S.I. No. 334/1996:

VALUE-ADDED TAX (REFUND OF TAX) (NO. 29) ORDER, 1996

VALUE-ADDED TAX (REFUND OF TAX) (NO. 29) ORDER, 1996

I, Ruairí Quinn, Minister for Finance, in exercise of the powers conferred on me by section 20(3) (as amended by section 184(1)(c) of the Finance Act, 1992 (No. 9 of 1992)) of the Value-Added Tax Act, 1972 (No. 22 of 1972), hereby order as follows:

1. This Order may be cited as the Value-Added Tax (Refund of Tax) (No. 29) Order, 1996.

2. This Order shall come into operation on the 1st day of December, 1996.

3. (1) In this Order -

(a) "the Act of 1967" means the Diplomatic Relations and Immunities Act, 1967 (No. 8 of 1967);

(b) "the Act" means the Value-Added Tax Act, 1972 (No. 22 of 1972);

(c) "the Act of 1992" means the Finance Act, 1992 (No. 9 of 1992);

(d) "excisable products" has the meaning assigned to it by section 104 of the Act of 1992;

(e) "qualifying person" means--

(i) the head of a diplomatic mission of a sending State, as defined in Article 1(a) of the First Schedule to the Act of 1967,

(ii) a member of the diplomatic staff of a diplomatic mission, as defined in Article 1(d) of the First Schedule to the Act of 1967,

(iii) a member of the administrative and technical staff of a diplomatic mission, as defined in Article 1(f) of the First Schedule to the Act of 1967,

(iv) the head of a consular post, as defined in Article 1(1)(c) of the Second Schedule to the Act of 1967,

(v) a consular officer, as defined in Article 1(1)(d) of the Second Schedule to the Act of 1967, or

(vi) a consular employee as defined in Article 1(1)(e) of the Second Schedule to the Act of 1967,

who is not a national of, or permanently resident in, the State and who is accepted by the Minister for Foreign Affairs as being entitled to privileges and immunities under the Act of 1967.

(2) In this Order a reference to a paragraph is to a paragraph of this Order and a reference to a subparagraph is to a subparagraph of the provision in which the reference occurs, unless it is indicated that reference to some other provision is intended.

4. The provisions of this Order shall apply only where the Minister for Foreign Affairs is satisfied that -

(a) the sending State of the qualifying person extends a satisfactory level of reciprocal relief to corresponding personnel representing Ireland in that State,

(b) the supply of goods and services for which relief is claimed under this Order is reasonable and appropriate to the circumstance of each case, and

(c) the person claiming relief under this Order has respected the laws and regulations of the State.

5. A qualifying person who is a person specified in paragraph 3(1)(e)(i) or 3(1)(e)(iv) shall, subject to the conditions specified in paragraph 8, be repaid the tax borne or paid by such person on--

(a) the purchase or lease of the premises of a diplomatic mission as defined in Article 1(i) of the First Schedule to the Act of 1967 or a consular premises as defined in Article 1(1)(j) of the Second Schedule to the Act of 1967, including construction work, alteration, decoration and work of maintenance and repair carried out thereto,

(b) the purchase or lease of a principal residential premises, including construction work, alteration, decoration and work of maintenance and repair carried out thereto,

(c) the supply of, and repair to, household goods being non-perishable goods relating to the running of the premises referred to in subparagraphs (a) and (b) and used at or in such premises,

(d) the supply of, and repair to, business goods being goods other than those specified elsewhere in this paragraph which are necessary for the purposes of carrying out the official duties of such qualifying person,

(e) the supply of a motor vehicle which qualifies for a refund or remission of Vehicle Registration Tax under section 134(1)(g) of the Act of 1992 and the supply of a bicycle:

Provided that in the case of a motor vehicle if the qualifying person intends to dispose of such motor vehicle by sale or otherwise within two years of the date of purchase, that person shall notify the Minister for Foreign Affairs of such intention, and, where so instructed by that Minister, shall refund to the Revenue Commissioners an amount determined by them deemed to be the amount of tax included in the open market selling price of the vehicle at the time of such determination,

(f) the hire of a motor vehicle which is necessary for the purposes of carrying out the official duties of such qualifying person,

(g) the hire, transport and storage of the goods specified in subparagraphs (c) and (d),

(h) the supply of excisable products which qualify for a refund or remission of excise duty under section 113 of the Act of 1992,

(i) the supply of electricity and of gas to the premises referred to in subparagraphs (a) and (b), and of goods and services directly related to those supplies, and

(j) the supply of telecommunication services provided to the premises referred to in subparagraphs (a) and (b) and of goods and services directly related to those supplies.

6. A qualifying person who is a person specified in paragraph 3(1)(e)(ii) or 3(1)(e)(v) shall, subject to the conditions specified in paragraph 8, be repaid the tax borne or paid by such person on -

(a) the purchase or lease of a principal residential premises, including construction work, alteration, decoration and work of maintenance and repair carried out thereto,

(b) the supply of, and repair to, household goods being non-perishable goods relating to the running of the premises referred to in subparagraph (a) and used at or in such premises,

(c) the supply of, and repair to, business goods being goods which are necessary for the purposes of carrying out the official duties of such qualifying person, other than goods specified elsewhere in this paragraph or the supply of electricity, gas and telecommunication services and goods and services directly related thereto,

( d ) the supply of a motor vehicle which qualifies for a refund or remission of Vehicle Registration Tax under section 134(1)(g) of the Act of 1992 and the supply of a bicycle:

Provided that in the case of a motor vehicle if the qualifying person intends to dispose of such motor vehicle by sale or otherwise within two years of the date of purchase, that person shall notify the Minister for Foreign Affairs of such intention, and, where so instructed by that Minister, shall refund to the Revenue Commissioners an amount determined by them deemed to be the amount of tax included in the open market selling price of the vehicle at the time of such determination,

(e) the hire of a motor vehicle which is necessary for the purposes of carrying out the official duties of such qualifying person,

(f) the hire, transport and storage of the goods specified in subparagraphs (b) and (c), and

(g) the supply of excisable products which qualify for a refund or remission of excise duty under section 113 of the Act of 1992.

7. A qualifying person who is a person specified in paragraph 3(1)(e)(iii) or 3(1)(e)(vi) shall, subject to the conditions specified in paragraph 8, be repaid the tax borne or paid by such person on -

(a) the purchase or lease of a principal residential premises, including construction work, alteration, decoration and work of maintenance and repair carried out thereto,

(b) the supply of, and repair to, household goods being non-perishable goods relating to the running of the premises referred to in subparagraph (a) and used at or in such premises,

(c) the supply of, and repair to, business goods being goods which are necessary for the purposes of carrying out the official duties of such qualifying person, other than goods specified elsewhere in this paragraph or the supply of electricity, gas and telecommunication services and goods and services directly related thereto,

(d) the supply of a motor vehicle which qualifies for a refund or remission of Vehicle Registration Tax under section 134(1)(g) of the Act of 1992 and the supply of a bicycle:

Provided that in the case of a motor vehicle if the qualifying person intends to dispose of such motor vehicle by sale or otherwise within two years of the date of purchase, that person shall notify the Minister for Foreign Affairs of such intention, and, where so instructed by that Minister, shall refund to the Revenue Commissioners an amount determined by them deemed to be the amount of tax included in the open market selling price of the vehicle at the time of such determination,

(e) the hire of a motor vehicle which is necessary for the purposes of carrying out the official duties of such qualifying person, and

(f) the hire, transport and storage of the goods specified in subparagraphs (b) and (c).

8. The conditions to be fulfilled by a qualifying person in order to obtain a repayment of tax under this Order are as follows:

(a) the person shall complete such claim form as may be provided for the purpose by the Revenue Commissioners and shall certify the particulars shown on such claim form to be correct,

(b) the person shall establish the amount of tax borne or paid by such person by the production of invoices or other documents, provided in accordance with section 17(12)(a)(i) of the Act.

9. Where the total of the tax chargeable and the amount on which tax is chargeable in relation to a supply of any individual good or service referred to in this Order is £250 or more, the amount of tax chargeable may be remitted in accordance with paragraph 10.

10. A qualifying person shall apply for remission of tax in accordance with paragraph 9 by completing such application form as may be provided for the purpose by the Revenue Commissioners and shall certify the particulars shown on such application form to be correct.

11. Where a qualifying person satisfies the requirements for remission of tax under this Order in respect of a supply of goods or services the Revenue Commissioners shall authorise that supply without payment of the tax chargeable and notify the applicant accordingly and such notification shall be valid for three months from the date of its issue,

12. The notification referred to in paragraph 11 shall be:

(a) tendered by the qualifying person to the supplier of the goods or services, and

(b) retained by the supplier as:

(i) the authority under which such supplier may supply the goods or services to the qualifying person free of tax and

(ii) a record to be kept in accordance with section 16 of the Act.

13. A repayment of tax under this Order shall be made only in respect of claims involving a total amount of tax of more than £100:

Provided that the Revenue Commissioners may, at their discretion, waive application of this paragraph in the particular circumstances of a case.

14. Nothing in this Order shall apply so as to affect a right to relief of tax prescribed in any other enactment.

GIVEN under my Official Seal, this 12 day of November, 1996.

RUAIRÍ QUINN

Minister for Finance.

Explanatory Note

This Order provides relief from VAT for certain goods and services purchased by accredited diplomatic personnel serving in Ireland.