S.I. No. 238/1973:

VALUE-ADDED TAX (REFUND OF TAX) (NO. 6) ORDER, 1973.

VALUE-ADDED TAX (REFUND OF TAX) (NO. 6) ORDER, 1973.

I, RICHIE RYAN, Minister for Finance, in exercise of the powers conferred on me by section 20 (3) of the Value-Added Tax Act, 1972 (No. 22 of 1972), hereby order as follows:

1. (1) This Order may be cited as the Value-Added Tax (Refund of Tax) (No. 6) Order, 1973.

(2) This Order shall come into operation on the 3rd day of September, 1973.

2. The Value-Added Tax (Refund of Tax) (No. 3) Order, 1972 ( S.I. No. 327 of 1972 ), is hereby amended by the substitution for paragraph 5 of the following paragraph:

"5. The amount of tax to be repaid to a person referred to in paragraph 3 of this Order shall be so much of the amount of tax specified in paragraph 4 (d) of this Order as the person shows to the satisfaction of the Revenue Commissioners to be in excess of an amount calculated--

( a ) in case the caravan was delivered to or imported by him before the 3rd day of September, 1973, at the rate of 5·26 per cent. of 60 per cent. of the net tax-exclusive amount of consideration specified in paragraph 4 (e) of this Order or of the net tax-exclusive value so specified, and

( b ) in any other case, at the rate of 6·75 per cent. of 45 per cent. of the net tax-exclusive amount of consideration specified in the said paragraph 4 (e) or of the net tax-exclusive value so specified".

3. The Value-Added Tax (Refund of Tax) (No. 4) Order, 1972 ( S.I. No. 328 of 1972 ), is hereby amended--

( a ) by the substitution in paragraph 4 (c) (i) (I) for "of 30·26 per cent." of "specified for the time being in section 11 (1) (c) of the Act" and, accordingly, the said paragraph 4 (c) (i) (I) shall have effect as set out in the Table to this paragraph:

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(I) the amount of tax which was chargeable at the rate specified for the time being in section 11 (1) (c) of the Act in relation to the importation or delivery of the vehicle, or, if tax were chargeable at that rate in relation to more deliveries than one of the vehicle, the amount chargeable at that rate on the later or latest such delivery, and

( b ) by the substitution for clause (ii) of paragraph 5 (a) of the following clause--

"(ii) in any other case, an amount equal to the aggregate of--

(I) the product of the amount specified in paragraph 4 (c) (i) (I) of this Order and the fraction of which the numerator is the rate specified in section 11 (1) (c) of the Act at which tax was charged in calculating the amount so specified, reduced by the rate specified in section 11 (1) (a) of the Act at the time tax at the rate specified in the said section 11 (1) (c) was so charged, and the denominator is the rate specified in the said section 11 (1) (c) at which tax was so charged, and

(II) the amount specified in paragraph 4 (c) (i) (II) of this Order,".

4. The Value-Added Tax (Refund of Tax) (No. 5) Order, 1973 ( S.I. No. 70 of 1973 ), is hereby amended--

( a ) by the substitution in paragraph 4 for "5·26 per cent." of "the rate specified for the time being in section 11 (1) (a) of the Act" and, accordingly, the said paragraph 4 shall have effect as set out in the Table to this paragraph:

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4. A person to whom this Order applies who establishes to the satisfaction of the Revenue Commissioners that he has borne or paid tax at a rate in excess of the rate specified for the time being in section 11 (1) (a) of the Act in relation to the delivery to or importation by him of any instrument or appliance of a kind commonly used to make a diagnosis, to prevent or treat an illness, to carry out a surgical operation or to carry out scientific research and who fulfils to the satisfaction of the Revenue Commissioners the conditions which are specified in paragraph 5 of this Order shall be entitled to be repaid so much of such tax as is specified in paragraph 6 of this Order.

and

( b ) by the substitution of the following paragraph for paragraph 6:

"6. The amount of tax to be repaid to the claimant shall be so much of the amount of tax specified in paragraph 5 (c) of this Order as the person shows to the satisfaction of the Revenue Commissioners to be in excess of--

( a ) in case the goods to which the tax specified in paragraph 5 (c) relates were delivered to him within the State, an amount equal to the percentage specified in section 11 (1) (a) of the Act at the time the goods were so delivered to him of the tax-exclusive consideration for the delivery of goods, and

( b ) in case the goods were imported by him, an amount equal to the percentage specified in the said section 11 (1) (a) at the time the goods were so imported of the value (within the meaning of section 15 (4) (a) of the Act) of the goods."

GIVEN under my Official Seal, this 17th day of August, 1973.

RICHIE RYAN,

Minister for Finance.

EXPLANATORY NOTE.

This Order makes consequential amendments in existing Orders under section 20 (3) of the Value-Added Tax Act, 1972 , arising out of the changes in the rates of value-added tax made by the Finance Act, 1973 .