Number 2 Act 2013 increases the flat rate addition from 4.8% to 5%.<\/p>\n<p>Supplies of horses not intended for use for food or agricultural production, and the supply of Greyhounds was subject to the 9% reduced rate. 13.5% reduced rate applies to insemination services supplies for horses and greyhounds.<\/p>\n<p><!--nextpage--><\/p>\n<p>&nbsp;<\/p>\n<h2>VALUE-ADDED TAX CONSOLIDATION ACT<\/h2>\n<p>Value-Added Tax Consolidation Act 2010 (No. 31)<\/p>\n<p>Part 1 Preliminary and General (ss. 1-3)<br \/>\n1. Short title.<br \/>\nThis Act may be cited as the Value-Added Tax Consolidation Act 2010.<\/p>\n<p>2.<\/p>\n<h4>Interpretation &#8211; general.<\/h4>\n<p>(1)In this Act &#8211;<\/p>\n<p>&#8220;accountable person&#8221; has the same meaning as it has in Part 2;<\/p>\n<p>&#8220;accounting year&#8221; means a period of 12 months ending on 31 December, but if a taxable person customarily makes up accounts for periods of 12 months ending on another fixed date, then, for such a person, a period of 12 months ending on that fixed date;<\/p>\n<p>&#8220;agricultural produce&#8221; has the meaning assigned to it by section 4(1);<\/p>\n<p>&#8220;agricultural service&#8221; has the meaning assigned to it by section 4(1);<\/p>\n<p>&#8220;ancillary supply&#8221; means a supply, forming part of a composite supply, which is not physically and economically dissociable from a principal supply and is capable of being supplied only in the context of the better enjoyment of that principal supply;<\/p>\n<p>&#8220;antiques&#8221; has the meaning assigned to it by section 87(1);<\/p>\n<p>&#8220;Appeal Commissioner&#8221; has the meaning given to it by section 2 of the Finance (Tax Appeals) Act 2015;<\/p>\n<p>&#8220;assignment&#8221;, in relation to an interest in immovable goods, means the assignment by a person of that interest in those goods or any part of those goods to another person, except that, if that other person at the time of the assignment retains the reversion on that interest in those goods, that assignment shall be a surrender;<\/p>\n<p>&#8220;auction scheme&#8221; has the meaning assigned to it by section 89(1);<\/p>\n<p>&#8220;body of persons&#8221; means any body politic, corporate or collegiate, and any company, partnership, fraternity, fellowship and society of persons, whether corporate or not corporate;<\/p>\n<p>&#8220;building&#8221;, in the definition of &#8220;development&#8221;, includes, in relation to a transaction, any prefabricated or like structure in respect of which the following conditions are satisfied<br \/>\n(a)the structure &#8211;<br \/>\n(i)has a rigid roof and one or more rigid walls and (other than in the case of a structure used for the cultivation of plants) a floor<br \/>\n(ii)is designed so as to provide for human access to, and free movement in, its interior<br \/>\n(iii)is for a purpose that does not require that it be mobile or portable, and<br \/>\n(iv)does not have or contain any aids to mobility or portability; and<br \/>\n(b)<br \/>\n(i)neither the agreement in respect of the transaction nor any other agreement between the parties to that agreement contains a provision relating to the rendering of the structure mobile or portable or the movement or re-location of the structure after its erection, and<br \/>\n(ii)the person (in this subparagraph referred to as the &#8220;relevant person&#8221;) for whom the structure is constructed, extended, altered or reconstructed signs and delivers, at the time of the transaction, to the person who constructed, extended, altered or reconstructed the structure, a declaration of the relevant person&#8217;s intention to retain it on the site on which it is at that time located;<\/p>\n<p>&#8220;business&#8221; means an economic activity, whatever the purpose or results of that activity, and includes any activity of producers, traders or persons supplying services, including mining and agricultural activities and activities of the professions, and the exploitation of tangible or intangible property for the purposes of obtaining income therefrom on a continuing basis;<\/p>\n<p>&#8220;calendar quarter&#8221; means a period of 3 months beginning on 1 January, 1 April, 1 July or 1 October;<\/p>\n<p>&#8220;call-off stock arrangements&#8221; means the dispatch or transport of goods from one Member State to another Member State where, at the time of the dispatch or transport of the goods to such other Member State, the identity of the person to whom those goods will be supplied at a later stage and after the goods have arrived in the Member State of destination is known to the supplier;<\/p>\n<p>&#8220;capital goods&#8221; means developed immovable goods and includes refurbishment within the meaning of section 63(1), and a reference to a capital good includes a reference to any part thereof and the term &#8220;capital good&#8221; shall be construed accordingly;<\/p>\n<p>&#8220;clothing&#8221; does not include footwear;<\/p>\n<p>&#8220;Collector-General&#8221; means the Collector-General appointed under section 851 of the Taxes Consolidation Act 1997;<\/p>\n<p>&#8220;collectors&#8217; items&#8221; has the meaning assigned to it by section 87(1);<\/p>\n<p>&#8220;Community&#8221;, subject to subsection (4A), has the same meaning as it has in Articles 5 to 8 of the VAT Directive, and cognate references shall be construed accordingly;<\/p>\n<p>&#8220;completed&#8221;, in respect of immovable goods, has the meaning assigned to it by section 94(1);<\/p>\n<p>&#8220;composite supply&#8221; means a supply made by a taxable person to a customer comprising 2 or more supplies of goods or services or any combination of those, supplied in conjunction with each other, one of which is a principal supply;<\/p>\n<p>&#8220;contractor&#8221;, in relation to contract work, means a person who makes or assembles movable goods;<\/p>\n<p>&#8220;contract work&#8221; means the service of handing over by a contractor to another person of movable goods made or assembled by the contractor from goods entrusted to the contractor by that other person, whether or not the contractor has provided any part of the goods used;<\/p>\n<p>&#8220;Customs Acts&#8221; has the meaning given to it by section 2(3) of the Customs Act 2015;<\/p>\n<p>&#8220;customs-free airport&#8221; means the land which, under the Customs-free Airport Act 1947, for the time being constitutes the Customs-free airport;<\/p>\n<p>&#8220;development&#8221;, in relation to any land, means &#8211;<br \/>\n(a)the construction, demolition, extension, alteration or reconstruction of any building on the land, or<br \/>\n(b)the carrying out of any engineering or other operation in, on, over or under the land to adapt it for materially altered use;<\/p>\n<p>&#8220;distance sales of goods imported from third territories or third countries&#8221;, means supplies of goods dispatched or transported by or on behalf of the supplier, including where the supplier intervenes indirectly in the transport or dispatch of the goods, from outside the Community, to a customer in a Member State, where &#8211;<br \/>\n(a)the supply of goods is carried out for a taxable person, or a non-taxable legal person, whose intra-Community acquisitions of goods are not subject to value-added tax pursuant to Article 3(1), or for any other non-taxable person, and<br \/>\n(b)the goods supplied are neither new means of transport nor goods supplied after assembly or installation, with or without a trial run, by or on behalf of the supplier;<\/p>\n<p>&#8220;electronically supplied services&#8221; includes &#8211;<br \/>\n(a)website supply, web-hosting, distance maintenance of programmes and equipment<br \/>\n(b)supply of software and updating of it<br \/>\n(c)supply of images, text and information, and making databases available<br \/>\n(d)supply of music, films and games (including games of chance and gambling games) and of political, cultural, artistic, sporting, scientific and entertainment broadcasts and events, and<br \/>\n(e)supply of distance teaching,<\/p>\n<p>and &#8220;electronic service&#8221; shall be construed accordingly, but where the supplier of a service and his or her customer communicate by means of electronic mail, this shall not of itself mean that the service performed is an electronic service;<\/p>\n<p>&#8220;enactment&#8221; means an Act or statutory instrument or any part of an Act or statutory instrument;<\/p>\n<p>&#8220;excisable products&#8221; means the products referred to in section 97 of the Finance Act 2001;<\/p>\n<p>&#8220;exempted activity&#8221; means &#8211;<br \/>\n(a)a supply of immovable goods in respect of which, pursuant to sections 93(2)(a)(i), 94(2) and 95(3) and (7)(b), tax is not chargeable, and<br \/>\n(b)a supply of any goods or services of a kind specified in Schedule 1;<\/p>\n<p>&#8220;exportation of goods&#8221; means the exportation of goods to a destination outside the Community, and cognate words shall be construed accordingly;<\/p>\n<p>&#8220;farmer&#8221; has the meaning assigned to it by section 4(1);<\/p>\n<p>&#8220;flat-rate addition&#8221; has the meaning assigned to it by section 86(1);<\/p>\n<p>&#8220;flat-rate farmer&#8221; means &#8211;<br \/>\n(a)a farmer who is not an accountable person<br \/>\n(b)a farmer who is an accountable person referred to in section 9(4) or 12(3), or<br \/>\n(c)a person who, in accordance with section 17(2), is deemed not to be an accountable person with respect to supplies of a kind specified in the definition of &#8220;farmer&#8221; in section 4(1)<br \/>\nin so far as that farmer engages in the supply of agricultural produce or agricultural services within the State;<\/p>\n<p>&#8220;footwear&#8221; includes shoes, boots, slippers and the like but does not include stockings, under-stockings, socks, ankle-socks or similar articles or footwear without soles or footwear which is or incorporates skating or swimming equipment;<\/p>\n<p>&#8220;free port&#8221; means the land declared to be a free port for the purposes of the Free Ports Act 1986 by an order made under section 2 of that Act;<\/p>\n<p>&#8220;freehold equivalent interest&#8221; means an interest in immovable goods (other than a freehold interest) the transfer of which constitutes a supply of goods in accordance with Chapter 1 of Part 3;<\/p>\n<p>&#8220;fur skin&#8221; means any skin with the fur, hair or wool attached except the skin of woolled sheep or lamb;<\/p>\n<p>&#8220;goods&#8221; means all movable and immovable objects (other than things in action or money), and references to goods include references to both new and used goods;<\/p>\n<p>&#8220;goods threshold&#8221; means \u20ac80,000;<\/p>\n<p>&#8220;hire&#8221;, in relation to movable goods, includes a letting on any terms including a leasing;<\/p>\n<p>&#8220;immovable goods&#8221; has the same meaning as &#8216;immovable property&#8217; has in Article 13b (inserted by Council Implementing Regulation 1042\/2013 of 7 October 2013 [OJ No. L284, 26.10.2013, p.1]) of Council Implementing Regulation 282\/2011\/EU of 15 March 2011 [OJ No. L77, 23.3.2011, p.1];<\/p>\n<p>&#8220;importation of goods&#8221; means the importation of goods from outside the Community into the State &#8211;<br \/>\n(a)directly, or<br \/>\n(b)through one or more than one other Member State where value-added tax referred to in the VAT Directive has not been chargeable on the goods in such other Member State or Member States in respect of the transaction concerned, and cognate words shall be construed accordingly;<\/p>\n<p>&#8220;independently&#8221;, in relation to a taxable person, excludes a person who is employed or who is bound to an employer by a contract of employment or by any other legal ties creating the relationship of employer and employee as regards working conditions, remuneration and the employer&#8217;s liability;<\/p>\n<p>&#8220;individual supply&#8221; means a supply of goods or services which is a constituent part of a multiple supply and which is physically and economically dissociable from the other goods or services forming part of that multiple supply, and is capable of being supplied as a good or service in its own right;<\/p>\n<p>&#8220;inspector of taxes&#8221; means an inspector of taxes appointed under section 852 of the Taxes Consolidation Act 1997;<\/p>\n<p>&#8220;intra-Community acquisition&#8221;, in relation to goods, has the meaning assigned to it by section 24;<\/p>\n<p>&#8220;intra-Community distance sales of goods&#8221;, means supplies of goods dispatched or transported by or on behalf of the supplier, including where the supplier intervenes indirectly in the transport or dispatch of the goods, from a Member State other than that in which the dispatch or transport of the goods to the customer ends, where &#8211;<br \/>\n(a)the supply of goods is carried out for a taxable person, or for a non-taxable legal person, whose intra-Community acquisitions of goods are not subject to value-added tax pursuant to Article 3(1) of the VAT Directive, or for any other non-taxable person, and<br \/>\n(b)the goods supplied are neither new means of transport nor goods supplied after assembly or installation, with or without a trial run, by or on behalf of the supplier;<\/p>\n<p>&#8220;joint option for taxation&#8221; has the meaning assigned to it by section 94;<\/p>\n<p>&#8220;landlord&#8217;s option to tax&#8221; has the meaning assigned to it by section 97;<\/p>\n<p>&#8220;livestock&#8221; means live &#8211;<br \/>\n(a)cattle, sheep, goats, pigs and deer, and<br \/>\n(b)horses normally intended for use in the preparation of foodstuffs or in agricultural production;<\/p>\n<p>&#8220;local authority&#8221; has the meaning assigned to it by the Local Government Act 2001;<\/p>\n<p>&#8220;margin scheme&#8221; has the meaning assigned to it by section 87(1);<\/p>\n<p>&#8220;Minister&#8221; means the Minister for Finance;<\/p>\n<p>&#8220;movable goods&#8221; means goods other than immovable goods;<\/p>\n<p>&#8220;multiple supply&#8221; means 2 or more individual supplies made by a taxable person to a customer where those supplies are made in conjunction with each other for a total consideration covering all of those individual supplies, and where those individual supplies do not constitute a composite supply;<\/p>\n<p>&#8220;new means of transport&#8221; means motorised land vehicles with an engine cylinder capacity exceeding 48 cubic centimetres or a power exceeding 7.2 kilowatts, vessels exceeding 7.5 metres in length and aircraft with a take-off weight exceeding 1,550 kilogrammes &#8211;<br \/>\n(a)which are intended for the transport of persons or goods, and<br \/>\n(b)<br \/>\n(i)which in the case of vessels and aircraft were supplied 3 months or less after the date of first entry into service and in the case of land vehicles were supplied 6 months or less after the date of first entry into service, or<br \/>\n(ii)which have travelled 6,000 kilometres or less in the case of land vehicles, sailed for 100 hours or less in the case of vessels or flown for 40 hours or less in the case of aircraft<br \/>\nother than vessels and aircraft of the kind referred to in paragraph 4(2) of Schedule 2;<\/p>\n<p>&#8220;person registered for value-added tax&#8221;<br \/>\n(a)in relation to another Member State, means a person currently issued with an identification number in that State for the purposes of accounting for value-added tax referred to in the VAT Directive<br \/>\n(b)in relation to the State, means a registered person;<\/p>\n<p>&#8220;principal supply&#8221; means the supply of goods or services which constitutes the predominant element of a composite supply and to which any other supply forming part of that composite supply is ancillary;<\/p>\n<p>&#8220;public body&#8221; means &#8211;<br \/>\n(a)a Department of State<br \/>\n(b)a local authority, or<br \/>\n(c)a body established by any enactment;<\/p>\n<p>&#8220;registered person&#8221; means a person who is registered in the register maintained under section 65;<\/p>\n<p>&#8220;regulations&#8221; means regulations under section 120;<\/p>\n<p>&#8220;repealed enactment&#8221; has the meaning assigned to it by section 121;<\/p>\n<p>&#8220;second-hand goods&#8221; has the meaning assigned to it by section 87(1);<\/p>\n<p>&#8220;secretary&#8221; includes such persons as are referred to in section 1044(2) of the Taxes Consolidation Act 1997 and section 55(1) of the Finance Act 1920;<\/p>\n<p>&#8220;services threshold&#8221; means \u20ac40,000;<\/p>\n<p>&#8220;stock-in-trade&#8221;, in relation to a person, means goods that are &#8211;<br \/>\n(a)movable goods of a kind that the person has supplied in the ordinary course of the person&#8217;s business and that &#8211;<br \/>\n(i)are held for supply (otherwise than because of section 19(1)(f)), or<br \/>\n(ii)would be so held if they were mature or if their manufacture, preparation or construction had been completed<br \/>\n(b)materials incorporated into immovable goods of a kind that &#8211;<br \/>\n(i)are supplied by the person in the ordinary course of the person&#8217;s business, and<br \/>\n(ii)have not been supplied by the person since the goods were developed, but are held for supply, or would be so held if their development had been completed<br \/>\nand such materials shall be taken to have been supplied to the same extent as the immovable goods into which they have been incorporated are taken to have been supplied<br \/>\n(c)consumable materials that the person has incorporated into immovable goods in the course of a business that consists of the supply of a service involving constructing, repairing, painting or decorating immovable goods where that service has yet to be completed, and such materials shall be taken to have been supplied to the extent that the service in relation to which they have been used has been supplied, or<br \/>\n(d)materials that have not been incorporated in goods and &#8211;<br \/>\n(i)are used by the person in the manufacture or construction of goods of a kind that the person supplies in the ordinary course of the person&#8217;s business, or<br \/>\n(ii)if the person&#8217;s ordinary business consists of repairing, painting or decorating immovable goods, are used by the person as consumable materials in the course of that business;<\/p>\n<p>&#8220;supply&#8221;<br \/>\n(a)in relation to goods, has the meaning assigned to it by subsection (3) and Chapter 1 of Part 3<br \/>\n(b)in relation to services, has the meaning assigned to it by Chapter 3 of Part 3<br \/>\nand cognate words shall be construed accordingly;<\/p>\n<p>&#8220;surrender&#8221;, in relation to an interest in immovable goods &#8211;<br \/>\n(a)means the surrender by a person (in this definition referred to as the &#8220;lessee&#8221;) of an interest in those goods or any part of those goods to the person (in this definition referred to as the &#8220;lessor&#8221;) who, at the time of the surrender, retains the reversion on that interest in those goods, and<br \/>\n(b)includes &#8211;<br \/>\n(i)the abandonment of that interest in those goods by the lessee<br \/>\n(ii)the failure of the lessee to exercise any option of the kind referred to in section 93(1)(a) in relation to that interest in those goods (but excluding any such failure if such interest were created on or after 1 July 2008), and<br \/>\n(iii)the recovery by the lessor of that interest in those goods by ejectment or forfeiture prior to the date that the interest would, but for its surrender, have expired;<\/p>\n<p>&#8220;tax&#8221; means value-added tax chargeable by virtue of this Act;<\/p>\n<p>&#8220;taxable dealer&#8221;<br \/>\n(a)in relation to supplies of gas through the natural gas distribution system, or of heat or cooling energy through heating or cooling networks, or of electricity, has the meaning assigned to it by section 31(1)(a), and<br \/>\n(b)in relation to supplies of movable goods (including a means of transport and agricultural machinery) has the meaning assigned to it by section 87(1);<\/p>\n<p>&#8220;taxable goods&#8221;, in relation to any supply, intra-Community acquisition or importation, means goods the supply of which is not an exempted activity;<\/p>\n<p>&#8220;taxable period&#8221; means a period of 2 months beginning on 1 January, 1 March, 1 May, 1 July, 1 September or 1 November;<\/p>\n<p>&#8220;taxable person&#8221; means a person who independently carries on a business in the Community or elsewhere;<\/p>\n<p>&#8220;taxable services&#8221; means services the supply of which is not an exempted activity;<\/p>\n<p>&#8220;telecommunications services&#8221; means services relating to the transmission, emission or reception of signals, writing, images and sounds or information of any nature by wire, radio, optical or other electromagnetic systems, and includes &#8211;<br \/>\n(a)the related transfer or assignment of the right to use capacity for such transmission, emission or reception, and<br \/>\n(b)the provision of access to global information networks;<\/p>\n<p>&#8220;telephone card&#8221; means a card, or a means other than money &#8211;<br \/>\n(a)that confers a right to access a telecommunications service and, in cases where the supplier of the telecommunications service so agrees with another supplier (in this definition referred to as a &#8220;contracted third party supplier&#8221;), a right to receive other services or goods from that contracted third party supplier, and<br \/>\n(b)that, when the card or other means is supplied to a person other than for the purpose of resale, entitles the supplier to a consideration for the supply under circumstances that preclude the user of the card or means from being liable for any further charge for access to the telecommunications service or for the receipt of services or goods from a contracted third party supplier;<\/p>\n<p>&#8220;VAT Directive&#8221; means Council Directive No. 2006\/112\/EC of 28 November 2006 [OJ No. L347, 11.12.2006, p.1] on the common system of value-added tax;<\/p>\n<p>&#8220;vessel&#8221;, in relation to transport, means a waterborne craft of any type, whether self-propelled or not, and includes a hovercraft;<\/p>\n<p>&#8220;works of art&#8221; has the meaning assigned to it by section 87(1).<\/p>\n<p>(2)In this Act references to moneys received by a person include references to &#8211;<\/p>\n<p>(a)money lodged or credited to the account of the person in any bank, savings bank, building society, hire purchase finance concern or similar financial concern,<\/p>\n<p>(b)money (other than money referred to in paragraph (a)) which under an agreement (other than an agreement providing for discount or a price adjustment made in the ordinary course of business or an arrangement with creditors) has ceased to be due to the person,<\/p>\n<p>(c)money due to the person which, in accordance with section 1002 of the Taxes Consolidation Act 1997, is paid to the Revenue Commissioners by another person and has thereby ceased to be due to the person by that other person, and<\/p>\n<p>(d)money, which, in relation to money received by a person from another person, has been deducted in accordance with &#8211;<\/p>\n<p>(i)Chapter 1 of Part 18 of the Taxes Consolidation Act 1997, or<\/p>\n<p>(ii)Chapter 2 of Part 18 of the Taxes Consolidation Act 1997,<\/p>\n<p>and has thereby ceased to be due to the first-mentioned person by the other person,<\/p>\n<p>and money so lodged or credited to the account of a person shall be deemed to have been received by the person on the date of the making of the lodgement or credit and money which has so ceased to be due to a person shall be deemed to have been received by the person on the date of the cesser.<\/p>\n<p>(3)For the purposes of this Act, the provision of electricity, gas and any form of power, heat, refrigeration or ventilation shall be deemed to be a supply of goods and not a supply of services.<\/p>\n<p>(4)In this Act, a reference to the territory of a Member State has the same meaning as it has in Articles 5 to 8 of the VAT Directive, and , subject to subsection (4A), references to Member States and cognate references shall be construed accordingly.<\/p>\n<p>(4A)In this Act, each reference to &#8211;<\/p>\n<p>(a)Community, and<\/p>\n<p>(b)Member State,<\/p>\n<p>shall apply as if the reference included a reference to Northern Ireland,save &#8211;<\/p>\n<p>(i)where the reference occurs in a provision specified in Part 1 of Schedule 9, and<\/p>\n<p>(ii)in the case of a provision specified in Part 2 of Schedule 9, in so faras the provision applies to services.<\/p>\n<p>(5)References in any other enactment to the &#8220;Value-Added Tax Acts&#8221; mean this Act and every enactment which is to be read together with this Act.<\/p>\n<p>3.<\/p>\n<h4>Charge of value-added tax.<\/h4>\n<p>Except as expressly otherwise provided by this Act, a tax called value-added tax is, subject to and in accordance with this Act and regulations, chargeable, leviable and payable on the following transactions:<\/p>\n<p>(a)the supply for consideration of goods by a taxable person acting in that capacity when the place of supply is the State;<\/p>\n<p>(b)the importation of goods into the State;<\/p>\n<p>(c)the supply for consideration of services by a taxable person acting in that capacity when the place of supply is the State;<\/p>\n<p>(d)the intra-Community acquisition for consideration by an accountable person of goods (other than new means of transport) when the acquisition is made within the State;<\/p>\n<p>(e)the intra-Community acquisition for consideration of new means of transport when the acquisition is made within the State.<\/p>\n<h4><\/h4>\n<h4>Part 2 Accountable persons (ss. 4-18)<\/h4>\n<p>Chapter 1 Interpretation (s. 4)<\/p>\n<h4>4. Definitions &#8211; Part 2.<\/h4>\n<p>(1)In this Act &#8211;<\/p>\n<p>&#8220;agricultural produce&#8221;, in relation to a farmer, means goods (other than live greyhounds) produced by the farmer in the course of an Annex VII activity;<\/p>\n<p>&#8220;agricultural service&#8221;, in relation to a farmer, means any Annex VIII service supplied by the farmer using his or her own labour or that of his or her employees or effected by means of machinery, plant or other equipment normally used for the purposes of an Annex VII activity carried on by the farmer;<\/p>\n<p>&#8220;Annex VII activity&#8221; means any activity of a description specified in Annex VII of the VAT Directive (the text of which Annex is contained in Part 1 of Schedule 4) and Article 295(2);<\/p>\n<p>&#8220;Annex VIII service&#8221; means any service of a description specified in Annex VIII of the VAT Directive (the text of which Annex is contained in Part 2 of Schedule 4);<\/p>\n<p>&#8220;farmer&#8221; means a person who engages in at least one Annex VII activity, and &#8211;<br \/>\n(a)whose supplies consist exclusively of either or both of the following:<br \/>\n(i)supplies of agricultural produce<br \/>\n(ii)supplies of agricultural services<br \/>\nor<br \/>\n(b)whose supplies consist exclusively of either or both of the supplies specified in paragraph (a) and of one or more of the following:<br \/>\n(i)supplies of machinery, plant or equipment which has been used by such person for the purposes of an Annex VII activity<br \/>\n(ii)supplies of services consisting of the training of horses for racing the total consideration for which has not exceeded and is not likely to exceed the services threshold in any continuous period of 12 months<br \/>\n(iii)supplies of goods and services (other than those referred to in subparagraphs (i) and (ii) or paragraph (a)) the total consideration for which is such that such person would not, because of section 6(1)(c) or (d), be an accountable person if such supplies were the only supplies made by him or her.<\/p>\n<p>(2)In this Part &#8220;control&#8221;<br \/>\n(a)in relation to a body corporate, means the power of a person to secure, by means of the holding of shares or the possession of voting power in or in relation to that or any other body corporate, or by virtue of any powers conferred by the articles of association or other document regulating that or any other body corporate, that the affairs of the first-mentioned body corporate are conducted in accordance with the wishes of that person<br \/>\n(b)in relation to a partnership, means the right to a share of more than one-half of the assets, or of more than one-half of the income, of the partnership.<\/p>\n<p>Chapter 2<\/p>\n<h4>General rules (ss. 5-8)<\/h4>\n<p>5. Persons who are, or who may become, accountable persons.<br \/>\n(1)<\/p>\n<p>(a)Subject to paragraph (c), a taxable person who engages in the supply, within the State, of taxable goods or services shall be &#8211;<\/p>\n<p>(i)an accountable person, and<\/p>\n<p>(ii)accountable for and liable to pay the tax charged in respect of such supply.<\/p>\n<p>(b)Subject to paragraph (c), in addition, the persons referred to in sections 9, 10, 12, 15, 17(1), 94(3), 108C, 109A and 91J(10) shall be accountable persons.<\/p>\n<p>(c)A person not established in the State who supplies goods in the State only in the circumstances set out in section 10, or supplies a service in the State only in the circumstances set out in section 16(3), shall not be an accountable person.<\/p>\n<p>(2)Where, by virtue of section 6(1) or 7, a person has not been an accountable person and a change of circumstances occurs from which it becomes clear that the person is likely to become an accountable person, he or she shall be deemed, for the purposes of this Act, to be an accountable person from the beginning of the taxable period commencing next after such change.<\/p>\n<p>&nbsp;<\/p>\n<p>Part 3 Taxable Transactions (ss. 19-28)<\/p>\n<h4>Chapter 1 Supply of goods (ss. 19-23A)<\/h4>\n<p>19.<\/p>\n<h4>Meaning of supply of goods.<\/h4>\n<p>(1)In this Act &#8220;supply&#8221;, in relation to goods, means &#8211;<br \/>\n(a)the transfer of ownership of the goods by agreement (including the transfer of ownership of the goods to a person supplying financial services of the kind specified in paragraph 6(1)(e) of Schedule 1 where those services are supplied as part of an agreement of the kind referred to in paragraph (c) in respect of the goods)<br \/>\n(b)the sale of movable goods pursuant to a contract under which commission is payable on purchase or sale by an agent or auctioneer who concludes agreements in the agent&#8217;s or auctioneer&#8217;s own name but on the instructions of, and for the account of, another person<br \/>\n(c)the handing over of the goods to a person pursuant to an agreement which provides for the renting of the goods for a certain period subject to a condition that ownership of the goods shall be transferred to the person on a date not later than the date of payment of the final sum under the agreement<br \/>\n(e)the transfer of ownership of the goods pursuant to &#8211;<br \/>\n(i)their acquisition (otherwise than by agreement) by or on behalf of the State or a local authority, or<br \/>\n(ii)their seizure by any person acting under statutory authority<br \/>\n(f)the application (otherwise than by way of disposal to another person) by a person for the purposes of any business carried on by him or her of the goods, being movable goods which were developed, constructed, assembled, manufactured, produced, extracted, purchased, imported or otherwise acquired by him or her or by another person on his or her behalf, except where tax chargeable in relation to the application would, if it were charged, be wholly deductible under Chapter 1 of Part 8<br \/>\n(g)subject to subsection (1A), the appropriation of the goods by an accountable person for any purpose other than the purpose of his or her business or the disposal of the goods free of charge by an accountable person where &#8211;<br \/>\n(i)tax chargeable in relation to those goods &#8211;<br \/>\n(I)upon their purchase, intra-Community acquisition or importation by the accountable person, or<br \/>\n(II)upon their development, construction, assembly, manufacture, production, extraction or application under paragraph (f)<br \/>\nas the case may be, was wholly or partly deductible under Chapter 1 of Part 8, or<br \/>\n(ii)the ownership of those goods was transferred to the accountable person in the course of a transfer of a business or part thereof and that transfer of ownership was deemed not to be a supply of goods in accordance with section 20(2)<br \/>\nand<br \/>\n(h)the transfer by a person of the goods from his or her business in the State to the territory of another Member State for the purposes of the person&#8217;s business, or a transfer of a new means of transport by a person in the State to the territory of another Member State, other than for the purposes of any of the following:<br \/>\n(i)the transfer of the goods in question under the circumstances specified in section 29(1)(b) or (d) or 30<br \/>\n(ii)the transfer of the goods to another person under the circumstances specified in paragraphs 1(1) to (3), 3(1) and (3) and 7(1) to (4) of Schedule 2 and the transfer of the goods referred to in paragraphs 4(2), (4) and (5) and 5(2) of Schedule 2<br \/>\n(iii)the transfer of the goods for the purpose of having a service carried out on them where the goods which were so transferred by the person are, after being assigned a valuation or after being worked on, returned to that person in the State<br \/>\n(iv)the temporary use of the goods in question in the supply of a service by the person in that other Member State<br \/>\n(v)the temporary use of the goods in question, for a period not exceeding 24 months, in that other Member State, where the importation into that other Member State of the same goods with a view to their temporary use would be eligible for full exemption from import duties.<\/p>\n<p>(1A)Subsection (1)(g) does not apply in any case where the goods appropriated by an accountable person for any purpose other than the purposes of his or her business are immovable goods that are acquired or developed by an accountable person on or after 1 January 2011.<\/p>\n<p>(2)For the purposes of this Act &#8220;supply&#8221;, in relation to immovable goods, shall be regarded as including the transfer in substance of &#8211;<br \/>\n(a)the right to dispose of the immovable goods as owner, or<br \/>\n(b)the right to dispose of the immovable goods.<\/p>\n<p>(3)Where 3 or more persons enter into agreements concerning the same goods and fulfil those agreements by a direct supply of the goods by the first person in the chain of sellers and buyers to the last buyer, then the supply to that last buyer shall be deemed, for the purposes of this Act, to constitute a simultaneous supply by each seller in the chain.<\/p>\n<p>20.<\/p>\n<h4>Transfers, etc. deemed not to be supplies.<\/h4>\n<p>(1)For the purposes of this Act, the transfer of ownership of goods pursuant to a contract of the kind referred to in section 19(1)(c) by the person supplying financial services of the kind specified in paragraph 6(1)(e) of Schedule 1 as part of that contract shall be deemed not to be a supply of the goods.<\/p>\n<p>(2)The transfer of ownership of goods &#8211;<\/p>\n<p>(a)as security for a loan or debt,<\/p>\n<p>(b)where the goods are held as security for a loan or debt, upon repayment of the loan or debt, or<\/p>\n<p>(c)being the transfer to an accountable person of a totality of assets, or part thereof, of a business (even if that business or part thereof had ceased trading) where those transferred assets constitute an undertaking or part of an undertaking capable of being operated on an independent basis,<\/p>\n<p>shall be deemed, for the purposes of this Act, not to be a supply of the goods.<\/p>\n<p>(3)The disposal of goods by an insurer who has taken possession of them from the owner of the goods (in this subsection referred to as the &#8220;insured&#8221;), in connection with the settlement of a claim under a policy of insurance, being goods &#8211;<\/p>\n<p>(a)in relation to the acquisition of which the insured had borne tax, and<\/p>\n<p>(b)which are of such a kind or were used in such circumstances that no part of the tax borne was deductible by the insured,<\/p>\n<p>shall be deemed, for the purposes of this Act, not to be a supply of the goods.<\/p>\n<p>21.<\/p>\n<h4>Supplies made free of charge.<\/h4>\n<p>Anything which is a supply of goods by virtue of section 19(1)(f), (g) or (h) shall be deemed, for the purposes of this Act, to have been effected for consideration in the course or furtherance of the business concerned except &#8211;<\/p>\n<p>(a)a gift of goods made in the course or furtherance of the business (otherwise than as one forming part of a series or succession of gifts made to the same person) the cost of which to the donor does not exceed a sum specified for that purpose in regulations, or<\/p>\n<p>(b)the gift, in reasonable quantity, to the actual or potential customer, of industrial samples in a form not ordinarily available for sale to the public.<\/p>\n<p>22.<\/p>\n<h4>Special rules in relation to supplies of goods.<\/h4>\n<p>(1)Where an agent or auctioneer makes a sale of goods in accordance with section 19(1)(b), the transfer of those goods to that agent or auctioneer shall be deemed to be a supply of the goods to the agent or auctioneer at the time that the agent or auctioneer makes that sale.<\/p>\n<p>(2)Where a person (in this subsection referred to as the &#8220;owner&#8221;) &#8211;<\/p>\n<p>(a)supplies financial services of the kind specified in paragraph 6(1)(e) of Schedule 1 in respect of a supply of goods within the meaning of section 19(1)(c), and<\/p>\n<p>(b)enforces the owner&#8217;s right to recover possession of the goods,<\/p>\n<p>then the disposal of the goods by the owner shall be deemed, for the purposes of this Act, to be a supply of goods to which paragraph 12 of Schedule 1 does not apply.<\/p>\n<p>(3)<\/p>\n<p>(a)Where, in the case of a business carried on, or that has ceased to be carried on, by an accountable person, goods forming part of the assets of the business are, under any power exercisable by another person (including a liquidator and a receiver), disposed of by the other person in or towards the satisfaction of a debt owed by the accountable person, or in the course of the winding up of a company, then those goods shall be deemed to be supplied by the accountable person in the course or furtherance of his or her business.<\/p>\n<p>(b)A disposal of goods under this subsection shall include any assignment or surrender that is deemed to be a supply of immovable goods as provided by section 95(5).<\/p>\n<p>23.<\/p>\n<h4>Supply following intra-Community acquisition.<\/h4>\n<p>(1)Subject to subsections (2) and (3), where a person who is not established in the State makes an intra-Community acquisition of goods in the State and makes a subsequent supply of the goods to an accountable person in the State, then the person to whom the supply is made shall be deemed, for the purposes of this Act, to have made that supply and the intra-Community acquisition shall be disregarded.<\/p>\n<p>(2)Subsection (1) shall apply only where &#8211;<\/p>\n<p>(a)the person who is not established in the State has not exercised his or her option to register in accordance with section 65 by virtue of section 11(3), and<\/p>\n<p>(b)the person to whom the supply is made is registered in accordance with section 65.<\/p>\n<p>(3)Subsection (1) shall not apply to call-off stock arrangements.<\/p>\n<p>23A.<\/p>\n<h4>Call-off stock arrangements.<\/h4>\n<p>(1)This section applies to call-off stock arrangements which meet all of the following conditions:<\/p>\n<p>(a)goods are dispatched or transported by a taxable person, or by a third party acting on his or her behalf, to the State from another Member State, with a view to the goods being supplied in the State, at a later stage and after arrival, to an accountable person;<\/p>\n<p>(b)the accountable person is entitled to take ownership of the goods in accordance with an existing agreement with the taxable person;<\/p>\n<p>(c)the taxable person is not established in the State and does not have a fixed establishment in the State;<\/p>\n<p>(d)the accountable person is registered in accordance with section 65;<\/p>\n<p>(e)the identity and registration number of the accountable person are known to the taxable person at the time when the dispatch or transport of the goods begins;<\/p>\n<p>(f)the taxable person fulfils the requirements of Article 17a(2)(d) of the VAT Directive in the other Member State.<\/p>\n<p>(2)Subject to subsections (3) to (7), where a taxable person transfers goods forming part of his or her business assets to an accountable person in the State under call-off stock arrangements to which this section applies, the transfer of such goods shall not be treated as a supply of goods for consideration.<\/p>\n<p>(3)Where all of the conditions set out in subsection (1) are met, and provided that the transfer to the accountable person referred to in subsection (1)(a) of the right to dispose of the goods as owner occurs within the period of 12 months after the arrival of the goods in the State, then, at the time of the transfer of that right &#8211;<\/p>\n<p>(a)a supply of goods in accordance with Article 138(1) of the VAT Directive shall be deemed to be made by the taxable person referred to in subsection (1)(a) in the other Member State, and<\/p>\n<p>(b)an intra-Community acquisition of the goods shall be deemed to be made by the accountable person to whom the goods are supplied in the State.<\/p>\n<p>(4)Where &#8211;<\/p>\n<p>(a)within the period referred to in subsection (3), the goods have not been supplied to the accountable person referred to in subsection (1)(a) or a person substituted for that accountable person in accordance with subsection (6), and<\/p>\n<p>(b)none of the circumstances referred to in subsection (7) have occurred,<\/p>\n<p>a supply of goods shall be deemed to take place on the day following the expiry of the period referred to in subsection (3).<\/p>\n<p>(5)No supply of goods shall be deemed to take place where &#8211;<\/p>\n<p>(a)within the period referred to in subsection (3), the right to dispose of the goods has not been transferred and the goods are returned to the Member State from which they were dispatched or transported, and<\/p>\n<p>(b)the taxable person records the return of the goods in the register provided for in Article 243(3) of the VAT Directive.<\/p>\n<p>(6)Where, within the period referred to in subsection (3), the accountable person referred to in subsection (1)(a) is substituted by another accountable person, no supply of goods shall be deemed to take place at the time of the substitution, provided that &#8211;<\/p>\n<p>(a)all other applicable conditions set out in subsection (1) are met, and<\/p>\n<p>(b)the taxable person records the substitution in the register provided for in Article 243(3) of the VAT Directive.<\/p>\n<p>(7)<\/p>\n<p>(a)Subject to paragraphs (b) to (d), where, within the period referred to in subsection (3), any of the conditions set out in subsections (1) and (6) cease to be fulfilled, a supply of goods shall be deemed to take place at the time that the relevant condition is no longer fulfilled.<\/p>\n<p>(b)If the goods are supplied to a person other than the accountable person referred to in subsection (1)(a) or a person substituted for that accountable person in accordance with subsection (6), it shall be deemed that the conditions set out in subsections (1) and (6) cease to be fulfilled immediately before such supply.<\/p>\n<p>(c)If the goods are dispatched or transported to a country other than the Member State from which they were initially moved, it shall be deemed that the conditions set out in subsections (1) and (6) cease to be fulfilled immediately before such dispatch or transport starts.<\/p>\n<p>(d)In the event of the destruction, loss or theft of the goods, it shall be deemed that the conditions set out in subsections (1) and (6) cease to be fulfilled on the date that the goods were actually removed or destroyed, or if it is impossible to determine that date, the date on which the goods were found to be destroyed or missing.<\/p>\n<p>&nbsp;<\/p>\n<p>32A.<\/p>\n<h4>Chain transactions.<\/h4>\n<p>(1)In this section &#8211;<\/p>\n<p>&#8216;chain transaction&#8217; means a series of successive supplies of the same goods where those goods are dispatched or transported from one Member State to another Member State, directly from the first supplier of the goods to the last customer in the chain;<\/p>\n<p>&#8216;intermediary operator&#8217; means a supplier in a chain transaction, other than the first supplier, who dispatches or transports the goods or engages a third party to dispatch or transport the goods on his or her behalf.<\/p>\n<p>(2)Subject to subsection (3), in a chain transaction, the dispatch or transport of the goods shall be ascribed only to the supply made to the intermediary operator.<\/p>\n<p>(3)Where the intermediary operator provides to his or her supplier a value-added tax identification number, issued to that intermediary operator by the Member State from which the goods are dispatched or transported, the dispatch or transport of the goods shall be ascribed only to the supply made by that intermediary operator.<\/p>\n<p>(4)This section does not apply to transactions in which a taxable person facilitates (within the meaning of section 91G(1)), through the use of an electronic interface such as a marketplace, platform, portal or similar means, the supply of goods and is the deemed supplier of those goods under Article 14a of the VAT Directive.<\/p>\n<p>Chapter 3<\/p>\n<h4>Place of supply of services (ss. 33-35)<\/h4>\n<p>33. Application and interpretation of section 34.<br \/>\n(1)For the purpose of applying section 34, every person registered for value-added tax is a taxable person.<\/p>\n<p>(2)In section 34(c) a supply of services connected with immovable goods includes &#8211;<\/p>\n<p>(a)a supply of services by experts or estate agents,<\/p>\n<p>(b)a provision of accommodation in a hotel or guesthouse or in an establishment having a similar function, or in a holiday camp or a site developed for use as a camping site,<\/p>\n<p>(ba)the supply of telecommunications services, radio or television broadcasting services or electronically supplied services, together with the provision of accommodation of the kind specified in paragraph (b), where the supply is by the provider of that accommodation acting in his or her own name, and<\/p>\n<p>(c)a supply of services involving the preparation and co-ordination of construction work (including a supply of services of architects and of persons who provide on-site supervision).<\/p>\n<p>(3)In section 34(e) &#8220;intra-Community transport of goods&#8221; means any transport of goods in respect of which the place of departure and the place of arrival are located within the territories of 2 different Member States.<\/p>\n<p>(4)In section 34(k) &#8220;short-term&#8221; means the continuous possession or use of a means of transport throughout a period of not more than 30 days or, if the means of transport is a vessel, not more than 90 days.<\/p>\n<p>(4A)In paragraphs (ka) and (kb) of section 34 &#8216;long-term&#8217; means the continuous possession or use of a means of transport throughout a period of more than 30 days or, if the means of transport is a vessel, more than 90 days.<\/p>\n<p>(4B)[deleted]<\/p>\n<p>(5)The following services are specified for the purpose of section 34(m):<\/p>\n<p>(a)services that consist of transferring or assigning copyrights, patents, licences, trade marks and similar rights;<\/p>\n<p>(b)advertising services;<\/p>\n<p>(c)the services of consultants, engineers, consultancy firms, lawyers, accountants and other similar services, as well as data processing and the provision of information;<\/p>\n<p>(d)services that consist of obligations to refrain from pursuing or exercising, wholly or partly, a business activity or a right referred to in this subsection;<\/p>\n<p>(e)services that consist of financial transactions (including banking transactions and financial fund management transactions but excluding the provision of safe deposit facilities) or insurance transactions (including reinsurance transactions);<\/p>\n<p>(f)services that consist of supplying staff;<\/p>\n<p>(g)services that consist of hiring out movable tangible property (other than a means of transport);<\/p>\n<p>(h)services that consist of the provision of access to a natural gas distribution system situated within the territory of the Community or to any network connected to such a system, to the electricity system or to the heating or cooling networks, or the transmission or distribution through these systems or networks, and the provision of other services directly linked to those systems;<\/p>\n<p>(i)telecommunications services;<\/p>\n<p>(j)radio or television broadcasting services;<\/p>\n<p>(k)electronically supplied services.<\/p>\n<p>34.<\/p>\n<h4>General rules.<\/h4>\n<p>The following rules apply to determine the place where, for the purposes of this Act, services are supplied:<\/p>\n<p>(a)except as provided by paragraphs (c), (d), (g), (i), (j) and (k), the place of supply of services to a taxable person acting as such is &#8211;<\/p>\n<p>(i)subject to subparagraph (ii), the place where the person&#8217;s business is established,<\/p>\n<p>(ii)if the services are supplied to a fixed establishment of the person located in a place other than the place where the business is established, the place where the fixed establishment is located,<\/p>\n<p>(iii)if there is no such place of business or fixed establishment, the place where the permanent address or usual place of residence of the taxable person who receives the services is located;<\/p>\n<p>(b)except as provided by paragraphs (c) to (n), the place of supply of services to a non-taxable person is &#8211;<\/p>\n<p>(i)subject to subparagraph (ii), the place where the supplier&#8217;s business is established,<\/p>\n<p>(ii)if the services are supplied from a fixed establishment of the supplier located at a place other than the place where the supplier&#8217;s business is established, the place where the fixed establishment is located,<\/p>\n<p>(iii)if there is no such place of business or fixed establishment, the place where the permanent address or usual place of residence of the supplier is located;<\/p>\n<p>(c)if the supply of services is connected with immovable goods, or is the grant of a right to use those goods, the place where those goods are located;<\/p>\n<p>(d)if the supply of services is the provision of passenger transport, the place or the places where the transport takes place;<\/p>\n<p>(e)if the supply of services is the provision of the transport of goods to a non-taxable person and is not an intra-Community transport of goods, the place or places where the transport takes place;<\/p>\n<p>(f)if the supply of services is the provision of intra-Community transport of goods to a non-taxable person, the place of departure of those goods (being the place where the transport of the goods actually begins) irrespective of the distance covered by the means of transport in order to reach the place where the goods are located;<\/p>\n<p>(g)if the supply of services, and of any ancillary services, is in respect of or related to admission to a cultural, artistic, sporting, scientific, educational, entertainment or similar event, such as a fair or exhibition (including the supply of tickets granting access to such an event), and the supply is to a taxable person, the place where that event actually takes place;<\/p>\n<p>(ga)if the supply of services, and of any ancillary services, is in respect of or related to a cultural, artistic, sporting, scientific, educational, entertainment or similar activity, such as a fair or exhibition (including the supply of services of the organiser of such an activity or the supply of tickets granting access to such an activity), and the supply is to a non-taxable person, the place where that activity actually takes place;<\/p>\n<p>(h)if the supply of services is to a non-taxable person and consists of &#8211;<\/p>\n<p>(i)ancillary transport activities, such as loading, unloading and handling goods,<\/p>\n<p>(ii)carrying out valuations of, or work on, movable goods, or<\/p>\n<p>(iii)contract work,<\/p>\n<p>the place where those services are physically carried out;<\/p>\n<p>(i)if the supply of services is the provision of restaurant or catering services (other than those referred to in paragraph (j)), the place where those services are physically carried out;<\/p>\n<p>(j)if the supply of services is the provision of restaurant or catering services that are physically carried out on board a ship, aircraft or train during a section of a passenger transport operation undertaken within the Community and the first scheduled point of departure within the Community of that transport operation is in the State, the State;<\/p>\n<p>(k)if the supply of services consists of a short-term hiring out of a means of transport, the place where the means of transport is actually placed at the disposal of the customer;<\/p>\n<p>(ka)subject to paragraph (kb), if the supply of services consists of a long-term hiring out of a means of transport to a non-taxable person, the place where that person is established or has a permanent address or usually resides;<\/p>\n<p>(kb)if &#8211;<\/p>\n<p>(i)the supply of services consists of a long-term hiring out of a pleasure boat to a non-taxable person, and<\/p>\n<p>(ii)that service is actually provided by the supplier from his or her place of business or a fixed establishment situated in that place,<\/p>\n<p>the place where the pleasure boat is actually put at the disposal of the customer;<\/p>\n<p>(kc)subject to section 35A, if the supply of services consists of the provision of &#8211;<\/p>\n<p>(i)telecommunications services,<\/p>\n<p>(ii)radio or television broadcasting services, or<\/p>\n<p>(iii)electronically supplied services,<\/p>\n<p>(other than the provision of those services to which paragraph (c) relates) to a non-taxable person, the place where that person is established, has a permanent address or usually resides;<\/p>\n<p>(kd)[deleted]<\/p>\n<p>(l)[deleted]<\/p>\n<p>(m)if the supply of services consists of a supply of services specified in section 33(5) and the supply is to a non-taxable person &#8211;<\/p>\n<p>(i)who is established outside the Community,<\/p>\n<p>(ii)whose permanent address is outside the Community, or<\/p>\n<p>(iii)who usually resides outside the Community,<\/p>\n<p>the place where the person is established, has a permanent address or usually resides;<\/p>\n<p>(n)if the supply of services is the provision of services to a non-taxable person by an intermediary acting in the name and on behalf of another person, the place where the underlying transaction is supplied.<\/p>\n<p>35.<\/p>\n<h4>Use and enjoyment provisions.<\/h4>\n<p>(1)Where, in the case of a supply of services that consists of hiring out movable goods, the place of supply of the services would, apart from this subsection, be a place outside the Community but the services are in effect used and enjoyed in the State, the place of supply of those services is nevertheless taken to be the State for the purposes of this Act.<\/p>\n<p>(2)Where, in the case of a supply of services that consists of hiring out a means of transport, the place of supply of the services would, apart from this subsection, be the State but those services are in effect used and enjoyed outside the Community, the place of supply of those services is nevertheless taken to be outside the Community for the purposes of this Act.<\/p>\n<p>(3)Where, in the case of a supply of services that consists of the provision to a non-taxable person of a telecommunications service, a radio or a television broadcasting service or a telephone card, the place of supply of the service or card would, apart from this subsection, be outside the Community but the service is in effect used and enjoyed in the State, the place of supply is nevertheless taken to be the State for the purposes of this Act.<\/p>\n<p>(4)Where, in the case of a supply of services that consists of the provision by a taxable person established in the State of a telecommunications service or a telephone card to a non-taxable person, the place of supply of the service or card would, apart from this subsection, be outside the Community but the service is in effect used and enjoyed in the State, the place of supply is taken to be the State for the purposes of this Act.<\/p>\n<p>(5)Where, in the case of a supply of services that consists of the provision to a non-taxable person of financial services (including banking services and financial fund management services but not including the provision of safe deposit facilities) or insurance services (including reinsurance), the place of supply of the services would, apart from this subsection, be a place outside the Community but the services are in effect used and enjoyed in the State, the place of supply is nevertheless taken to be the State for the purposes of this Act.<\/p>\n<p>(6)Where money transfer services provided to a person in the State are in effect used and enjoyed in the State, the place of supply of intermediary services that are provided in respect of, or in relation to, those services to a principal established outside the Community, is taken to be the State for the purposes of this Act.<\/p>\n<p>&nbsp;<\/p>\n<p>Chapter 1<\/p>\n<h4>Taxable amount &#8211; principal provisions (ss. 36-44)<\/h4>\n<p>36.<\/p>\n<h4>Definitions &#8211; Chapter 1.<\/h4>\n<p>In this Chapter &#8211;<\/p>\n<p>&#8220;open market price&#8221;, in relation to &#8211;<br \/>\n(a)the supply of any goods or services (other than an interest in immovable goods which is not a freehold interest), or<br \/>\n(b)the intra-Community acquisition of goods<br \/>\nmeans the price (excluding tax) which the goods might reasonably be expected to fetch or which might reasonably be expected to be charged for the services if sold in the open market at the time of the event in question;<\/p>\n<p>&#8220;open market value&#8221;, in relation to a supply of goods or services &#8211;<br \/>\n(a)subject to paragraph (b), means the total consideration (excluding tax) that a customer, at a marketing stage which is the same as the stage at which the supply of the goods or services takes place, would reasonably be expected to pay to a supplier at arm&#8217;s length under conditions of fair competition for a comparable supply of such goods or services<br \/>\n(b)if there is no comparable supply of goods or services, means &#8211;<br \/>\n(i)in respect of goods, an amount that is not less than the purchase price of the goods or of similar goods or, in the absence of a purchase price, the cost price, determined at the time of supply<br \/>\n(ii)in respect of services, an amount that is not less than the full cost to the supplier of providing the service.<\/p>\n<p>37.<\/p>\n<h4>General rules on taxable amount.<\/h4>\n<p>(1)The amount on which tax is chargeable by virtue of section 3(a) or (c) shall, subject to this Chapter, be the total consideration which the person supplying goods or services becomes entitled to receive in respect of or in relation to such supply of goods or services, including all taxes, commissions, costs and charges whatsoever, but not including value-added tax chargeable in respect of that supply.<\/p>\n<p>(2)The amount on which tax is chargeable on the intra-Community acquisition of goods by virtue of section 3(d) or (e) shall, subject to this Chapter, be the total consideration, including all taxes, commissions, costs and charges whatsoever, but not including value-added tax chargeable in respect of that acquisition.<\/p>\n<p>(3)Where the consideration referred to in subsection (1) or (2) does not consist of or does not consist wholly of an amount of money, the amount on which tax is chargeable shall be the total amount of money which might reasonably be expected to be charged if the consideration consisted entirely of an amount of money equal to the open market price.<\/p>\n<p>(4)Subject to sections 91C(5) and 91E(5), in relation to the tax chargeable by virtue of section 3(a), (c), (d) or (e), where an amount is expressed in a currency other than the currency of the State &#8211;<\/p>\n<p>(a)unless paragraph (b) applies, the exchange rate to be used shall be the latest selling rate recorded by the Central Bank of Ireland or the European Central Bank for the currency in question at the time the tax becomes due,<\/p>\n<p>(b)if there is an agreement with the Revenue Commissioners for a method to be used in determining the exchange rate, then &#8211;<\/p>\n<p>(i)the exchange rate to be used shall be the exchange rate obtained using that method, and<\/p>\n<p>(ii)the method so agreed shall be applied for all transactions where an amount is expressed in a currency other than that of the State until the agreement to use such method is withdrawn by the Revenue Commissioners.<\/p>\n<p>38.<\/p>\n<h4>Determination that open market value applies.<\/h4>\n<p>(1)The Revenue Commissioners may, where they consider it necessary or appropriate to do so to ensure the correct collection of the tax, make a determination that the amount on which tax is chargeable on a supply of goods or services is the open market value of that supply, if the Commissioners are satisfied &#8211;<\/p>\n<p>(a)that the actual consideration in relation to that supply is &#8211;<\/p>\n<p>(i)lower than the open market value of that supply where the recipient of that supply &#8211;<\/p>\n<p>(I)has no entitlement to deduct tax under Chapter 1 of Part 8,<\/p>\n<p>(II)is not entitled to deduct all of the tax chargeable on that supply, or<\/p>\n<p>(III)is a flat-rate farmer,<\/p>\n<p>(ii)lower than the open market value of that supply, being an exempted activity, where the supplier &#8211;<\/p>\n<p>(I)engages in the course or furtherance of business in non-deductible supplies or activities within the meaning of section 61(1), or<\/p>\n<p>(II)is a flat-rate farmer,<\/p>\n<p>or<\/p>\n<p>(iii)higher than the open market value where the supplier &#8211;<\/p>\n<p>(I)engages in the course or furtherance of business in non-deductible supplies or activities within the meaning of section 61(1), or<\/p>\n<p>(II)is a flat-rate farmer,<\/p>\n<p>and<\/p>\n<p>(b)that &#8211;<\/p>\n<p>(i)the supplier and the recipient of that supply are persons connected by financial or legal ties, being persons who are party to any agreement, understanding, promise or undertaking whether express or implied and whether or not enforceable or intended to be enforceable by legal proceedings, or<\/p>\n<p>(ii)either the supplier or the recipient of that supply exercises control (within the meaning assigned to it by section 4(2)) over the other.<\/p>\n<p>(2)For the purposes of this Act, a value determined in accordance with this section shall be deemed to be the true value of the supply to which it applies.<\/p>\n<p>(3)The Revenue Commissioners may make regulations as seem to them to be necessary for the purposes of this section.<\/p>\n<p>(4)An inspector of taxes, or such other officer as the Revenue Commissioners may authorise for the purpose, may make a determination under this section.<\/p>\n<p>39. General provisions on consideration.<br \/>\n(1)Where the consideration actually received in relation to the supply of any goods or services exceeds the amount that the person supplying the goods or services was entitled to receive, the amount on which tax is chargeable shall be the amount actually received (excluding tax chargeable in respect of the supply).<\/p>\n<p>(2)Subject to subsection (3), where, in a case not coming within section 38, the consideration actually received in relation to the supply of any goods or services is less than the amount on which tax is chargeable or no consideration is actually received, such relief may be given by repayment or otherwise in respect of the deficiency as may be provided by regulations.<\/p>\n<p>(3)Subsection (2) shall not apply in the case of the letting of immovable goods which is a taxable supply of goods in accordance with section 95.<\/p>\n<p>(4)Where, following the issue of an invoice by an accountable person in respect of a supply of goods or services, the accountable person allows a reduction or discount in the amount of the consideration due in respect of that supply, the relief referred to in subsection (2) shall not be given until he or she issues the credit note required in accordance with section 67(1)(b) in respect of that reduction or discount.<\/p>\n<p>40.<\/p>\n<h4>Special consideration rule, triangulation.<\/h4>\n<p>Where &#8211;<\/p>\n<p>(a)an intra-Community acquisition is deemed to have taken place in the territory of another Member State in accordance with section 32(1),<\/p>\n<p>(b)the intra-Community acquisition has been subject to value-added tax, referred to in the VAT Directive, in that other Member State, and<\/p>\n<p>(c)the intra-Community acquisition is also deemed to have taken place in the State in accordance with section 32(2),<\/p>\n<p>then the consideration for the intra-Community acquisition to which paragraph (c) relates shall be reduced to nil.<\/p>\n<p>41.<\/p>\n<h4>Two-thirds rule.<\/h4>\n<p>(1)Where the value of movable goods (other than goods of a kind specified in paragraph 8 of Schedule 2) provided under an agreement for the supply of services exceeds two-thirds of the total consideration under the agreement for the provision of those goods and the supply of the services (other than transport services in relation to them) &#8211;<\/p>\n<p>(a)the consideration shall be deemed to be referable solely to the supply of the goods, and<\/p>\n<p>(b)tax shall be charged at the appropriate rate or rates specified in Chapter 1 of Part 6 on the basis of any apportionment of the total consideration made in accordance with subsection (2).<\/p>\n<p>(2)Where goods of different kinds are provided under an agreement of the kind referred to in subsection (1), the amount of the consideration referable to the supply of goods of each kind shall be ascertained for the purposes of that subsection by apportioning the total consideration in proportion to the value of the goods of each kind provided.<\/p>\n<p>(3)This section shall also apply to an agreement for the supply of immovable goods and, accordingly, the references in subsections (1) and (2) to an agreement for the supply of services shall be deemed to include a reference to such an agreement.<\/p>\n<p>(4)This section does not apply in respect of a supply of services to which section 16(3) or (5) applies.<\/p>\n<p>42.<\/p>\n<h4>Taxable amount for certain supplies.<\/h4>\n<p>(1)<\/p>\n<p>(a)Subject to paragraph (c), the amount on which tax is chargeable in relation to a supply of goods referred to in section 19(1)(e)(ii), (f) or (g) or a supply of services by virtue of regulations made for the purposes of section 27(1)(a) or (b) shall be the cost (excluding tax) of the goods to the person supplying or acquiring the goods or the cost (excluding tax) of supplying the services, as the case may be.<\/p>\n<p>(b)The amount on which tax is chargeable in relation to a supply of services by virtue of regulations made for the purposes of section 27(1)(c) shall be the open market price of the services supplied.<\/p>\n<p>(c)Where the supply referred to in paragraph (a) is a supply of immovable goods (in this paragraph referred to as the &#8220;appropriation&#8221;), the cost to the person making the appropriation shall include an amount equal to the amount on which tax was chargeable on the supply of those goods to that person, being the last supply of those goods to that person which preceded the appropriation.<\/p>\n<p>(2)<\/p>\n<p>(a)The amount on which tax is chargeable in relation to the supply of goods referred to in section 19(1)(h) shall be the cost of the goods to the person making the supply or, in the absence of such a cost, the cost price of similar goods in the State.<\/p>\n<p>(b)Where an intra-Community acquisition occurs in the State following a supply of goods in another Member State which, if such supply were carried out in similar circumstances in the State would be a supply of goods in accordance with section 19(1)(h), then the amount on which tax is chargeable in respect of that intra-Community acquisition shall be the cost to the person making the supply in that Member State or, in the absence of a cost to that person, the cost price of similar goods in that other Member State.<\/p>\n<p>(3)The amount on which tax is chargeable in relation to services for which the recipient is, by virtue of section 12 or 17(1), liable for the tax chargeable, shall be the consideration for which the services were in fact supplied to him or her.<\/p>\n<p>(4)In the case of a supply of goods of the kind referred to in section 19(1)(c), where, as part of an agreement of the kind referred to in that section, the supplier of the goods is also supplying financial services of the kind specified in paragraph 6(1)(e) of Schedule 1 in respect of those goods, the amount on which tax is chargeable in respect of the supply of the goods in question shall be the greater of &#8211;<\/p>\n<p>(a)the open market price of the goods,<\/p>\n<p>(b)the amount of the total consideration as specified in section 37(1) which the person supplying the goods becomes entitled to receive in respect of or in relation to such supply.<\/p>\n<p>(5)Where goods chargeable with a duty of excise (other than alcohol products within the meaning of section 92), are supplied while warehoused, and before payment of the duty, to an unregistered person, the amount on which tax is chargeable in respect of the supply shall be increased by an amount equal to the amount of duty that would be payable in relation to the goods if the duty had become due at the time of the supply.<\/p>\n<p>43.<\/p>\n<h4>Vouchers, etc.<\/h4>\n<p>(1)In this section &#8220;redeemable value&#8221; means the amount stated on a coupon, stamp, telephone card, token or voucher or, where an amount is not so stated, the value expressed in terms of money for which a coupon, stamp, telephone card, token or voucher can be used as consideration (or part consideration) for a supply of goods or services.<\/p>\n<p>(2)Subject to subsection (3), where a right to receive goods or services for the redeemable value of any coupon, stamp, telephone card, token or voucher is granted for a consideration, the consideration shall be disregarded for the purposes of this Act except to the extent (if any) that it exceeds that redeemable value.<\/p>\n<p>(3)Notwithstanding subsection (2), where &#8211;<\/p>\n<p>(a)a supplier &#8211;<\/p>\n<p>(i)supplies a coupon, stamp, telephone card, token or voucher, which has a redeemable value, to an accountable person who acquires it in the course or furtherance of business with a view to resale, and<\/p>\n<p>(ii)promises to subsequently accept that coupon, stamp, telephone card, token or voucher at its redeemable value in full or part payment of the price of goods or services,<\/p>\n<p>and<\/p>\n<p>(b)an accountable person who acquires that coupon, stamp, telephone card, token or voucher whether from the supplier referred to in paragraph (a) or from any other accountable person in the course or furtherance of business, supplies it for consideration in the course or furtherance of business,<\/p>\n<p>then, in the case of each such supply, the consideration received shall not be disregarded for the purposes of this Act and when such coupon, stamp, telephone card, token or voucher is used in payment or part payment of the price of goods or services, its redeemable value shall be disregarded for the purposes of section 37(3).<\/p>\n<p>(4)Provision may be made by regulations for the purpose of determining the amount on which tax is chargeable in relation to one or more of the following:<\/p>\n<p>(a)supplies of coupons, stamps, tokens or vouchers when supplied as things in action (not being coupons, stamps, tokens or vouchers specified in subsection (2));<\/p>\n<p>(b)subject to subsection (3) or (5), supplies of goods or services wholly or partly in exchange for coupons, stamps, telephone cards, tokens or vouchers of a kind specified in subsection (2) or paragraph (a),<\/p>\n<p>and such regulations may, in the case of supplies referred to in paragraph (a), provide that the amount on which tax is chargeable shall be nil.<\/p>\n<p>(5)<\/p>\n<p>(a)Where a supplier sells a voucher to a buyer at a discount and promises to subsequently accept that voucher at its face value in full or part payment of the price of goods purchased by a customer who was not the buyer of the voucher, and who does not normally know the actual price at which the voucher was sold by the supplier, the consideration represented by the voucher shall, subject to regulations (if any), be the sum actually received by the supplier on the sale of the voucher.<\/p>\n<p>(b)Paragraph (a) is for the purpose of giving further effect to Article 73 of the VAT Directive, and shall be construed accordingly.<\/p>\n<p>43A.<\/p>\n<h4>Vouchers &#8211; Multi-purpose and single &#8211; purpose, etc.<\/h4>\n<p>(1)In this section &#8211;<\/p>\n<p>&#8216;multi-purpose voucher&#8217; means a voucher other than a single-purpose voucher;<\/p>\n<p>&#8216;single-purpose voucher&#8217; means a voucher where the place of supply of the goods or the services to which the voucher relates, and the tax due on those goods or services, are known at the time of issue of the voucher;<\/p>\n<p>&#8216;voucher&#8217; means an instrument, whether in an electronic or physical format, where there is an obligation to accept it as consideration or part consideration for a supply of goods or services and where the goods or services to be supplied or the identities of their potential suppliers are either indicated on the instrument itself or in related documentation, including the terms and conditions of use of such instruments.<\/p>\n<p>(2)<\/p>\n<p>(a)The actual handing over of goods or the actual provision of services in return for a multi-purpose voucher, accepted as consideration or part consideration by a supplier shall be a supply, but each preceding transfer of that multi-purpose voucher shall be disregarded for the purposes of this Act.<\/p>\n<p>(b)Where a multi-purpose voucher is issued or transferred by a taxable person, other than the taxable person carrying out the supply as set out in paragraph (a), the supply of additional services, insofar as they can be identified, shall be subject to tax.<\/p>\n<p>(3)The taxable amount of the supply of goods or services provided in respect of a multi-purpose voucher shall be deemed to be equal to the consideration paid for the voucher or, in the absence of information on that consideration, the monetary value indicated on or within the multi-purpose voucher or in the related documentation, less the amount of tax relating to the goods or services supplied.<\/p>\n<p>(4)<\/p>\n<p>(a)Each transfer of a single-purpose voucher made by a taxable person acting in his or her own name shall be regarded as a supply of goods or services to which the voucher relates and shall be subject to tax.<\/p>\n<p>(b)Where a transfer of a single-purpose voucher is made by a taxable person acting in the name of another person, that transfer shall be regarded as a supply of goods or services made by that other person in whose name the taxable person is acting.<\/p>\n<p>(c)Where the supplier of goods or services is not the taxable person who, acting in his or her own name, issued the single-purpose voucher, that supplier shall be deemed to have made that supply of the goods or services related to that voucher to that taxable person.<\/p>\n<p>(d)The actual handing over of the goods or the actual provision of the services in return for a single-purpose voucher accepted as consideration or part consideration by the supplier shall not be regarded as an independent transaction and shall not be subject to tax.<\/p>\n<p>(5)Where a supplier sells a single-purpose voucher to a buyer at a discount and promises to subsequently accept that voucher at its face value in full or part payment of the price of the goods or services purchased by a customer who was not the buyer of the voucher, and who does not normally know the actual price at which the voucher was sold by the supplier, the consideration represented by the voucher shall, subject to regulations (if any), be the sum actually received by the supplier on the sale of the voucher.<\/p>\n<p>(6)This section shall apply to a single-purpose voucher or a multi-purpose voucher issued on or after 1 January 2019.<\/p>\n<p>44.<\/p>\n<h4>Non-business use of immovable goods.<\/h4>\n<p>(1)The amount on which tax is chargeable in relation to a supply of services referred to in section 27(2) in any taxable period shall be an amount equal to one sixth of one twentieth of the cost of the immovable goods used to provide those services, being &#8211;<\/p>\n<p>(a)the amount on which tax was chargeable to the person making the supply in respect of that person&#8217;s acquisition or development of the immovable goods referred to in section 27(2), and<\/p>\n<p>(b)in the case where section 20(2)(c) applied to the acquisition of the immovable goods, the amount on which tax would have been chargeable but for the application of that section,<\/p>\n<p>adjusted to correctly reflect the proportion of the use of the goods in that period.<\/p>\n<p>(2)The Revenue Commissioners may make regulations specifying methods which may be used &#8211;<\/p>\n<p>(a)to identify the proportion which correctly reflects the extent to which immovable goods are used for the purposes referred to in section 27(2), and<\/p>\n<p>(b)to calculate the relevant taxable amount or amounts.<\/p>\n<p>Chapter 2 Adjustment and recovery of consideration (s. 45)<br \/>\n45.<\/p>\n<h4>Adjustment and recovery of consideration.<\/h4>\n<p>(1)Where, after the making of an agreement for the supply of goods or services and before the date on which under section 74(1) or (2), as may be appropriate, any tax in respect of the transaction falls due, there is a change in the amount of tax chargeable on the supply in question, then, in the absence of agreement to the contrary, there shall be added to or deducted from the total amount of the consideration and any tax stated separately under the agreement an amount equal to the amount of the change in the tax chargeable.<\/p>\n<p>(2)References in subsection (1) to a change in the amount of tax chargeable on the supply of goods or services include references to a change to or from a situation in which no tax is being charged on the supply.<\/p>\n<p>(3)Subject to subsection (4), where, in relation to a supply of goods or services by an accountable person, the person issues an invoice in which the tax chargeable in respect of the transaction is stated separately, then, for the purpose of its recovery, the tax so stated shall be deemed to be part of the consideration for the transaction and shall be recoverable accordingly by the person.<\/p>\n<p>(4)Where the invoice referred to in subsection (3) is issued pursuant to section 66(1), subsection (3) shall not apply unless the invoice is in the form and contains the particulars specified by regulations.<\/p>\n<p>Part 6<\/p>\n<h4>Rates and Exemption (ss. 46-52)<\/h4>\n<p>Chapter 1 Rates (ss. 46-51)<br \/>\n46.<\/p>\n<h4>Rates of tax.<\/h4>\n<p>(1)Tax shall be charged, in relation to the supply of taxable goods or services, the intra-Community acquisition of goods and the importation of goods, at whichever of the following rates is appropriate in any particular case:<\/p>\n<p>(a)subject to subsection (1A), 23 per cent of the amount on which tax is chargeable other than in relation to goods or services on which tax is chargeable at any of the rates specified in paragraphs (b), (c), (ca), (caa), (cb) and (d);<\/p>\n<p>(b)zero per cent of the amount on which tax is chargeable in relation to goods in the circumstances specified in paragraphs 1(1) to (3), 3(1) and (3) and 7(1) to (4) and (6) of Schedule 2 or of goods or services of a kind specified in the other paragraphs of that Schedule;<\/p>\n<p>(c)subject to paragraphs (ca), (caa) and (cb), 13.5 per cent of the amount on which tax is chargeable in relation to goods or services of a kind specified in Schedule 3;<\/p>\n<p>(ca)9 per cent in relation to goods or services of a kind specified in paragraphs 7(a), 7A and 12 of Schedule 3 on which tax would, but for this paragraph, be chargeable in accordance with paragraph (c);<\/p>\n<p>(caa)during the period from 1 May 2022 to 31 October 2024, 9 per cent in relation to goods of a kind specified in paragraph 17(2) and (3) of Schedule 3 on which tax would, but for this paragraph, be chargeable in accordance with paragraph (c);<\/p>\n<p>(cb)during the period from 1 November 2020 to 31 August 2023, 9 per cent in relation to goods or services of a kind specified in paragraphs 3(1), 3(3), 7(b) to (e), 8, 11 and 13(3) of Schedule 3 on which tax would, but for this paragraph, be chargeable in accordance with paragraph (c);<\/p>\n<p>(d)4.8 per cent of the amount on which tax is chargeable in relation to the supply of livestock.<\/p>\n<p>(1A)During the period from 1 September 2020 to 28 February 2021, paragraph (a) of subsection (1) shall have effect as if there were substituted \u201821 per cent\u2019 for \u201823 per cent\u2019.<\/p>\n<p>(2)The rate at which tax is chargeable under section 3 (a), (c), (d) or (e) is the rate in force at the time when the tax becomes due as provided by section 74(1) or (2) or 75 (whichever is applicable).<\/p>\n<p>(3)Goods or services which are specifically excluded from any paragraph of a Schedule shall, unless the contrary intention is expressed, be regarded as excluded from every other paragraph of that Schedule, and shall not be regarded as specified in that Schedule.<\/p>\n<p>(4)<\/p>\n<p>(a)The Minister may by order vary Schedule 2 or 3 by adding to or deleting therefrom descriptions of goods or services of any kind or by varying any description of goods or services for the time being specified therein, but no order shall be made under this Chapter for the purpose of increasing any of the rates of tax or extending the classes of activities or goods in respect of which tax is for the time being chargeable.<\/p>\n<p>(b)The Minister may by order amend or revoke an order under this subsection (including an order under this paragraph).<\/p>\n<p>(c)An order under this subsection shall be laid before D\u00e1il \u00c9ireann as soon as may be after it has been made and, if a resolution annulling the order is passed by D\u00e1il \u00c9ireann within the next 21 days on which D\u00e1il \u00c9ireann has sat after the order is laid before it, the order shall be annulled accordingly, but without prejudice to the validity of anything previously done thereunder.<\/p>\n<p>(5)<\/p>\n<p>(a)Where the European Commission adopts a decision to extend or further extend the period of application of the relief granted by Commission Decision (EU) 2020\/491 to a date later than 30 April 2021 or to any later date, as the case may be (in this paragraph referred to as the &#8216;extended period&#8217;), the Minister shall by order amend subclause (ii) of paragraph 11(4)(a) of Schedule 2 so as to extend or further extend, as the case may be, the period specified in that subclause for such extended period.<\/p>\n<p>(b)An order under paragraph (a) may, if so expressed, have retrospective effect.<\/p>\n<p>(c)An order under paragraph (a) shall be laid before D\u00e1il \u00c9ireann as soon as may be after it has been made and, if a resolution annulling the order is passed by D\u00e1il \u00c9ireann within the next 21 days on which D\u00e1il \u00c9ireann has sat after the order is laid before it, the order shall be annulled accordingly, but without prejudice to the validity of anything previously done thereunder.<\/p>\n<p>(d)In this subsection &#8211;<\/p>\n<p>&#8216;Commission Decision (EU) 2020\/491&#8217; means Commission Decision (EU) 2020\/491 of 3 April 2020 on relief from import duties and VAT exemption on importation granted for goods needed to combat the effects of the Covid-19 outbreak during 2020, as amended by Commission Decision (EU) 2020\/1101 of 23 July 2020 and Commission Decision (EU) 2020\/1573 of 28 October 2020 ;<\/p>\n<p>&#8216;Covid-19&#8217; has the same meaning as in the Emergency Measures in the Public Interest (Covid-19) Act 2020.<\/p>\n<p>47.<\/p>\n<h4>Composite and multiple supplies.<\/h4>\n<p>(1)Subject to section 41 &#8211;<\/p>\n<p>(a)in the case of a composite supply, the tax chargeable on the total consideration which the accountable person is entitled to receive for that composite supply shall be at the rate specified in section 46(1) which is appropriate to the principal supply, but if that principal supply is an exempted activity, tax shall not be chargeable in respect of that composite supply,<\/p>\n<p>(b)in the case of a multiple supply &#8211;<\/p>\n<p>(i)the tax chargeable on each individual supply in that multiple supply shall be at the rate specified in section 46(1) appropriate to each such individual supply, and<\/p>\n<p>(ii)in order to ascertain the taxable amount referable to each individual supply for the purpose of applying the appropriate rate thereto, the total consideration which the accountable person is entitled to receive in respect of that multiple supply shall be apportioned between those individual supplies in a way that correctly reflects the ratio which the value of each such individual supply bears to the total consideration for that multiple supply.<\/p>\n<p>(2)In the case where a person acquires a composite supply or a multiple supply by means of an intra-Community acquisition, this section shall apply to that acquisition.<\/p>\n<p>(3)The Revenue Commissioners may make regulations as necessary specifying &#8211;<\/p>\n<p>(a)the circumstances or conditions under which a supply may or may not be treated as an ancillary supply, a composite supply, an individual supply, a multiple supply or a principal supply,<\/p>\n<p>(b)the methods of apportionment which may be applied for the purposes of subsections (1) and (2),<\/p>\n<p>(c)a relatively small amount, or an element of a supply, which may be disregarded for the purposes of applying this section.<\/p>\n<p>48.<\/p>\n<h4>Works of art, etc.<\/h4>\n<p>(1)Notwithstanding section 46(1), tax shall be charged at the rate specified in paragraph (c) or (ca), as appropriate, of section 46(1) of the amount on which tax is chargeable in relation to &#8211;<\/p>\n<p>(a)the importation into the State of goods specified in Schedule 5,<\/p>\n<p>(b)the supply of a work of art of the kind specified in paragraph 1 of Schedule 5, effected by its creator or the creator&#8217;s successors in title, or<\/p>\n<p>(c)the supply of a work of art of the kind specified in paragraph 1 of Schedule 5, effected on an occasional basis by an accountable person other than a taxable dealer where &#8211;<\/p>\n<p>(i)that work of art has been imported by the accountable person,<\/p>\n<p>(ii)that work of art has been supplied to the accountable person by its creator or the creator&#8217;s successors in title, or<\/p>\n<p>(iii)the tax chargeable in relation to the purchase, intra-Community acquisition or importation of that work of art by the accountable person was wholly deductible under Chapter 1 of Part 8.<\/p>\n<p>(2)Notwithstanding section 46(1), tax shall be charged at the rate specified in paragraph (c) or (ca), as appropriate, of section 46(1) of the amount on which tax is chargeable in relation to the intra-Community acquisition in the State by an accountable person of a work of art of the kind specified in paragraph 1 of Schedule 5 where the supply of that work of art to that accountable person which resulted in that intra-Community acquisition is a supply of the kind that would be charged at the rate specified in paragraph (c) or (ca), as appropriate, of section 46(1) in accordance with subsection (1)(b) or (c) if that supply had occurred within the State.<\/p>\n<p>49.<\/p>\n<h4>Contract work.<\/h4>\n<p>(1)Notwithstanding section 46(1) but subject to subsection (2), the rate at which tax is chargeable on a supply of contract work shall be the rate that would be chargeable if that supply of services were a supply of the goods being handed over by the contractor to the person to whom that supply is made.<\/p>\n<p>(2)Subsection (1) shall not apply to a supply of contract work in the circumstances specified in paragraph 3(4) of Schedule 2.<\/p>\n<p>50.<\/p>\n<h4>Provisions in relation to certain supplies.<\/h4>\n<p>(1)Where &#8211;<\/p>\n<p>(a)goods are supplied by a manufacturer to a person and materials have been supplied by or on behalf of that person for the manufacture of those goods, and<\/p>\n<p>(b)the rate of tax chargeable in relation to the supply of the goods (in this subsection referred to as the &#8220;goods rate&#8221;) exceeds the rate of tax (in this subsection referred to as the &#8220;materials rate&#8221;) that would be chargeable in relation to a supply within the State of the materials,<\/p>\n<p>then the manufacturer shall, in respect of the supply of such goods, be liable (in addition to any other liability imposed on the manufacturer by this Act) to pay tax on the value of the materials provided to the manufacturer at a rate equivalent to the difference between the goods rate and the materials rate.<\/p>\n<p>(2)Where &#8211;<\/p>\n<p>(a)goods of a kind specified in paragraph 8 of Schedule 2 are used by a person in the course of the supply by the person of taxable services, and<\/p>\n<p>(b)the goods are provided by or on behalf of the person to whom the services are supplied,<\/p>\n<p>the person who supplies the taxable services shall be liable in respect thereof (in addition to any other liability imposed on him or her under this Act) to pay tax on the value of the goods so used at the rate specified in paragraph (c) or (ca), as appropriate, of section 46(1).<\/p>\n<p>(3)Where immovable goods consisting of machinery or business installations are let separately from other immovable goods of which they form part, tax shall be chargeable in respect of the transaction at the rate which would be chargeable if it were a hiring of movable goods of the same kind.<\/p>\n<p>51.<\/p>\n<p>Determinations on rates and exemptions.<br \/>\nRepealed from 18 December 2023<br \/>\n(1)On receipt of an application in writing from an accountable person, the Revenue Commissioners shall, in accordance with regulations and after such consultation (if any) as may seem to them to be necessary with such person or body of persons as in their opinion may be of assistance to them, make a determination concerning &#8211;<\/p>\n<p>(a)whether an activity of any particular kind carried on by the person is an exempted activity, or<\/p>\n<p>(b)the rate at which tax is chargeable in relation to the supply or intra-Community acquisition by the person of goods of any kind, the supply or intra-Community acquisition of goods in any particular circumstances or the supply by the person of services of any kind.<\/p>\n<p>(2)The Revenue Commissioners may, whenever they consider it expedient to do so, in accordance with regulations and after such consultation (if any) as may seem to them to be necessary with such person or body of persons as in their opinion may be of assistance to them, make a determination concerning &#8211;<\/p>\n<p>(a)whether an activity of any particular kind is an exempted activity, or<\/p>\n<p>(b)the rate at which tax is chargeable in relation to the supply or intra-Community acquisition of goods of any kind, the supply or intra-Community acquisition of goods in any particular circumstances or the supply of services of any kind.<\/p>\n<p>(3)For the purposes of this Act, a determination under this section shall have effect &#8211;<\/p>\n<p>(a)in relation to an accountable person who makes an application for the determination, as on and from the date which shall be specified for the purpose in the determination communicated to the accountable person in accordance with subsection (5)(a), and<\/p>\n<p>(b)in relation to any other person, as on and from the date which shall be specified for the purpose in the determination as published in Iris Oifigi\u00fail.<\/p>\n<p>(4)The Revenue Commissioners shall not make a determination under this section concerning any matter which has been determined on appeal under this Act or which is for the time being governed by an order under section 46(4) or 52(2), and shall not be required to make such a determination in relation to any of the matters referred to in an application under subsection (1) if &#8211;<\/p>\n<p>(a)a previous determination has been published in regard to the matter, or<\/p>\n<p>(b)in their opinion the subject matter of the application is sufficiently free from doubt as not to warrant the making and publication of a determination.<\/p>\n<p>(5)<\/p>\n<p>(a)A determination under subsection (1) shall, as soon as may be after its making, be communicated to the person who made the application by the service on the person by the Revenue Commissioners of a notice containing particulars of the determination.<\/p>\n<p>(b)A determination under subsection (1) may, and a determination under subsection (2) shall, be published in Iris Oifigi\u00fail and in at least one daily newspaper published in the State.<\/p>\n<p>(6)A person aggrieved by a determination under subsection (1) made pursuant to an application by him or her may appeal the determination to the Appeal Commissioners, in accordance with section 949I of the Taxes Consolidation Act 1997, within the period of 30 days after the date of the notice of that determination in accordance with subsection (5)(a).<\/p>\n<p>(7)Any accountable person who, in the course of business, supplies goods or makes an intra-Community acquisition of goods, or supplies services of a kind or in circumstances specified in a determination under subsection (1) or (2), and who is aggrieved by that determination, may appeal that determination to the Appeal Commissioners, in accordance with section 949I of the Taxes Consolidation Act 1997, within the period of 30 days after the date of the publication of that determination in Iris Oifigi\u00fail in accordance with subsection (5)(b).<\/p>\n<p>Schedule 2<\/p>\n<h4>Zero-rated Goods and Services<\/h4>\n<p>Schedule 2, Part 1 International Supplies (paras. 1-7)<br \/>\nSection 46.<\/p>\n<p>This Part sets out the exemptions with deductibility in accordance with Chapters 4 to 10 of Title IX of the VAT Directive.<\/p>\n<p>Intra-Community transactions.<\/p>\n<p>1.<\/p>\n<p>(1)The supply of goods dispatched or transported from the State to a person registered for value-added tax in another Member State, provided that the supplier of the goods has complied with section 82 or, where the supplier has failed to so comply, he or she has justified such failure to the satisfaction of the Revenue Commissioners.<\/p>\n<p>(2)The supply of new means of transport dispatched or transported directly by or on behalf of the supplier to a person in the territory of another Member State.<\/p>\n<p>(3)The supply of excisable products dispatched or transported from within the State to a person in another Member State when the movement of the products is subject to Chapter II of Part 2 of the Finance Act 2001 (which implements the arrangements specified in paragraphs 4 and 5 of Article 7, or Article 16, of Council Directive No. 92\/12\/EEC of 25 February 1992).<\/p>\n<p>(4)The supply of intra-Community transport services involving the carriage of goods to and from the Azores or Madeira.<\/p>\n<p>(5)The supply of goods to a taxable person, being goods which that taxable person is deemed to supply under section 91G.<\/p>\n<p>Imports.<\/p>\n<p>2.<\/p>\n<p>(1)Subject to regulations (if any), the importation of goods that are, at the time of importation, consigned to another Member State.<\/p>\n<p>(2)The supply of transport services relating to the importation of goods where the value of the services is included in the taxable amount in accordance with section 53(1).<\/p>\n<p>(3)The importation of goods where the value-added tax is declared under the special scheme in Section 4 of Chapter 6 of Title XII of the VAT Directive and where, at the latest upon lodging of the import declaration, the identification number for the application of the special scheme of the supplier or of the intermediary acting on his or her behalf allocated under Article 369q of the VAT Directive has been provided at importation.<\/p>\n<p>Exports.<\/p>\n<p>3.<\/p>\n<p>(1)A supply of goods that are to be transported directly by or on behalf of the person making the supply outside the Community. This subparagraph does not apply to a supply of goods to a traveller that the traveller exports on behalf of the supplier. Any such supply is to be treated as a supply of traveller&#8217;s qualifying goods.<\/p>\n<p>(2)The carriage of goods in the State by or on behalf of a person in performing a contract to transfer the goods to a place outside the Community.<\/p>\n<p>(3)A supply of goods that are to be dispatched or transported directly outside the Community by or on behalf of the purchaser of the goods where that purchaser is established outside the State.<\/p>\n<p>(4)A supply of services that consists of work on movable goods acquired or imported for the purpose of undergoing that work within the Community and dispatched or transported out of the Community by or on behalf of the person providing the services.<\/p>\n<p>(5)In this paragraph &#8220;traveller&#8221; and &#8220;traveller&#8217;s qualifying goods&#8221; have the meanings respectively assigned to them by section 58(1).<\/p>\n<p>Services relating to vessels and aircraft.<\/p>\n<p>4.<\/p>\n<p>(1)The provision of docking, landing, loading or unloading facilities (including customs clearance), directly in connection with &#8211;<\/p>\n<p>(a)the disembarkation or embarkation of passengers, or<\/p>\n<p>(b)the importation or exportation of goods.<\/p>\n<p>(2)The supply, modification, repair, maintenance, chartering and hiring of &#8211;<\/p>\n<p>(a)sea-going vessels of a gross tonnage of more than 15 tons being vessels used or to be used &#8211;<\/p>\n<p>(i)for the carriage of passengers for reward,<\/p>\n<p>(ii)for the purposes of a sea fishing business,<\/p>\n<p>(iii)for other commercial or industrial purposes, or<\/p>\n<p>(iv)for rescue or assistance at sea,<\/p>\n<p>or<\/p>\n<p>(b)aircraft used or to be used by a transport undertaking operating for reward chiefly on international routes.<\/p>\n<p>(2A)The supply of services, other than those referred to in subparagraph (2), to meet the direct needs of &#8211;<\/p>\n<p>(a)sea-going vessels to which subparagraph (2)(a) relates or their cargoes, or<\/p>\n<p>(b)aircraft to which subparagraph (2)(b) relates or their cargoes.<\/p>\n<p>(3)Subject to regulations (if any), the supply, hiring, repair and maintenance of equipment incorporated or for use in sea-going vessels to which subparagraph (2)(a) relates.<\/p>\n<p>(4)The supply, repair, maintenance and hiring of equipment incorporated or used in aircraft to which subparagraph (2)(b) relates.<\/p>\n<p>(5)The supply of goods for the fuelling and provisioning of sea-going vessels and aircraft of the kind specified in subparagraph (2), but excluding goods for supply on board the vessels or aircraft to passengers with a view to those goods being taken off the vessels or aircraft by those passengers.<\/p>\n<p>(6)The supply of navigation services by the Irish Aviation Authority to meet the needs of aircraft to which subparagraph (2)(b) relates.<\/p>\n<p>Certain transactions treated as exports.<\/p>\n<p>5.<\/p>\n<p>(1)The supply of goods or services to &#8211;<\/p>\n<p>(a)the European Union, the European Atomic Energy Community, the European Central Bank or the European Investment Bank, or<\/p>\n<p>(b)the bodies set up by either or both the Union and the Community to which the Protocol of 8 April 1965 on the privileges and immunities of the European Communities applies,<\/p>\n<p>within the limits and under the conditions of that Protocol and the agreements for its implementation or the agreements between the headquarters of those bodies and the host Member State of the headquarters, in so far as it does not lead to distortion of competition.<\/p>\n<p>(1A)The supply of goods and services to international bodies, other than those referred to in subparagraph (1), recognised as such by the host Member State, and to members of such bodies, within the limits and under the conditions laid down by the international conventions establishing the bodies or by the agreements between the headquarters of those bodies and the host Member State of the headquarters.<\/p>\n<p>(1B)The supply of goods or services to a Member State other than the State, where those goods or services are intended for the armed forces of any state which is party to the North Atlantic Treaty, other than the Member State of destination of the goods or services, as the case may be, for the use of those forces, or of the civilian staff accompanying them, or for supplying their messes or canteens, when such forces take part in the common defence effort of the parties to the North Atlantic Treaty.<\/p>\n<p>(1C)The supply of goods or services within the State, intended either for the armed forces of a Member State other than the State for the use of those forces, or the civilian staff accompanying them, or for supplying their messes or canteens, when such forces take part in a defence effort carried out for the implementation of a European Union activity under the European Union common security and defence policy.<\/p>\n<p>(1D)The supply of goods or services to a Member State other than the State, intended for the armed forces of any Member State, other than the Member State of destination of the goods or services, as the case may be, for the use of those forces, or of the civilian staff accompanying them, or for supplying their messes or canteens, when such forces take part in a defence effort carried out for the implementation of a European Union activity under the European Union common security and defence policy.<\/p>\n<p>(1E)<\/p>\n<p>(a)The supply of goods or services to the European Commission or to an agency or body established under European Union law where the European Commission or such agency or body purchases those goods or services in the execution of tasks conferred on it by European Union law in order to respond to the Covid-19 pandemic, except where the goods and services purchased are supplied for consideration by the European Commission or an agency or body established under European Union law.<\/p>\n<p>(b)In this subparagraph, &#8216;Covid-19&#8217; has the same meaning as in the Emergency Measures in the Public Interest (Covid-19) Act 2020.<\/p>\n<p>(2)The supply of gold to the Central Bank of Ireland.<\/p>\n<p>Services by intermediaries.<\/p>\n<p>6.<\/p>\n<p>(1)Services supplied by an intermediary acting in the name or on behalf of another person in obtaining &#8211;<\/p>\n<p>(a)the export of goods,<\/p>\n<p>(b)services specified in subparagraph (2), or<\/p>\n<p>(c)the supply of goods or services outside the Community.<\/p>\n<p>(2)The following services are specified for the purposes of subparagraph (1)(b):<\/p>\n<p>(a)services of the kind referred to in paragraph 1(4) (Carriage of goods to or from the Azores or Madeira);<\/p>\n<p>(b)services of the kind referred to in paragraph 3(2) (Carriage of goods in transit to a place outside the Community);<\/p>\n<p>(c)services of the kind referred to in paragraph 4(1) (Provision of docking, landing, loading or unloading facilities);<\/p>\n<p>(d)services of the kind referred to in &#8211;<\/p>\n<p>(i)paragraph 4(2) (Supply, hiring, repair, maintenance, etc. of sea-going vessels or aircraft), or<\/p>\n<p>(ii)paragraph 4(2A) (To meet the direct needs of sea-going vessels or aircraft, or of their cargoes);<\/p>\n<p>(da)services of the kind referred to in paragraph 4(3) (Supply, hiring, repair, maintenance, etc. of equipment incorporated or for use in sea-going vessels to which paragraph 4(2)(a) relates);<\/p>\n<p>(db)services of the kind referred to in paragraph 4(4) (Supply, hiring, repair, maintenance, etc. of equipment incorporated or for use in aircraft to which paragraph 4(2)(b) relates);<\/p>\n<p>(e)services of the kind referred to in paragraph 5(2) (Supply of gold to the Central Bank of Ireland).<\/p>\n<p>(3)Services that are treated as intermediary services under the travel agent&#8217;s margin scheme in accordance with section 88(8).<\/p>\n<p>International trade, etc.<\/p>\n<p>7.<\/p>\n<p>(1)The supply of goods by a registered person within a free port to another registered person within a free port.<\/p>\n<p>(2)The supply of goods by a registered person within the customs-free airport to another registered person within the customs-free airport or a free port.<\/p>\n<p>(3)The supply of goods that are to be transported directly or on behalf of the person making the supply to a registered person within the customs-free airport.<\/p>\n<p>(4)The supply of goods that are a traveller&#8217;s qualifying goods, but only if section 58(2) is complied with.<\/p>\n<p>(5)The supply of services in obtaining a repayment of tax due on the supply of a traveller&#8217;s qualifying goods or as a result of the application of subparagraph (4) to that supply of goods, but only if section 58(2) is complied with.<\/p>\n<p>(6)Subject to such conditions and in such amounts as may be specified in regulations (if any) &#8211;<\/p>\n<p>(a)the supply of goods, in a tax-free shop approved by the Revenue Commissioners, to travellers departing the State for a place outside the Community, or<\/p>\n<p>(b)the supply, other than by means of a vending machine, of food, drink and tobacco products on board a vessel or aircraft to passengers departing the State for another Member State, for consumption on board that vessel or aircraft.<\/p>\n<p>(7)Subject to section 56, the supply of qualifying goods and qualifying services to, or the intra-Community acquisition or importation of qualifying goods by, an authorised person in accordance with that section (excluding a supply of goods within the meaning of section 19(1)(f) or (g)).<\/p>\n<p>(8)In this paragraph &#8220;traveller&#8217;s qualifying goods&#8221; has the meaning assigned to it by section 58(1).<\/p>\n<p>Schedule 2, Part 2<\/p>\n<h4>Supplies Within the State (paras. 8-14)<\/h4>\n<p>Section 46.<\/p>\n<p>This Part sets out special provisions as provided by Article 109 of the VAT Directive.<\/p>\n<p>Food and drink.<\/p>\n<p>8.<\/p>\n<p>(1)A supply of food and drink of a kind used for human consumption, other than &#8211;<\/p>\n<p>(a)a supply to which paragraph 3(1) or (3) of Schedule 3 relates,<\/p>\n<p>(b)supplies specified in Part A, B, C or D of Table 1 to this paragraph,<\/p>\n<p>(c)supplies specified in column (1) of Part E or F of that table, and<\/p>\n<p>(d)a supply to which paragraph 5(1) of Schedule 1 relates.<\/p>\n<p>Table 1 Food and Drink<\/p>\n<p>Part A<\/p>\n<p>Beverages chargeable with excise duty specifically charged on spirits, beer, wine, cider, perry or Irish wine, and preparations derived from any of them.<\/p>\n<p>Part B<\/p>\n<p>(a) Tea, herbal tea and preparations derived from either or both of them, when supplied in drinkable form.<\/p>\n<p>(b) Cocoa, coffee and chicory and other roasted coffee substitutes, and preparations and extracts derived from them, when supplied in drinkable form.<\/p>\n<p>Part C<\/p>\n<p>(a) Ice cream, ice lollipops, water ices, frozen desserts, frozen yoghurts and similar frozen products, and prepared mixes and powders for making any of those products.<\/p>\n<p>(b) Savoury products made from cereal or grain, or from flour or starch derived from cereal or grain, pork scratchings, and similar products when supplied for human consumption without further preparation.<\/p>\n<p>Part D<\/p>\n<p>Any of the following when supplied for human consumption without further preparation:<\/p>\n<p>(a) potato crisps, potato sticks, potato puffs and similar products made from potato, or from potato flour or from potato starch;<\/p>\n<p>(b) popcorn;<\/p>\n<p>(c) salted or roasted nuts, whether or not in their shells.<\/p>\n<p>Part E<\/p>\n<p>(1)<\/p>\n<p>(2)<\/p>\n<p>Any of the following items not being items specified in column (2) of this Part:<\/p>\n<p>(a) drinking water, juice extracted from, and other drinkable products derived from, fruit or vegetables, and syrups, concentrates, essences, powders, crystals or other products for the preparation of beverages;<\/p>\n<p>(b) beverages other than those specified in Part A or B.<\/p>\n<p>(a) Tea, herbal tea and preparations derived from either or both of them, when supplied in non-drinkable form.<\/p>\n<p>(b) Cocoa, coffee and chicory and other roasted coffee substitutes, and preparations and extracts derived from any of them, when supplied in non-drinkable form.<\/p>\n<p>(c) Milk.<\/p>\n<p>(d) Preparations and extracts derived from meat, yeast or eggs.<\/p>\n<p>Part F<\/p>\n<p>(1)<\/p>\n<p>(2)<\/p>\n<p>All kinds of chocolates, sweets and similar confectionery (including glac\u00e9 or crystallised fruits), biscuits, crackers and wafers, and all other kinds of confectionery and bakery products (whether cooked or uncooked), excluding bread within the meaning assigned to it in column (2) of this Part.<\/p>\n<p>For the purposes of this Part \u201cbread\u201d means food for human consumption manufactured by baking dough composed exclusively of a mixture of cereal or other flour and any one or more of the ingredients included in column (1) of Table 2 to this paragraph that do not exceed the quantities (if any) set out for each ingredient in column (2) of that table, but does not include food packaged for sale as a unit (not being a unit designated as containing only food specifically for babies) containing 2 or more slices, segments, sections or other similar pieces, having a crust over substantially the whole of their outside surfaces, being a crust formed in the course of baking, frying or toasting.<\/p>\n<p>Table 2<\/p>\n<p>Ingredients and Weight Limits thereof for Bread as defined in column (2) of Part F of Table 1<\/p>\n<p>(1)<\/p>\n<p>Ingredients<\/p>\n<p>(2)<\/p>\n<p>Weight limits for the ingredients, as percentage of weight of flour included in the dough<\/p>\n<p>Fats and sugars (including any fats and sugars contained in any bread improver)<\/p>\n<p>Not exceeding 12% in aggregate<\/p>\n<p>Dried fruit, vegetables, herbs and spices<\/p>\n<p>Not exceeding 10% in aggregate<\/p>\n<p>Yeast or other leavening or aerating agent, seeds, salt, malt extract, milk, water, gluten and bread improver<\/p>\n<p>No limit<\/p>\n<p>(2)In this paragraph, a reference to supplying food and drink includes &#8211;<\/p>\n<p>(a)a reference to supplying food without drink, and<\/p>\n<p>(b)a reference to supplying drink without food.<\/p>\n<p>Certain printed matter.<\/p>\n<p>9.The supply of printed books and booklets, including atlases and newspapers, and audiobooks supplied on physical means of support, but excluding &#8211;<\/p>\n<p>(a)newspapers which are wholly or predominantly devoted to advertising, periodicals, brochures, catalogues, directories and programmes,<\/p>\n<p>(b)books of stationery, cheque books and similar products,<\/p>\n<p>(c)diaries, organisers, yearbooks, planners and similar products the total area of whose pages consist of 25 per cent or more of blank spaces for the recording of information,<\/p>\n<p>(d)albums and similar products, and<\/p>\n<p>(e)books of stamps, tickets or coupons.<\/p>\n<p>Certain electronically supplied matter<\/p>\n<p>9A.The electronic supply of books, newspapers and audiobooks, but excluding &#8211;<\/p>\n<p>(a)such books, newspapers and audiobooks which are wholly or predominantly devoted to advertising or consist wholly or predominantly of video content or audible music,<\/p>\n<p>(b)the items specified in subparagraphs (b) to (e) of paragraph 9, and<\/p>\n<p>(c)the items specified in subparagraphs (a) to (f) of paragraph 7A of Schedule 3.<\/p>\n<p>Children&#8217;s clothing and footwear.<\/p>\n<p>10.<\/p>\n<p>(1)The supply of articles of children&#8217;s personal clothing of sizes that do not exceed the sizes of those articles appropriate to children of average build of 10 years of age, but excluding &#8211;<\/p>\n<p>(a)articles of clothing made wholly or partly of fur skin other than garments merely trimmed with fur skin, unless the trimming has an area greater than one-fifth of the area of the outside material, and<\/p>\n<p>(b)articles of clothing that are not described, labelled, marked or marketed on the basis of age or size.<\/p>\n<p>(2)The supply of articles of children&#8217;s personal footwear of sizes that do not exceed the size appropriate to children of average foot size of 10 years of age, but excluding footwear that is not described, labelled, marked or marketed on the basis of age or size.<\/p>\n<p>(3)In this paragraph, a child whose age is 10 years or 10 years and a fraction of a year is taken to be a child of 10 years of age.<\/p>\n<p>Medicine, medical equipment and appliances.<\/p>\n<p>11.<\/p>\n<p>(1)The supply of medicine of a kind used for &#8211;<\/p>\n<p>(a)human oral consumption, or<\/p>\n<p>(b)human non-oral consumption when supplied for the purpose of &#8211;<\/p>\n<p>(i)hormone replacement therapy, or<\/p>\n<p>(ii)nicotine replacement therapy.<\/p>\n<p>(2)The supply of medicine of a kind used for animal oral consumption, excluding medicine which is packaged, sold or otherwise designated for the use of dogs, cats, cage birds or domestic pets.<\/p>\n<p>(3)The supply of medical equipment and appliances, being &#8211;<\/p>\n<p>(a)invalid carriages and other vehicles (excluding mechanically propelled road vehicles) of a kind designed for use by invalids or infirm persons,<\/p>\n<p>(b)orthopaedic appliances, surgical belts, trusses and similar products, deaf aids, and artificial limbs and other artificial parts of the body excluding artificial teeth, corrective spectacles and contact lenses,<\/p>\n<p>(ba)automated external defibrillators,<\/p>\n<p>(c)walking frames and crutches,<\/p>\n<p>(d)parts or accessories suitable for use solely or principally with any of the goods specified in clauses (a), (b), (ba) and (c).<\/p>\n<p>(4)<\/p>\n<p>(a)The supply of personal protection equipment, thermometers, hand sanitiser, oxygen, medical ventilators and specialist respiratory equipment including respirators for intensive and sub-intensive care and other oxygen therapy apparatus including oxygen tents, when supplied &#8211;<\/p>\n<p>(i)to &#8211;<\/p>\n<p>(I)the Health Service Executive, for use in the delivery of Covid-19 related health care services, and<\/p>\n<p>(II)hospitals, general practitioners, nursing homes and residential care facilities, for use in the delivery of Covid-19 related health care services to their patients or residents, as the case may be,<\/p>\n<p>and<\/p>\n<p>(ii)subject to such order as may be made under section 46(5), during the period beginning on 9 April 2020 and ending on 31 December 2021.<\/p>\n<p>(b)In this subparagraph, &#8216;Covid-19&#8217; has the same meaning as in the Emergency Measures in the Public Interest (Covid-19) Act 2020.<\/p>\n<p>(5)<\/p>\n<p>(a)The supply of Covid-19 in vitro diagnostic medical devices where those devices comply with the requirements of European Union legislation (or the law of a Member State giving effect to such legislation) applicable to such devices, including Directive 98\/79\/EC of the European Parliament and of the Council of 27 October 1998 and Regulation (EU) 2017\/746 of the European Parliament and of the Council of 5 April 2017 .<\/p>\n<p>(b)In this subparagraph, &#8216;Covid-19&#8217; has the same meaning as in the Emergency Measures in the Public Interest (Covid-19) Act 2020.<\/p>\n<p>Fertilisers, feeding stuffs, certain seeds, etc.<\/p>\n<p>12.<\/p>\n<p>(1)For the purpose of this paragraph &#8220;fertiliser&#8221; has the meaning assigned to it by the Fertilisers, Feeding Stuffs and Mineral Mixtures Act 1955.<\/p>\n<p>(2)Fertiliser that is supplied in units of not less than 10 kilograms and the sale or manufacture of which is not prohibited under section 4 or 6 of the Fertilisers, Feeding Stuffs and Mineral Mixtures Act 1955.<\/p>\n<p>(3)Animal feeding stuff, excluding feeding stuff which is packaged, sold or otherwise designated for the use of dogs, cats, cage birds or domestic pets.<\/p>\n<p>(4)Seeds, plants, trees, spores, bulbs, tubers, tuberous roots, corms, crowns and rhizomes, of a kind used for sowing in order to produce food.<\/p>\n<p>Other zero-rated goods and services.<\/p>\n<p>13.<\/p>\n<p>(1)Services provided by the Commissioners of Irish Lights in connection with the operation of lightships, lighthouses or other navigational aids.<\/p>\n<p>(2)Life saving services provided by the Royal National Lifeboat Institution including the organisation and maintenance of the lifeboat service.<\/p>\n<p>(3)The supply of sanitary towels, sanitary tampons, menstrual cups, menstrual pants and menstrual sponges.<\/p>\n<p>(4)[deleted]<\/p>\n<p>Solar panels<\/p>\n<p>14.The supply and installation of solar panels on or adjacent to immovable goods, being private dwellings or buildings used wholly or predominantly for the provision of primary or post-primary education by recognised schools within the meaning of the Education Act 1998.<\/p>\n<p>Schedule 3<\/p>\n<h4>Goods and Services chargeable at the reduced rate<\/h4>\n<p>Schedule 3, Part 1 Interpretation (paras. 1-2)<br \/>\nSection 46.<\/p>\n<p>Definitions &#8211; Schedule 3.<\/p>\n<p>1.<\/p>\n<p>(1)In this Schedule &#8211;<\/p>\n<p>&#8220;food and drink table&#8221; means Table 1 to paragraph 8(1) of Schedule 2;<\/p>\n<p>&#8220;margin scheme supply&#8221; means a supply &#8211;<br \/>\n(a)by a taxable dealer in accordance with section 87(3) or (8), or<br \/>\n(b)by an auctioneer within the meaning of section 89(1) and in accordance with section 89(3);<\/p>\n<p>&#8220;open farm&#8221; means a facility the principal function of which is the exhibition (other than on an occasional basis) of animals and agricultural activities, and such exhibition may also include rural heritage.<\/p>\n<p>Other interpretative provisions.<\/p>\n<p>2.<\/p>\n<p>(1)In this Schedule, a reference to supplying food and drink includes &#8211;<\/p>\n<p>(a)a reference to supplying food without drink, and<\/p>\n<p>(b)a reference to supplying drink without food.<\/p>\n<p>(2)For the purposes of paragraph 12, the expression &#8220;golf&#8221; does not include pitch and putt.<\/p>\n<p>&nbsp;<\/p>\n<p>Schedule 3, Part 2 Annex III Supplies (paras. 3-13)<br \/>\nSection 46.<\/p>\n<p>This Part sets out supplies of goods and services as provided by Article 98 and Annex III of the VAT Directive.<\/p>\n<p>Food and drink for human consumption.<\/p>\n<p>3.<\/p>\n<p>(1)The supply of restaurant or catering services, excluding &#8211;<\/p>\n<p>(a)a supply to which paragraph 5(1) of Schedule 1 relates,<\/p>\n<p>(b)the supply of food and drink that falls within Part A of the food and drink table, and<\/p>\n<p>(c)the supply of food and drink that falls within column (1) of Part E of the food and drink table, but not including juices extracted from fruit.<\/p>\n<p>(2)[deleted]<\/p>\n<p>(3)The supply of food and drink that consists of or includes food and drink &#8211;<\/p>\n<p>(a)that &#8211;<\/p>\n<p>(i)has been heated, enabling it to be consumed at a temperature above the ambient air temperature,<\/p>\n<p>(ii)has been retained heated after cooking, enabling it to be consumed at a temperature above the ambient air temperature, or<\/p>\n<p>(iii)is supplied while still warm after cooking, enabling it to be consumed at a temperature above the ambient air temperature,<\/p>\n<p>and<\/p>\n<p>(b)that is above the ambient air temperature at the time when it is provided to a customer,<\/p>\n<p>being food and drink which fall within Part B of the food and drink table or that, apart from this subparagraph, would be chargeable to tax at the rate specified in section 46(1)(b).<\/p>\n<p>(4)Subparagraph (3) does not apply to bread as defined in column (2) of Part F of the food and drink table.<\/p>\n<p>(5)Food of a kind used for human consumption (other than that chargeable to tax at the rate specified in section 46(1)(b)), being flour or egg based bakery products (including cakes, crackers, wafers and biscuits), but excluding &#8211;<\/p>\n<p>(a)wafers and biscuits wholly or partly covered or decorated with chocolate or some other product similar in taste and appearance,<\/p>\n<p>(b)food and drink which fall within Part C of the food and drink table, and<\/p>\n<p>(c)chocolates, sweets and similar confectionery.<\/p>\n<p>Food supplements<\/p>\n<p>3A.The supply of food supplements of a kind used for human oral consumption.<\/p>\n<p>Live animals, animal feeding stuffs.<\/p>\n<p>4.<\/p>\n<p>(1)Greyhound feeding stuff that is packaged, advertised or held out for sale solely as greyhound feeding stuff, and that is supplied in units of not less than 10 kilograms.<\/p>\n<p>(2)Live poultry and live ostriches.<\/p>\n<p>Pharmaceutical products.<\/p>\n<p>5.Non-oral contraceptive products.<\/p>\n<p>5A.[deleted]<\/p>\n<p>Certain safety equipment.<\/p>\n<p>6.Children&#8217;s car safety seats.<\/p>\n<p>Books, newspapers and other printed matter.<\/p>\n<p>7.Printed matter consisting of &#8211;<\/p>\n<p>(a)periodicals,<\/p>\n<p>(b)brochures, leaflets and programmes,<\/p>\n<p>(c)catalogues, including directories, and similar printed matter,<\/p>\n<p>(d)maps, hydrographic and similar charts, or<\/p>\n<p>(e)printed music other than in book or booklet form,<\/p>\n<p>but excluding &#8211;<\/p>\n<p>(i)other printed matter wholly or substantially devoted to advertising,<\/p>\n<p>(ii)the items specified in subparagraphs (b) to (e) of paragraph 9 of Schedule 2, and<\/p>\n<p>(iii)any other printed matter.<\/p>\n<p>Certain electronically supplied matter<\/p>\n<p>7A.The electronic supply of &#8211;<\/p>\n<p>(a)periodicals,<\/p>\n<p>(b)brochures, leaflets and programmes,<\/p>\n<p>(c)catalogues, including directories, and similar printed matter,<\/p>\n<p>(d)maps, hydrographic and similar charts,<\/p>\n<p>(e)children\u2019s picture, drawing or colouring books, or<\/p>\n<p>(f)music printed or in manuscript form,<\/p>\n<p>but excluding the supply of any such material which is wholly or predominantly devoted to advertising or consists wholly or predominantly of audible music or video content.<\/p>\n<p>Shows, exhibitions, cultural facilities, etc.<\/p>\n<p>8.<\/p>\n<p>(1)Promotion of, and admission to, showings of cinematographic films.<\/p>\n<p>(2)Promotion of, and admission to, live theatrical or musical performances, but excluding &#8211;<\/p>\n<p>(a)dances, and<\/p>\n<p>(b)performances of the kind specified in paragraph 5(2) of Schedule 1.<\/p>\n<p>(3)Admission to fairgrounds or amusement parks, but excluding any part of the fee for such admission which relates to goods or services other than such admission.<\/p>\n<p>(4)Admission to &#8211;<\/p>\n<p>(a)exhibitions, of the kind normally held in museums and art galleries, of objects of historical, cultural, artistic or scientific interest (not being services of the kind specified in paragraph 3(5) of Schedule 1), or<\/p>\n<p>(b)built or natural heritage facilities which are open to the public other than on an occasional basis (not being services of the kind specified in paragraph 3(5) of Schedule 1),<\/p>\n<p>but excluding any part of the fee for such admission which relates to goods or services other than such admission.<\/p>\n<p>(5)Admission to an open farm, but excluding any part of the fee for such admission which relates to goods or services other than such admission.<\/p>\n<p>Private dwellings.<\/p>\n<p>9.<\/p>\n<p>(1)Services consisting of the development of immovable goods, being private dwellings, and work on such immovable goods including the installation of fixtures, other than the supply and installation of solar panels as specified in paragraph 14 of Schedule 2, where the value of movable goods (if any) provided in pursuance of an agreement in relation to such services does not exceed two-thirds of the total amount on which tax is chargeable in respect of the agreement.<\/p>\n<p>(2)Services consisting of the routine cleaning of private dwellings.<\/p>\n<p>Agricultural goods and services.<\/p>\n<p>10.<\/p>\n<p>(1)Agricultural services consisting of any of the following:<\/p>\n<p>(a)field work, including reaping, mowing, threshing, baling, harvesting, sowing and planting;<\/p>\n<p>(b)stock-minding, stock-rearing, farm relief services and farm advisory services (other than farm accountancy or farm management services);<\/p>\n<p>(c)disinfecting and ensilage of agricultural products;<\/p>\n<p>(d)destroying weeds and pests, and dusting and spraying crops and land;<\/p>\n<p>(e)lopping, tree felling and similar forestry services.<\/p>\n<p>(2)Animal insemination services other than the services specified in subparagraphs (4) and (5) of paragraph 13B.<\/p>\n<p>(3)The supply of livestock semen.<\/p>\n<p>Hotel, holiday accommodation.<\/p>\n<p>11.Subject to regulations (if any) &#8211;<\/p>\n<p>(a)letting immovable goods (other than in the course of the provision of facilities of a kind specified in paragraph 12), where those goods consist of a room in a hotel or guesthouse, or<\/p>\n<p>(b)the provision of holiday or guest accommodation in &#8211;<\/p>\n<p>(i)a hotel,<\/p>\n<p>(ii)a guesthouse,<\/p>\n<p>(iii)all or part of a house,<\/p>\n<p>(iv)all or part of an apartment, or<\/p>\n<p>(v)another establishment,<\/p>\n<p>including the letting of a place in a caravan park or camping site.<\/p>\n<p>Sporting facilities.<\/p>\n<p>12.<\/p>\n<p>(1)The provision of facilities for taking part in sporting activities including golf or physical education activities, and closely related activities, by an entity other than a non-profit making organisation, the State or a public body.<\/p>\n<p>(1A)The provision of facilities for taking part in sporting activities including golf or physical education activities, and closely related activities, by the State or a public body, where the total consideration received by such entity for providing those facilities exceeds, or is likely to exceed, the services threshold during any continuous period of 12 months.<\/p>\n<p>(2)[deleted]<\/p>\n<p>(3)[deleted]<\/p>\n<p>Other services.<\/p>\n<p>13.<\/p>\n<p>(1)Services consisting of the acceptance for disposal of waste material.<\/p>\n<p>(2)Carrying out minor repairs or modifications to bicycles, shoes or leather goods, clothing or household linen.<\/p>\n<p>(3)Hairdressing services.<\/p>\n<p>Schedule 3, Part 2A<\/p>\n<h4>Certain Supplies with Reduced Rate: Particular Provisions in Accordance with Article 102 of the VAT Directive (para. 13A)<\/h4>\n<p>Article 102 of the VAT Directive<\/p>\n<p>District heating.<\/p>\n<p>13A.The supply of district heating.<\/p>\n<p>Schedule 3, Part 2B Certain Supplies with Reduced Rate: Special Provisions in Accordance With Article 113 of the Vat Directive (para. 13B)<br \/>\nSection 46.<\/p>\n<p>Horses and greyhounds<\/p>\n<p>13B.<\/p>\n<p>(1)The supply of live horses other than horses normally intended for use in &#8211;<\/p>\n<p>(a)the preparation of foodstuffs, or<\/p>\n<p>(b)agricultural production.<\/p>\n<p>(2)The hire of horses.<\/p>\n<p>(3)The supply of live greyhounds.<\/p>\n<p>(4)The supply of insemination services for greyhounds.<\/p>\n<p>(5)The supply of insemination services for horses other than horses normally intended for use in &#8211;<\/p>\n<p>(a)the preparation of foodstuffs, or<\/p>\n<p>(b)agricultural production.<\/p>\n<p>(6)The supply of horse semen from horses other than horses normally intended for use in &#8211;<\/p>\n<p>(a)the preparation of foodstuffs, or<\/p>\n<p>(b)agricultural production.<\/p>\n<p>Schedule 3, Part 3 Certain Supplies with Reduced Rate at 1 January 1991: Special Provisions in Accordance with Article 115 of the VAT Directive (para. 14)<br \/>\nSection 46.<\/p>\n<p>Housing.<\/p>\n<p>14.The supply of immovable goods used or to be used for residential purposes.<\/p>\n<p>&nbsp;<\/p>\n<p>Schedule 3, Part 4 Certain Supplies with Reduced Rate at 1 January 1991: Special Provisions in Accordance with Article 118 of the VAT Directive (paras. 15-21)<br \/>\nSection 46.<\/p>\n<p>Non-residential immovable goods.<\/p>\n<p>15.<\/p>\n<p>(1)The supply of immovable goods, other than immovable goods used or to be used for residential purposes.<\/p>\n<p>(2)Services consisting of the development of immovable goods (not being goods referred to in paragraph 9(1)) and work on those goods (including the installation of fixtures), where the value of any movable goods supplied under an agreement relating to the services does not exceed two-thirds of the total amount on which tax is chargeable in respect of the agreement.<\/p>\n<p>(3)Services consisting of the routine cleaning of immovable goods (not being immovable goods referred to in paragraph 9(2)).<\/p>\n<p>Concrete works.<\/p>\n<p>16.<\/p>\n<p>(1)The supply of concrete that is ready to pour, but excluding the margin scheme supply of the concrete.<\/p>\n<p>(2)The supply of blocks of concrete of a kind that comply with the specification contained in the Irish Standard I.S. EN 771-3: 2011 Specification for masonry units \u2013 Part 3: Aggregate concrete masonry units (dense and lightweight aggregates), but excluding the margin scheme supply of those blocks.<\/p>\n<p>Energy products and supplies.<\/p>\n<p>17.<\/p>\n<p>(1)The supply of coal, peat and other solid substances offered for sale solely as fuel.<\/p>\n<p>(2)The supply of electricity, but not the distribution of electricity if the distribution is wholly or mainly in connection with the transmission of communication signals.<\/p>\n<p>(3)The supply of gas of a kind used for domestic or industrial heating or lighting, whether in gaseous or liquid form, but not including &#8211;<\/p>\n<p>(a)\u2018vehicle gas\u2019 within the meaning of section 94(1) of the Finance Act 1999,<\/p>\n<p>(aa)\u2018liquefied petroleum gas\u2019 within the meaning of section 94(1) of the Finance Act 1999 when used or intended for use as a \u2018propellant\u2019 within the meaning of that section,<\/p>\n<p>(b)gas of a kind normally used for welding or cutting metal, or<\/p>\n<p>(c)gas sold as lighter fuel.<\/p>\n<p>(4)The supply of hydrocarbon oil of a kind used for domestic or industrial heating, excluding gas oil (within the meaning of section 94(1) of the Finance Act 1999), other than gas oil which has been duly marked in accordance with Regulation 29(2)(a) of the Mineral Oil Tax Regulations 2012 (S.I. No. 231 of 2012).<\/p>\n<p>Photographic and related supplies.<\/p>\n<p>18.<\/p>\n<p>(1)The supply to a person of photographic prints (other than goods produced by means of a photocopying process), slides or negatives, that have been produced from goods provided by that person.<\/p>\n<p>(2)The supply of goods being &#8211;<\/p>\n<p>(a)photographic prints (other than goods produced by means of a photocopying process) mounted or unmounted, but unframed,<\/p>\n<p>(b)slides and negatives, and<\/p>\n<p>(c)cinematographic and video film,<\/p>\n<p>that record particular persons, objects or events, supplied under an agreement to photograph those persons, objects or events.<\/p>\n<p>(3)The supply by a photographer of &#8211;<\/p>\n<p>(a)negatives that have been produced from film exposed for the purpose of the photographer&#8217;s business, and<\/p>\n<p>(b)film that has been exposed for the purposes of the photographer&#8217;s business.<\/p>\n<p>(4)The supply of photographic prints produced by means of a vending machine which incorporates a camera and developing and printing equipment.<\/p>\n<p>(5)Services consisting of &#8211;<\/p>\n<p>(a)editing photographic, cinematographic and video film, or<\/p>\n<p>(b)microfilming.<\/p>\n<p>(6)Agency services relating to a supply specified in subparagraph (1).<\/p>\n<p>Hiring for short periods.<\/p>\n<p>19.Hiring &#8211;<\/p>\n<p>(a)a vehicle designed and constructed, or adapted, for the conveyance of persons by road,<\/p>\n<p>(b)a vessel designed and constructed for the conveyance of passengers and not exceeding 15 tonnes gross,<\/p>\n<p>(c)any kind of sports or pleasure boat, or<\/p>\n<p>(d)a caravan, mobile home, tent or trailer tent,<\/p>\n<p>to a person under an agreement (other than an agreement of the kind referred to in section 19(1)(c)) for any term or part of a term that, when added to the term of a previous hiring (whether of the same goods or of other goods of the same kind) to the same person during the 12 months ending on the date of the beginning of the existing hiring, does not exceed 5 weeks.<\/p>\n<p>Certain repair and related services.<\/p>\n<p>20.<\/p>\n<p>(1)Services, other than those specified in paragraph 13(2), consisting of &#8211;<\/p>\n<p>(a)repairing or maintaining movable goods, or<\/p>\n<p>(b)modifying used movable goods (other than contract work or services of a kind specified in subparagraph (2)), but excluding the supply in the course of any such repair, maintenance or modification of &#8211;<\/p>\n<p>(i)accessories, attachments or batteries, or<\/p>\n<p>(ii)tyres, tyre cases, interchangeable tyre treads, inner tubes and tyre flaps, for wheels of all kinds.<\/p>\n<p>(2)The following services are specified for the purposes of subparagraph (1):<\/p>\n<p>(a)services specified in paragraph 3(4) of Schedule 2 (Work on movable goods for export);<\/p>\n<p>(b)services specified in paragraph 4(2) of Schedule 2 (Repair, etc. of sea-going vessels or aircraft);<\/p>\n<p>(c)services specified in paragraph 4(4) of Schedule 2 (Repair, etc. of equipment used in international aircraft).<\/p>\n<p>Miscellaneous services.<\/p>\n<p>21.<\/p>\n<p>(1)Services consisting of the care of the human body, including services supplied in the course of a health studio business or similar business, but excluding the following:<\/p>\n<p>(a)exempted activities referred to in Part 1 of Schedule 1;<\/p>\n<p>(b)hairdressing services referred to in paragraph 13(3);<\/p>\n<p>(c)sunbed services.<\/p>\n<p>(2)Services supplied in the course of their profession by jockeys.<\/p>\n<p>(3)Services of a kind supplied in the course of their profession by veterinary surgeons.<\/p>\n<p>(4)Services supplied in the course of their profession by tour guides.<\/p>\n<p>(5)Instruction in the driving of mechanically propelled road vehicles, but excluding education, training or retraining of the kind specified in paragraph 4(3)(c) of Schedule 1.<\/p>\n<p>Schedule 3, Part 5<\/p>\n<h4>Supplies of Certain Live Plants and Similar Goods (para. 22)<\/h4>\n<p>Section 46.<\/p>\n<p>This Part sets out special provisions in accordance with Article 122 and Annex III (paragraph (11)) of the VAT Directive.<\/p>\n<p>Plants and bulbs, etc.<\/p>\n<p>22.<\/p>\n<p>(1)The supply of nursery or garden centre stock consisting of live plants, live trees, live shrubs, bulbs, roots and the like, not being of a kind specified in paragraph 12(4) of Schedule 2, and cut flowers and ornamental foliage not being artificial or dried flowers or foliage.<\/p>\n<p>(2)The supply of miscanthus rhizomes, seeds, bulbs, roots and similar goods used for the agricultural production of bio-fuel.<\/p>\n<p>&nbsp;<\/p>\n<p>Schedule 3, Part 6 Supplies of Certain Works of Art, Antiques and Literary Manuscripts (paras. 23-25)<br \/>\nSection 46.<\/p>\n<p>This Part deals with special arrangements made in accordance with Article 311 and Annex IX of the VAT Directive.<\/p>\n<p>Works of art.<\/p>\n<p>23.The supply of a work of art that is &#8211;<\/p>\n<p>(a)a painting, drawing or pastel, or any combination of them, that is produced entirely by hand, not being &#8211;<\/p>\n<p>(i)a hand-decorated article,<\/p>\n<p>(ii)a plan or drawing for the purpose of depicting topographical features, or<\/p>\n<p>(iii)a plan or drawing produced for an architectural, engineering, industrial, commercial or similar purpose,<\/p>\n<p>(b)an original lithograph, engraving, or print, or any combination of them, produced directly from lithographic stones, plates or other engraved surfaces, that are produced entirely by hand, or<\/p>\n<p>(c)an original sculpture or statue (not being a mass-produced reproduction or work of craftsmanship of a commercial nature),<\/p>\n<p>but excluding the margin scheme supply of such a work.<\/p>\n<p>Antiques.<\/p>\n<p>24.The supply of an antique that is an article of furniture, silver, glass or porcelain (whether hand-decorated or not) of a kind specified in regulations, that is shown to the satisfaction of the Revenue Commissioners to be more than 100 years old, but excluding &#8211;<\/p>\n<p>(a)a work of art of a kind specified in paragraph 23, and<\/p>\n<p>(b)the margin scheme supply of an antique.<\/p>\n<p>Literary manuscripts.<\/p>\n<p>25.The supply of a literary manuscript certified by the Director of the National Library as being of major national importance and of either cultural or artistic importance.<\/p>\n<p>&nbsp;<\/p>\n<p>Schedule 4<\/p>\n<h4>Agricultural Production Activities and Services<\/h4>\n<p>Schedule 4, Part 1 Annex VII and Article 295(2) of the VAT Directive<br \/>\nSection 4.<\/p>\n<p>List of Agricultural Production Activities<\/p>\n<p>1.Crop Production.<\/p>\n<p>(a)General agriculture, including viticulture.<\/p>\n<p>(b)Growing of fruit (including olives) and of vegetables, flowers and ornamental plants, both in the open and under glass.<\/p>\n<p>(c)Production of mushrooms, spices, seeds and propagating materials; nurseries.<\/p>\n<p>2.Stock Farming together with Cultivation.<\/p>\n<p>(a)General stock farming.<\/p>\n<p>(b)Poultry farming.<\/p>\n<p>(c)Rabbit farming.<\/p>\n<p>(d)Beekeeping.<\/p>\n<p>(e)Silkworm farming.<\/p>\n<p>(f)Snail farming.<\/p>\n<p>3.Forestry.<\/p>\n<p>4.Fisheries.<\/p>\n<p>(a)Fresh-water fishing.<\/p>\n<p>(b)Fish farming.<\/p>\n<p>(c)Breeding of mussels, oysters and other molluscs and crustaceans.<\/p>\n<p>(d)Frog farming.<\/p>\n<p>5.Where a farmer processes &#8211;<\/p>\n<p>(a)products deriving essentially from his or her agricultural production, and<\/p>\n<p>(b)using means normally employed in an agricultural, forestry or fisheries undertaking,<\/p>\n<p>then such processing shall also be regarded as agricultural production.<\/p>\n<p>&nbsp;<\/p>\n<p>Schedule 4, Part 2 Annex VIII of the VAT Directive<br \/>\nSection 4.<\/p>\n<h4>\nList of Agricultural Services<\/h4>\n<p>Supplies of agricultural services which normally play a part in agricultural production shall be considered the supply of agricultural services and include the following in particular:<\/p>\n<p>(a)Field work, reaping and mowing, threshing, baling, collecting, harvesting, sowing and planting.<\/p>\n<p>(b)Packing and preparation for market, for example drying, cleaning, grinding, disinfecting and ensilage of agricultural products.<\/p>\n<p>(c)Storage of agricultural products.<\/p>\n<p>(d)Stock minding, rearing and fattening.<\/p>\n<p>(e)Hiring out, for agricultural purposes, of equipment normally used in agricultural, forestry or fisheries undertakings.<\/p>\n<p>(f)Technical assistance.<\/p>\n<p>(g)Destruction of weeds and pests, dusting and spraying of crops and land.<\/p>\n<p>(h)Operation of irrigation and drainage equipment.<\/p>\n<p>(i)Lopping, tree felling and other forestry services.<\/p>\n<p>&nbsp;<\/p>\n<p>Schedule 5<\/p>\n<h4>Works of Art, Collectors&#8217; Items and Antiques chargeable at the rate specified in section 46 (1) (c) in the circumstances specified in section 48<\/h4>\n<p>Section 48.<\/p>\n<p>Works of art.<\/p>\n<p>1.Every work of art being &#8211;<\/p>\n<p>(a)a picture (other than a painting, drawing or pastel specified in paragraph 23 of Schedule 3), collage or similar decorative plaque, executed entirely by hand by an artist, other than &#8211;<\/p>\n<p>(i)plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes,<\/p>\n<p>(ii)hand-decorated manufactured articles, and<\/p>\n<p>(iii)theatrical scenery, studio back cloths or the like of painted canvas,<\/p>\n<p>(b)a sculpture cast, the production of which is limited to 8 copies and supervised by the artist or by the artist&#8217;s successors in title provided that, in the case of a statuary cast produced before 1 January 1989, the limit of 8 copies may be exceeded where so determined by the Revenue Commissioners,<\/p>\n<p>(c)a tapestry or wall textile made by hand from original designs provided by an artist, provided that there are not more than 8 copies of each,<\/p>\n<p>(d)individual pieces of ceramics executed entirely by an artist and signed by the artist,<\/p>\n<p>(e)enamels on copper, executed entirely by hand, limited to 8 numbered copies bearing the signature of the artist or the studio, excluding articles of jewellery, goldsmiths&#8217; wares and silversmiths&#8217; wares, or<\/p>\n<p>(f)a photograph taken by an artist, printed by the artist or under the artist&#8217;s supervision, signed and numbered and limited to 30 copies, all sizes and mounts included, other than photographs specified in paragraph 18(2)(a) of Schedule 3.<\/p>\n<p>Collectors&#8217; items.<\/p>\n<p>2.Every collectors&#8217; item being one or more &#8211;<\/p>\n<p>(a)postage or revenue stamps, postmarks, first-day covers, pre-stamped stationery and the like, franked, or if unfranked not being of legal tender and not being intended for use as legal tender, or<\/p>\n<p>(b)collections and collectors&#8217; pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological, ethnographic or numismatic interest.<\/p>\n<p>Antiques.<\/p>\n<p>3.Every antique being, subject to and in accordance with regulations, one or more goods which are shown to the satisfaction of the Revenue Commissioners to be more than 100 years old, other than goods specified in paragraph 18(2)(a), 23 or 24 of Schedule 3 or paragraph 1 or 2 of this Schedule.<\/p>\n<p>Schedule 6<\/p>\n<h4>Activities Listed in Annex 1 of the VAT Directive<\/h4>\n<p>Section 14.<\/p>\n<p>1.Telecommunication services.<\/p>\n<p>2.Supply of water, gas, electricity and thermal energy.<\/p>\n<p>3.Transport of goods.<\/p>\n<p>4.Port and airport services.<\/p>\n<p>5.Passenger transport.<\/p>\n<p>6.Supply of new goods manufactured for sale.<\/p>\n<p>7.Transactions in respect of agricultural products, carried out by agricultural intervention agencies pursuant to regulations on the common organisation of the market in those products.<\/p>\n<p>8.Organisation of trade fairs and exhibitions.<\/p>\n<p>9.Warehousing.<\/p>\n<p>10.Activities of commercial publicity bodies.<\/p>\n<p>11.Activities of travel agents.<\/p>\n<p>12.Running of staff shops, cooperatives and industrial canteens and similar institutions.<\/p>\n<p>13.Activities carried out by radio and television bodies in so far as these are not exempt pursuant to Article 132(1) (q) of the VAT Directive.<\/p>\n<p>&nbsp;<\/p>\n<!--themify_builder_content-->\n<div id=\"themify_builder_content-10788\" data-postid=\"10788\" class=\"themify_builder_content themify_builder_content-10788 themify_builder tf_clear\">\n    <\/div>\n<!--\/themify_builder_content-->\n","protected":false},"excerpt":{"rendered":"<p>EU Rate Limits EU law sets the parameters within which states may charge VAT.\u00a0 The lowest standard rate permissible is 15%.\u00a0 The Republic of Ireland rate is at the higher end, \u00a0at 23%.,\u00a0 The standard UK rate was 17.5% for a number of years. It was increased to 20%. The standard rate in Ireland is [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_exactmetrics_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"footnotes":""},"categories":[35],"tags":[],"_links":{"self":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts\/10788"}],"collection":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/comments?post=10788"}],"version-history":[{"count":11,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts\/10788\/revisions"}],"predecessor-version":[{"id":34495,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts\/10788\/revisions\/34495"}],"wp:attachment":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/media?parent=10788"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/categories?post=10788"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/tags?post=10788"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}