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22 1972



Exempted Activities

Section 1.

(i) Supply of stocks, shares and other securities;

(ii) supply of unused Irish postal, fiscal or social insurance stamps; or other stamps, coupons or tokens when supplied as things in action for a money consideration which is charged separately from the consideration for any goods or other services supplied in conjunction with the supply of such things in action and which is reasonable having regard to the exchange value of such things in action;

(iii) delivery of water by local authorities;

(iv) letting of immovable goods with the exception of—

(a) letting of machinery or business installations when let separately from any other immovable goods of which such machinery or installations form part;

(b) letting in the course of carrying on a hotel business; and

(c) provision of parking accommodation for vehicles by the operators of car parks;

(v) provision of board and lodging otherwise than in the course of carrying on a hotel business;

(vi) services provided by the State or by a local authority other than the construction, repair, maintenance and improvement of roads, harbours and sewerage works;

(vii) services given in return for wages and salaries in respect of which income tax is chargeable under Schedule E of the Income Tax Act, 1967 ;

(viii) professional services of a medical, dental, optical or educational nature other than services rendered in the course of carrying on a business which consists in whole or in part of selling goods;

(ix) services rendered by hospitals, nursing homes, schools and similar establishments;

(x) services rendered in the course of their profession by solicitors, accountants, actuaries and veterinary surgeons;

(xi) services rendered in the course of their profession by barristers;

(xii) agency services in regard to—

(a) the arrangement of passenger transport or accommodation for persons,

(b) the delivery of goods sold by a house agent, or by an auctioneer in such circumstances that the goods are not regarded as delivered by the auctioneer,

(c) the collection of debts, rents or insurance premiums, and

(d) the rendering of other exempt services;

(xiii) banking and insurance services;

(xiv) lending money or affording credit otherwise than by means of hire-purchase or credit-sale transactions;

(xv) the national broadcasting and television services, excluding advertising;

(xvi) transport in the State of passengers and their accompanying baggage and the hiring (in this paragraph referred to as the current hiring) to a person of a motor vehicle, designed and constructed for the conveyance of persons by road, under a contract, other than a contract of a 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 or another motor vehicle) 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;

(xvii) betting;

(xviii) the issue of tickets or coupons for the purpose of a lottery;

(xix) admissions to zoological gardens;

(xx) the promotion of and admissions to sporting events, agricultural, commercial or industrial fairs, shows or exhibitions;

(xxi) the collection, storage and supply of human blood;

(xxii) funeral undertaking;

(xxiii) valuation services rendered by an auctioneer, house agent or chartered surveyor.