S.I. No. 321/2005 -- Value-Added Tax (Short-Term Guest Sector Or Holiday Sector) Regulations 2005
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VALUE-ADDED TAX (SHORT-TERM GUEST SECTOR OR HOLIDAY SECTOR) REGULATIONS 2005 |
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VALUE-ADDED TAX (SHORT-TERM GUEST SECTOR OR HOLIDAY SECTOR) REGULATIONS 2005 |
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The Revenue Commissioners, in exercise of the powers conferred on them by section 32 and the Sixth Schedule to the Value-Added Tax Act 1972 (No. 22 of 1972), and with the consent of the Minister for Finance, hereby make the following regulations: 1. (1) These Regulations may be cited as the Value-Added Tax (Short-Term Guest Sector or Holiday Sector) Regulations 2005. |
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(2) These Regulations come into operation on 1 July 2005. 2. A letting which constitutes a letting which is provided in the short-term guest sector or holiday sector for the purposes of paragraph (xiii)(a)(II) of the Sixth Schedule to the Value-Added Tax Act 1972 (No. 22 of 1972) is a letting of all or part of a house, apartment or other similar establishment to a tourist, holidaymaker or other visitor for a period which does not exceed or is unlikely to exceed 8 consecutive weeks, but is not a letting -- |
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(a) governed by the Housing (Rent Books) Regulations 1993 ( S.I. No. 146 of 1993 ), |
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(b) of a dwelling to which Part II of the Housing (Private Rented Dwellings) Act 1982 (No. 6 of 1982) applies, or |
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(c) of accommodation which is provided as a temporary dwelling for emergency residential purposes. |
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(This note is not part of the Instrument and does not purport to be a legal interpretation.) |
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Explanatory Note |
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These Regulations specify what lettings are treated as being in the short-term guest or holiday sector for the purpose of applying the reduced rate of VAT. |
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