First Previous (Chapter III Miscellaneous) Next (PART IV Stamp Duties)

13 1993

FINANCE ACT, 1993

PART III

Value-Added Tax

Interpretation ( Part III ).

81. —In this Part—

the Principal Act” means the Value-Added Tax Act, 1972 ;

the Act of 1973” means the Finance Act, 1973 ;

the Act of 1976” means the Finance Act, 1976 ;

the Act of 1978” means the Value-Added Tax (Amendment) Act, 1978 ;

the Act of 1981” means the Finance Act, 1981 ;

the Act of 1982” means the Finance Act, 1982 ;

the Act of 1991” means the Finance Act, 1991 ;

the Act of 1992” means the Finance Act, 1992 .

Amendment of section 3 (supply of goods) of Principal Act.

82. —Section 3 of the Principal Act is hereby amended in paragraph (g) (inserted by the Act of 1992) of subsection (1) by the insertion after “for the purposes of his business,” of “or a transfer of a new means of transport by a person in the State to the territory of another Member State,”.

Amendment of section 3A (intra-Community acquisition of goods) of Principal Act.

83. —Section 3A (inserted by the Act of 1992) of the Principal Act is hereby amended in subsection (1)—

(a) by the insertion in paragraph (a) after “a person registered for value-added tax in a Member State” of “, or by a person who carries on an exempted activity in a Member State,”, and

(b) by the substitution of the following paragraph for paragraph (b):

“(b) new means of transport supplied by a person in a Member State to a person in another Member State and which has been dispatched or transported from the territory of a Member State to the territory of another Member State as a result of being so supplied.”.

Alcohol products.

84. —The Principal Act is hereby amended by the insertion of the following section after section 3A (inserted by the Act of 1992):

“3B. (1) Where alcohol products are supplied while being held under a duty-suspension arrangement then any such supply effected while the products are held under that arrangement, other than the last such supply in the State, shall be deemed not to be a supply for the purposes of this Act other than for the purposes of section 12 and any previous—

(a) intra-Community acquisition, or

(b) importation,

of such products shall be disregarded for the purposes of this Act.

(2) Where tax is chargeable on a supply referred to in subsection (1) then, notwithstanding section 19 (1), the tax on that supply shall be due at the same time as the duty of excise on the products is due:

Provided that this subsection shall not apply to a supply of the kind referred to in subparagraph (a) (I), (b) or (cc) of paragraph (i) or in paragraph (ia) of the Second Schedule.

(3) Where, other than in the circumstances set out in section 8 (2B) (b), a taxable person makes an intra-Community acquisition of alcohol products and by virtue of such acquisition, and in accordance with Chapter II of Part II of the Finance Act, 1992 , and any other enactment which is to be construed together with that Chapter, the duty of excise on those products is payable in the State, then, notwithstanding section 19 (1A), the tax on the said intra-Community acquisition shall be due at the same time as the duty of excise on the products is due.

(4) Where tax is chargeable on the importation of alcohol products, which are then placed under a duty-suspension arrangement then, notwithstanding section 15 (6), the tax on that importation shall be due at the same time as the duty of excise on the products is due.

(5) Notwithstanding subsections (1) and (1A) of section 10 and section 15 (3), where the provisions of subsection (2), (3) or (4) apply, the amount on which tax is chargeable shall include the amount of the duty of excise chargeable on the products on their release for consumption in the State.

(6) Notwithstanding any other provision to the contrary contained in this Act, where the provisions of subsection (2), (3) or (4) apply then—

(a) the tax shall be payable at the same time as the duty of excise is payable on the products,

(b) the provisions of the statutes which relate to the duties of excise and the management thereof and of any instrument relating to duties of excise made under statute, shall, with any necessary modifications and exceptions as may be specified in regulations, apply to such tax as if it were a duty of excise, and

(c) the person by whom the tax is payable shall complete such form as is provided for the purposes of this subsection by the Revenue Commissioners.

(7) In this section—

alcohol products’ means the excisable products referred to at subsections (a), (b), (c), (d) and (e) of section 104 of the Finance Act, 1992 ;

duty-suspension arrangement’ has the meaning assigned to it by section 103 of the Finance Act, 1992 .”.

Amendment of section 8 (taxable persons) of Principal Act.

85. —Section 8 of the Principal Act is hereby amended—

(a) by the substitution of the following subsection for subsection (1A) (inserted by the Act of 1992):

“(1A) (a) Where a person engages in the intra-Community acquisition of goods in the State in the course or furtherance of business he shall be a taxable person and shall be accountable for and liable to pay the tax chargeable.

(b) Subject to subsection (2), and notwithstanding paragraph (a), a person for whose intra-Community acquisitions of goods (being goods other than new means of transport or goods subject to a duty of excise) the total consideration for which has not exceeded and is not likely to exceed £32,000 in any continuous period of 12 months shall not, unless he otherwise elects and then only during the period for which such election has effect, be a taxable person:

Provided that where the provisions of subsection (1) apply to that person, this paragraph shall not apply unless the provisions of subsection (3) also apply to him.

(c) A person who is a taxable person by virtue of this subsection and who is a person referred to in paragraph (a) or (b) of subsection (3) shall be deemed to be a taxable person only in respect of—

(i) intra-Community acquisitions of goods which are made by him, and

(ii) any services of the kind referred to in subsection (2) which are received by him:

Provided that a person may elect that this paragraph shall not apply to him.

(d) A person who is a taxable person by virtue of this subsection and who is a person referred to in subsection (3A) shall be deemed to be a taxable person only in respect of—

(i) intra-Community acquisitions of goods which are made by him,

(ii) racehorse training services which are supplied by him, and

(iii) any services of the kind referred to in subsection (2) which are received by him:

Provided that a person may elect that this paragraph shall not apply to him.

(e) For the purposes of this subsection, where an intra-Community acquisition is effected in the State by—

(i) a Department of State or local authority,

(ii) a body established by statute, or

(iii) a person for the purpose of any activity specified in paragraph (vi), (vii), (xxii) or (xxiii) of the First Schedule,

the acquisition shall be deemed to have been effected in the course or furtherance of business.”,

(b) in subsection (2) (inserted by the Act of 1978)—

(i) by the transposition of that subsection into paragraph (a) thereof, and

(ii) by the addition of the following paragraphs:

“(b) A person who is a taxable person by virtue of this subsection and who is a person referred to in paragraph (a) or (b) of subsection (3) shall be deemed to be a taxable person only in respect of—

(i) any intra-Community acquisitions of goods which are made by him, and

(ii) services of the kind referred to in this subsection which are received by him:

Provided that a person may elect that this paragraph shall not apply to him.

(c) A person who is a taxable person by virtue of this subsection and who is a person referred to in subsection (3A) shall be deemed to be a taxable person only in respect of—

(i) any intra-Community acquisitions of goods which are made by him,

(ii) racehorse training services which are supplied by him, and

(iii) services of the kind referred to in this subsection which are received by him:

Provided that a person may elect that this paragraph shall not apply to him.”,

(c) in subsection (3) (inserted by the Act of 1992)—

(i) by the substitution of “Subject to subsections (1A) and (2), and notwithstanding the provisions of subsection (1)” for “Notwithstanding the provisions of subsections (1) and (1A)”,

(ii) in subparagraph (ii) of paragraph (c) by the substitution of “paragraphs (a), (c) and (d)” for “paragraphs (a), (c), (d) and (e)”,

(iii) by the deletion of paragraph (d), and

(iv) in the proviso to the subsection, by the substitution of the following paragraph for paragraph (ii):

“(ii) the provisions of this subsection shall not apply to a supply of the kind referred to in subsection (2).”,

(d) in subsection (3A) (inserted by the Act of 1982) by the insertion after “the supply of those services” of “and any intra-Community acquisitions of goods made by him and any services of the kind referred to in subsection (2) received by him”, and

(e) in subsection (5):

(i) by the insertion after “for which the election had effect is equal to” of “the sum of”,

and

(ii) by the insertion after “such goods or services” of “and the tax deductible under section 12 in respect of intra-Community acquisitions made by him during such period”.

Amendment of section 10 (amount on which tax is chargeable) of Principal Act.

86. —Section 10 (inserted by the Act of 1978) of the Principal Act is hereby amended in subsection (4A) (inserted by the Act of 1982) by the insertion after “excise” of “, other than alcohol products within the meaning of section 3B,”.

Amendment of section 11 (rates of tax) of Principal Act.

87. —Section 11 of the Principal Act is hereby amended—

(a) in subsection (1) (inserted by the Act of 1992)—

(i) by the deletion in paragraph (a) of “, (e)”,

(ii) by the insertion in paragraph (d) after “the Sixth Schedule,” of “and”,

(iii) by the deletion of paragraph (e), and

(iv) by the substitution in paragraph (f) of “2.5 per cent.” for “2.7 per cent.”,

(b) in subsection (4A) (inserted by the Act of 1978) by the substitution of “section 11 (1) (d)” for “section 11 (1) (c)”, and

(c) in paragraph (a) of subsection (8) (inserted by the Act of 1973) by the substitution of “Second, Third or Sixth Schedule” for “Second, Third, Sixth or Seventh Schedule” (inserted by the Act of 1992).

Amendment of section 12 (deductions for tax borne or paid) of Principal Act.

88. —Section 12 of the Principal Act is hereby amended in paragraph (a) of subsection (1)—

(a) by the insertion of the following subparagraph after subparagraph (iib) (inserted by the Act of 1992):

“(iic) subject to such conditions (if any) as may be specified in regulations, in respect of goods referred to in section 3B, the tax due in the period in accordance with that section,”,

(b) by the substitution in subparagraph (viii) of “flat-rate addition, which shall be deemed to be tax,” for “tax”, and

(c) by the addition of the following proviso to the said paragraph (a):

“Provided that this paragraph shall not apply to—

(I) a taxable person referred to in subsection (1A) (c) or (2) (b) of section 8, or

(II) a taxable person referred to in subsection (1A) (d) or (2) (c) of section 8 unless the tax relates to racehorse training services supplied by him.”.

Amendment of section 12A (special provisions for tax invoiced by flat-rate farmers) of Principal Act.

89. —Section 12A (inserted by the Act of 1978) of the Principal Act is hereby amended—

(a) in subsection (1) by the substitution of “2.5 per cent.” for “2.7 per cent.” (inserted by the Act of 1992), and

(b) by the substitution of the following subsection for subsection (2):

“(2) In this Act ‘flat-rate farmer’ means—

(a) a farmer who is not a taxable person,

(b) a farmer who is a taxable person referred to in subsection (1A) (c) or (2) (b) of section 8, or

(c) a person who, in accordance with section 8 (3A), is deemed not to be a taxable person in relation to the supplies specified in the definition of ‘farmer’ in section 8 (9).”.

Supplies to, and intra-Community acquisitions and imports by, certain taxable persons.

90. —The Principal Act is hereby amended by the insertion of the following section after section 13:

“13A. (1) For the purposes of this section and paragraph (via) of the Second Schedule—

authorised person’ means a qualifying person who has been authorised in accordance with subsection (3);

qualifying person’ means a taxable person whose turnover from his supplies of goods made in accordance with subparagraph (a) (I) or (b) of paragraph (i) of the Second Schedule amounts to, or is likely to amount to, 75 per cent. of his total annual turnover from his supplies of goods and services:

Provided that the turnover from a supply of goods to a taxable person which are subsequently leased back from that person is excluded from the total annual turnover for the purposes of establishing whether the person is a qualifying person;

qualifying goods’ means all taxable goods excluding motor vehicles within the meaning of section 12 (3) (b) and petrol;

qualifying services’ means all taxable services excluding the provision of food or drink, accommodation, other personal services, entertainment services or the hire of motor vehicles within the meaning of section 12 (3) (b).

(2) A person who wishes to become an authorised person shall—

(a) complete such application form as may be provided by the Revenue Commissioners for that purpose,

(b) certify the particulars shown on such form to be correct, and

(c) submit to the Revenue Commissioners the completed and certified application form, together with such further information in support of the application as may be requested by them.

(3) (a) Where a person has furnished the particulars required under subsection (2), the Revenue Commissioners shall, where they are satisfied that he is a qualifying person, issue to that person in writing an authorisation certifying him to be an authorised person.

(b) An authorisation issued in accordance with paragraph (a) shall be valid for such period as may be determined by the Revenue Commissioners.

(c) Where a person who has been authorised in accordance with paragraph (a) ceases to be a qualifying person, he shall, by notice in writing, advise the Revenue Commissioners accordingly not later than the end of the taxable period during which he ceased to be a qualifying person.

(d) The Revenue Commissioners shall, by notice in writing, cancel an authorisation issued to a person in accordance with paragraph (a) where they are satisfied that he is no longer a qualifying person and such cancellation shall have effect from the date specified in the notice.

(4) An authorised person shall furnish a copy of the authorisation referred to in subsection (3) to each taxable person in the State who supplies taxable goods or taxable services to him.

(5) A taxable person who supplies goods or services in circumstances where the provisions of paragraph (via) of the Second Schedule apply, shall, in addition to the details to be included on each invoice, credit note or other document required to be issued in accordance with section 17, include on such invoice, credit note or other document a reference to the number of the authorisation issued to the authorised person in accordance with subsection (3).

(6) In relation to each consignment of goods to be imported by an authorised person at the rate specified in section 11 (1) (b) by virtue of paragraph (via) of the Second Schedule the following conditions shall be complied with:

(a) a copy of the authorisation referred to at subsection (3) shall be produced with the relevant customs entry; and

(b) the relevant customs entry shall incorporate—

(i) a declaration by the authorised person, or by his representative duly authorised in writing for that purpose, that he is an authorised person in accordance with this section for the purposes of paragraph (via) of the Second Schedule, and

(ii) a claim for importation at the rate specified in section 11 (1) (b).

(7) For the purposes of subsections (1) (a) (ii) and (6) (a) of section 4, the tax charged at the rate specified in section 11 (1) (b) by virtue of paragraph (via) of the Second Schedule shall be deemed to be tax which is deductible under section 12.

(8) Where an authorised person is in receipt of a service in respect of which, had the provisions of paragraph (via) of the Second Schedule not applied, tax would have been chargeable at a rate other than the rate specified in section 11 (1) (b) and all or part of such tax would not have been deductible by him under section 12, then the authorised person shall, in relation to such service, be liable to pay tax as if he himself had supplied the service for consideration in the course or furtherance of his business to a person who is not an authorised person.

(9) For the purposes of this section, and subject to the direction and control of the Revenue Commissioners, any power, function or duty conferred or imposed on them may be exercised or performed on their behalf by an officer of the Revenue Commissioners.”.

Amendment of section 17 (invoices) of Principal Act.

91. —Section 17 of the Principal Act is hereby amended—

(a) in subsection (1) (inserted by the Act of 1992) by the insertion after “section 11 (1)”, of “or who supplies goods to a person in another Member State of the Community in the circumstances referred to in section 3 (6) (d) (ii),” and

(b) by the insertion of the following subsection after subsection (3):

“(3A) Notwithstanding subsections (5) and (9), where a person issues an invoice in accordance with subsection (1) which indicates a rate of tax and subsequent to the issue of that invoice it is established that a lower rate of tax applied, then—

(a) the amount of consideration stated on that invoice shall be deemed to have been reduced to nil,

(b) the provisions of subsection (3) (b) shall have effect, and

(c) following the issue of a credit note in accordance with the provisions of subsection (3) (b), the person shall issue another invoice in accordance with this Act and regulations made thereunder.”.

Amendment of section 19 (tax due and payable) of Principal Act.

92. —Section 19 of the Principal Act is hereby amended—

(a) by the insertion of the following proviso to paragraph (a) of subsection (3):

“Provided that—

(a) where the taxable period is the period ending on the 31st day of December, the amount of tax payable for such period shall be reduced by the amount paid, if any, in accordance with subsection (6) (a) where that amount was due during that taxable period;

(b) the Revenue Commissioners shall refund the amount of the excess where—

(i) the taxable period is the period ending on the 31st day of December, and

(ii) the amount paid in accordance with subsection (6) (a) and which was due during that taxable period exceeds the amount of tax which would be so payable before such reduction.”,

(b) by the substitution of the following subsection for subsection (4) (inserted by the Act of 1992):

“(4) (a) Notwithstanding subsection (3), where—

(i) a person makes an intra-Community acquisition of a new means of transport, other than a vessel or aircraft, in respect of which he is not entitled to a deduction under section 12, then—

(I) the tax shall be payable at the time of payment of vehicle registration tax or, if no vehicle registration tax is payable, at the time of registration of the vehicle,

(II) the person shall complete such form as may be provided by the Revenue Commissioners for the purpose of this subsection, and

(III) the provisions relating to recovery and collection of vehicle registration tax shall apply, with such exceptions and modifications (if any) as may be specified in regulations, to tax referred to in this subparagraph as if it were vehicle registration tax,

and

(ii) a person makes an intra-Community acquisition of a new means of transport which is a vessel or aircraft, in respect of which he is not entitled to a deduction under section 12, then—

(I) the tax shall be payable at a time and in a manner to be determined by regulations, and

(II) the provisions relating to the recovery and collection of a duty of customs shall apply, with such exceptions and modifications (if any) as may be specified in regulations, to tax referred to in this subparagraph as if it were a duty of customs.

(b) In this subsection—

registration of the vehicle’ means the registration of the vehicle in accordance with section 131 of the Finance Act, 1992 ;

vehicle registration tax’ means the tax referred to in section 132 of the Finance Act, 1992 .”,

and

(c) by the substitution of the following subsections for subsection (5):

“(5) Notwithstanding the provisions of subsection (3), where the provisions of section 8 (2B) (b) apply, the tax shall be payable at the time of payment of the duty of excise on the goods and the provisions relating to recovery and collection of that duty of excise shall apply, with such exceptions and modifications (if any) as may be specified in regulations, to tax referred to in this subsection as if it were that duty of excise.

(6) (a) Notwithstanding the provisions of subsection (3), a taxable person shall on the 1st day of December, 1993, and on each 1st day of December thereafter pay to the Collector-General an amount (hereafter referred to in this subsection as the ‘advance payment’) equal to one-twelfth of the total net tax due by the taxable person for the relevant period:

Provided that as respects any such 1st day of December, this paragraph shall not apply so as to require an advance payment from a taxable person if the total net tax due by the taxable person for the relevant period does not exceed £120,000 (hereafter referred to in this subsection as the ‘threshold’).

(b) Where a taxable person is required by the provisions of paragraph (a) to pay an advance payment to the Collector-General by the due date in any year and fails to pay the advance payment by that date, he shall be liable to an additional amount (hereafter referred to in this subsection as the ‘surcharge’) calculated in accordance with paragraph (d):

Provided that no surcharge shall be payable under this paragraph in respect of a failure to pay the advance payment by the due date where, prior to that date, the taxable person by whom the advance payment is payable enters into an arrangement, by agreement with the Collector-General, which guarantees payment of the advance payment by the immediately following 21st day of December and the taxable person pays the advance payment by that 21st day of December.

(c) Notwithstanding the provisions of paragraph (b), where a taxable person has complied with the provisions of paragraph (a) as respects any advance payment due by the due date in any year, he shall nevertheless be liable to the surcharge, calculated in accordance with paragraph (d), as if he had not paid the advance payment, if he has failed to pay to the Collector-General—

(i) any amount of tax payable by him,

(ii) any amount payable by him pursuant to Chapter IV of Part V of the Income Tax Act, 1967 , and the regulations made thereunder, or

(iii) any amount of employment contributions payable by him under the Social Welfare Acts,

where the date for payment of such amount fell on or before the 21st day of December immediately following the due date, unless any such amount referred to in subparagraph (i), (ii) or (iii) is the subject of an agreed payment arrangement with the Collector-General and the terms of that arrangement have been complied with by the taxable person as of the 21st day of December following the due date:

Provided that where the only amount payable referred to in—

(I) subparagraph (i) is consequent to an assessment under section 23, or

(II) subparagraph (ii) or (iii) is consequent to an estimate under section 8 of the Finance Act, 1968 ,

determined after the 21st day of December immediately following the due date, no surcharge shall be payable under this paragraph where the amount payable referred to in subparagraph (i), (ii) or (iii) is less than 10 per cent. of the advance payment due at that due date, or where the Revenue Commissioners consider that, having regard to the circumstances of the case, the adjustment arose from an accidental or genuine misunderstanding or error and should be disregarded for the purposes of the application of the provisions relating to the advance payment and to the application of the surcharge.

(d) The surcharge referred to in paragraphs (b) and (c) shall be calculated at the rate of 0.25 per cent. per day on the amount of the advance payment with effect from and including the due date until the day immediately preceding the day which is—

(i) the day on which the advance payment is paid,

(ii) the day on which the Collector-General receives a return for the taxable period during which the advance payment is due together with the tax, if any, payable for that period, or

(iii) the 20th day of January immediately following the date on which the advance payment is due,

whichever is the earliest:

Provided that the provisions of subparagraph (i) or (ii) shall only apply where the provisions of paragraph (c) do not apply.

(e) The Revenue Commissioners may, where they consider that an advance payment is payable by a taxable person and where they consider it appropriate to do so, estimate the amount of the advance payment and serve notice on him of the amount so estimated, and the Commissioners may, where they consider it appropriate to do so, vary the amount originally estimated.

(f) All the provisions of this Act shall apply to an estimate under paragraph (e) as if it were the advance payment and, where at any time after the service of the notice the taxable person declares the actual advance payment, the declared amount shall supersede the estimated amount for the purposes of the application of the provisions of this Act.

(g) The provisions of this Act in relation to the recovery of tax shall apply to the advance payment and the surcharge as if they were tax.

(h) (i) The Minister may, as respects any due date, by order—

(I) increase the threshold to be applied for the purposes of this subsection to that due date, or

(II) increase, reduce or revoke an increase in the threshold resulting from any previous order under this subparagraph, including an order relating to this clause:

Provided that where the threshold is so reduced, it shall not be reduced below £120,000.

(ii) An order under subparagraph (i) shall be laid before Dáil Éireann as soon as may be after it is made and, if a resolution annulling the order is passed by Dáil Éireann within the next twenty-one sitting days on which Dáil Éireann 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.

(i) Following payment of the advance payment, any subsequent increase of a taxable person's total net tax, whether by way of assessment or otherwise, for the relevant period shall be disregarded for the purposes of the application of the provisions relating to the advance payment and to the application of the surcharge where—

(i) the effect of such increase is to increase the amount of the advance payment by less than 10 percent., or

(ii) the Revenue Commissioners consider that, having regard to the circumstances of the case, the adjustment arose from an accidental or genuine misunderstanding or error and should be disregarded for the purposes of the application of the provisions relating to the advance payment and to the application of the surcharge.

(j) For the purposes of this subsection and subject to the direction and control of the Revenue Commissioners, any power, function or duty conferred or imposed on them may be exercised or performed on their behalf by an officer of the Revenue Commissioners.

(k) In this subsection—

due date’ means the date on which, in accordance with paragraph (a), the advance payment is due;

relevant period’ means, as respects a taxable person in relation to the 1st day of December in any year, the period ending on the 30th day of June in that year and commencing on the 1st day of July in the immediately preceding year:

Provided that where a person became a taxable person in that period, the relevant period shall be deemed to commence on the date on which the person first became a taxable person;

total net tax’ means the total tax payable by the taxable person on supplies, importations and intra-Community acquisitions less the amount which may be deducted by him in accordance with section 12.”.

Amendment of section 20 (refund of tax) of Principal Act.

93. —Section 20 of the Principal Act is hereby amended in subsection (1) (inserted by the Act of 1981) by the insertion of the following proviso to that subsection:

“Provided that where the taxable period is the period ending on the 31st day of December in any year, the amount of tax to be refunded shall be increased by the amount paid, if any, in accordance with paragraph (a) of subsection (6) of section 19 where that amount was due during that taxable period.”.

Amendment of First Schedule to Principal Act.

94. —The First Schedule (inserted by the Act of 1978) to the Principal Act, is hereby amended by the substitution in subparagraph (b) of paragraph (iv) (inserted by the Act of 1991) of “paragraph (ii) of the Third Schedule or paragraph (xiii) of the Sixth Schedule” for “paragraph (vi) of the Third Schedule”.

Amendment of Second Schedule to Principal Act.

95. —The Second Schedule (inserted by the Act of 1976) to the Principal Act is hereby amended—

(a) by the insertion of the following paragraph after paragraph (va) (inserted by the Act of 1992):

“(vb) the supply of goods for the fuelling and provisioning of sea-going vessels and aircraft of the kind specified in paragraph (v);”,

and

(b) by the insertion of the following paragraph after paragraph (vi) (inserted by the Act of 1978):

“(via) subject to and in accordance with section 13A, the supply of qualifying goods and qualifying services to, or the intra-Community acquisition or importation of qualifying goods by, an authorised person in accord ance with that section, excluding supplies of goods within the meaning of paragraph (e) or (f) of subsection (1) of section 3;”.

Goods and services chargeable at the rate specified in section 11 (1) (c) of Principal Act.

96. —The Principal Act is hereby amended by the substitution of the following Schedule for the Third Schedule (inserted by the Act of 1991):

“THIRD SCHEDULE

Goods and Services chargeable at the Rate Specified in Section 11 (1) (c).

(i) Immovable goods being a domestic dwelling for which a contract with a private individual has been entered into before the 25th day of February, 1993, for such supply;

(ii) services specified in paragraph (xiii) of the Sixth Schedule, under an agreement made before the 25th day of February, 1993, and at charges fixed at the time of the agreement for such supply;

(iii) services specified in subparagraph (a) of paragraph (xv) of the Sixth Schedule, under an agreement made before the 25th day of February, 1993, and at charges fixed at the time of the agreement for such supply.”.

Amendment of Sixth Schedule to Principal Act.

97. —(1) The Sixth Schedule (inserted by the Act of 1992) to the Principal Act is hereby amended—

(a) by the substitution in subparagraph (c) of paragraph (i) of “motor vehicle gas within the meaning of section 42 (1) of the Finance Act, 1976 ” for “gas of a kind specified in paragraph (i) of the Seventh Schedule”,

(b) by the substitution in paragraph (xi) of the following subparagraph for subparagraph (d):

“(d) lopping, tree felling and similar forestry services;”,

(c) by the insertion of the following paragraphs after paragraph (xi):

“(xii) newspapers and periodicals, normally published at least fortnightly, the contents of each issue of which consist, wholly or mainly, as regards the quantity of printed matter contained in them, of information on the principal current events and topics of general public interest;

(xiii) (a) letting of immovable goods (other than in the course of the provision of facilities of the kind specified in paragraph (viia))—

(I) by a hotel or guesthouse, or by a similar establishment which provides accommodation for visitors or travellers,

(II) in a house, apartment or other similar establishment which is advertised or held out as being holiday accommodation or accommodation for visitors or travellers, or

(III) in a caravan park, camping site or other similar establishment,

or

(b) the provision of accommodation which is advertised or held out as holiday accommodation;

(xiv) tour guide services;

(xv) the hiring (in this paragraph referred to as ‘the current hiring’) to a person of—

(a) a vehicle designed and constructed, or adapted, for the conveyance of persons by road,

(b) a ship, boat or other vessel designed and constructed for the conveyance of passengers and not exceeding 15 tonnes gross,

(c) a sports or pleasure boat of any description, or

(d) a caravan, mobile home, tent or trailer tent,

under an agreement, other than an agreement of the kind referred to in section 3 (1) (b), for any term or part of a term which, when added to the term of any such hiring (whether of the same goods or of other goods of the same kind) to the same person during the period of 12 months ending on the date of the commencement of the current hiring, does not exceed 5 weeks;

(xvi) every work of art being—

(a) a painting, drawing or pastel, or any combination thereof, executed entirely by hand, excluding hand-decorated manufactured articles and plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes,

(b) an original lithograph, engraving, or print, or any combination thereof, produced directly from lithographic stones, plates or other engraved surfaces, which are executed entirely by hand,

(c) an original sculpture or statuary, excluding mass-produced reproductions and works or craftsmanship of a commercial character, or

(d) subject to and in accordance with regulations, an article of furniture, silver, glass or porcelain, whether hand-decorated or not, specified in the said regulations, where it is shown to the satisfaction of the Revenue Commissioners to be more than 100 years old, other than goods specified in subparagraph (a), (b) or (c);

(xvii) literary manuscripts certified by the Director of the National Library as being of major national importance and of either cultural or artistic importance;

(xviii) services consisting of—

(a) the repair or maintenance of movable goods, or

(b) the alteration of second-hand movable goods, other than such services specified in paragraph (v), (va) or (xvi) of the Second Schedule, but excluding the provision in the course of any such repair, maintenance or alteration service of—

(I) accessories, attachments or batteries, or

(II) tyres, tyre cases, interchangeable tyre treads, inner tubes and tyre flaps, for wheels of all kinds;

(xix) services consisting of the care of the human body, excluding such services specified in the First Schedule, but including services supplied in the course of a health studio business or similar business;

(xx) services supplied in the course of their profession by jockeys;

(xxi) the supply to a person of photographic prints (other than goods produced by means of a photocopying process), slides or negatives, which have been produced from goods provided by that person;

(xxii) goods being—

(a) photographic prints (other than goods produced by means of a photocopying process), mounted or unmounted, but unframed,

(b) slides and negatives, and

(c) cinematographic and video film,

which record particular persons, objects or events, supplied under an agreement to photograph those persons, objects or events;

(xxiii) the supply by a photographer of—

(a) negatives which have been produced from film exposed for the purpose of his business, and

(b) film which has been exposed for the purposes of his business;

(xxiv) photographic prints produced by means of a vending machine which incorporates a camera and developing and printing equipment;

(xxv) services consisting of—

(a) the editing of photographic, cinematographic and video film, and

(b) microfilming;

(xxvi) agency services in regard to a supply specified in paragraph (xxi);

(xxvii) instruction in the driving of mechanically propelled road vehicles, not being education, training or retraining of the kinds specified in paragraph (ii) of the First Schedule;

(xxviii) immovable goods;

(xxix) services consisting of the development of immovable goods and work on immovable goods including the installation of fixtures, 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;

(xxx) services consisting of the routine cleaning of immovable goods;

(xxxi) (a) cakes, crackers and wafers and other flour-based bakery products other than those included in paragraph (xii) of the Second Schedule;

(b) biscuits, other than biscuits wholly or partly covered or decorated with chocolate or some other similar product similar in taste and appearance.”.

(2) The Sixth Schedule to the Principal Act is hereby further amended by the substitution of the following paragraphs for paragraph (xxxi) (inserted by this Act):

“(xxxi) food of a kind used for human consumption, other than that included in paragraph (xii) of the Second Schedule, being flour or egg based bakery products including cakes, crackers, wafers and biscuits, but excluding—

(a) wafers and biscuits wholly or partly covered or decorated with chocolate or some other product similar in taste and appearance,

(b) food of a kind specified in subparagraph (c) or (e) (II) of paragraph (xii) of the Second Schedule, and

(c) chocolates, sweets and similar confectionery;

(xxxii) concrete ready to pour;

(xxxiii) blocks, of concrete, of a kind which comply with the specification contained in the Standard Specification (Concrete Building Blocks, Part 1, Normal Density Blocks) Declaration, 1987 (Irish Standard 20: Part 1: 1987).”.

Repeal of Seventh Schedule to Principal Act.

98. —The Seventh Schedule (inserted by the Act of 1992) to the Principal Act is hereby repealed.

Amendment of section 113 (use of electronic data processing) of Finance Act, 1986.

99. Section 113 of the Finance Act, 1986 , is hereby amended in subsection (1) by the substitution of the following paragraph for paragraph (c) of the definition of “the Acts”:

“(c) the Value-Added Tax Act, 1972 ,”.