S.I. No. 267/1972 - Value-Added Tax (Refund of Tax) (No. 1) Order, 1972.

S.I. No. 267 of 1972.

VALUE-ADDED TAX (REFUND OF TAX) (No. 1) ORDER, 1972.

I, SEOIRSE Ó COLLA, 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. 1) Order, 1972.

2. (1) In this Order "the Act" means the Value-Added Tax Act, 1972 .

(2) A reference in this Order to a structure includes a reference to a farmyard, a farm road and a concrete path adjacent to farm buildings.

3. A person who establishes to the satisfaction of the Revenue Commissioners that he has borne or paid tax in relation to outlay on the construction, extension, alteration or reconstruction of any building or structure which is designed for use solely or mainly for the purposes of a farming business or on the drainage or reclamation of any land intended for use for the purposes of such a business and who fulfils to the satisfaction of the said Commissioners the conditions which are specified in paragraph 4 of this Order shall be entitled to be repaid so much of such tax as is specified in paragraph 5 of this Order.

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) he shall, by the production of plans, specifications or other sufficient documentary evidence, establish that the outlay in relation to which his claim for a refund of tax arises was incurred—

(i) on the construction, extension, alteration or reconstruction of a building or structure which is designed for use solely or mainly for the purposes of a farming business, or

(ii) on the drainage or reclamation of any land intended for use for the purposes of such a business;

(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 by him in relation to the outlay on the matters specified in clauses (i) and (ii) of subparagraph (b) of this paragraph;

(d) he shall, by the production of a certificate from the Department of Agriculture and Fisheries or such other documentary evidence as may be acceptable to the Revenue Commissioners, establish—

(i) that, in relation to outlay on the matters specified in clause (i) of subparagraph (b) of this paragraph, he was paid a grant under the Farm Building Scheme operated by the said Department, and

(ii) that, in relation to outlay referred to in clause (ii) of subparagraph (b) of this paragraph, he was paid a grant under the Land Project operated by the said Department; and

(e) he shall establish that he is not a person who is registered in the register maintained under section 9 of the Act, nor a person required under the provisions of that section to furnish the particulars specified for registration.

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 established in accordance with paragraph 4 (c) of this Order to have been borne or paid as the person shows to the satisfaction of the Revenue Commissioners to be referable solely—

(a) to that part of the outlay referred to in paragraph 4 (b) (i) of this Order which relates to the construction, extension, alteration or reconstruction of that part of the building or structure which was designed solely for the purposes of a farming business and has actually been put to use in such a business carried on by him, or

(b) to that part of the outlay referred to in paragraph 4 (b) (ii) of this Order which relates to the drainage or reclamation of any land which has actually been put to use in such a business carried on by him.

GIVEN under my Official Seal, this 24th day of October, 1972.

SEOIRSE Ó COLLA,

Minister for Finance.

EXPLANATORY NOTE.

This Order enables farmers who are unregistered for value-added tax to be repaid the VAT element in outlay by them on farm buildings and land drainage or reclamation. The relief is confined to outlay in respect of which a grant was paid by the Department of Agriculture and Fisheries.