STATUTORY INSTRUMENTS.

S.I. No. 428 of 1981.

VALUE-ADDED TAX (REFUND OF TAX) (NO. 15) ORDER, 1981.

S.I. No. 428 of 1981.

VALUE-ADDED TAX (REFUND OF TAX) (NO. 15) ORDER, 1981.

I, JOHN BRUTON, 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. This Order may be cited as the Value-Added Tax (Refund of Tax) (No. 15) Order, 1981.

2. In this Order--

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

“disabled person” means a person who, as a result of an injury, disease, congenital deformity or physical or mental illness, or defect, suffers from a loss of physical or mental faculty resulting in a specified degree of disablement; and cognate words shall be construed accordingly;

“qualifying goods” means goods other than mechanically propelled road vehicles which are aids or appliances, including parts and accessories, specially constructed or adapted for use by a disabled person and includes goods which, although not so specially constructed or adapted, are of such a kind as might reasonably be treated as so constructed or adapted having regard to the particular disablement of that person;

“specified degree of disablement” means, as regards a disablement to which the provisions of the Social Welfare (Occupational Injuries) Regulations, 1967 ( No. 77 of 1967 ), apply, a degree of disablement which, if assessed in accordance with those provisions, would be not less than 30 per cent. and, as regards any other disablement, a degree of disablement of equivalent extent.

3. Where a person establishes to the satisfaction of the Revenue Commissioners that--

(a) he has borne or paid tax which became chargeable on or after the 1st day of March, 1981, in respect of the supply to or importation by him of qualifying goods, and

(b) he fulfills the conditions which are specified in paragraph 4 of this Order, and such other conditions as the said Commissioners may impose,

he shall be entitled to repayment of the amount of tax so borne or paid.

4. The conditions to be fulfilled by a person referred to in paragraph 3 of this Order are--

(a) he shall claim a refund of the tax by completing such claim form as may be provided for the purpose by the Revenue Commissioners and he shall certify the particulars shown on such claim form to be correct;

(b) (i)   in case he is the person for whose use the goods referred to in paragraph 3 of this Order were supplied or imported, he shall, by the production of such evidence as may be acceptable to the said Commissioners, establish that he is a disabled person and that the goods are for the purpose of assisting him to overcome his disability in the performance of essential daily functions or in the exercise of a vocation, and that the goods are so used by him;

(ii) in case he is not the person for whose use the said goods were supplied or imported, he shall, by the production of such evidence as may be acceptable to the said Commissioners, establish that the goods were supplied by him, other than in the course of business, to a particular person who is a disabled person for the purpose of assisting that person to overcome his disability in the performance of essential daily functions or in the exercise of a vocation, and that the goods are so used by that other person;

(c) he shall by the production of invoices, provided in accordance with section 17 (12) (a) (i) of the Act, or by the production of receipts for tax paid on goods imported, establish the amount of tax borne or paid to which the claim relates;

(d) he shall establish that he is not entitled to a deduction under section 12 of the Act or a repayment under section 20 (2) of the Act or under a regulation or order, other than this Order, made under the Act in respect of any portion of the tax specified in subparagraph (c) of this paragraph;

(e) he shall establish that the tax specified in subparagraph (c) of this paragraph does not form any part of expenditure incurred by him which has been or will be met, directly or indirectly, by the State, by any board established by statute, or by any public or local authority.

EXPLANATORY NOTE.

(This note is not part of the Instrument and is not a legal interpretation.)

This Order enables VAT paid on qualifying goods to be refunded where the goods are purchased for the exclusive use of disabled persons suffering a specified degree of disablement. The Order applies to qualifying goods purchased on or after 1 March, 1981.