Finance (No. 2) Act, 1975

Amendment of Value-Added Tax Act, 1972.

2.—(1) The Value-Added Tax Act, 1972 , is hereby amended by the addition of the following paragraphs to the Second Schedule—

“(xvii) clothing, including textile handkerchiefs and footwear;

(xviii) fabrics, yarn and thread of a kind normally used in the manufacture of clothing, including elastics, tape and padding materials in the form supplied for the manufacture of clothing;

(xix) sole and upper leather of a kind supplied for the manufacture and repair of footwear, and also soles, heels and insoles of any material;

(xx) (a) coal, peat and other solid substances held out for sale solely as fuel,

(b) gas of a kind used for domestic or industrial heating or lighting, whether in gaseous or liquid form, but not including gas of a kind normally used for welding and cutting metals or gas sold as lighter fuel,

(c) electricity,

(d) hydrocarbon oil of a kind used for domestic or industrial heating not being hydrocarbon oil sold for use in internal combustion engines.”.

(2) In consequence of the amendment specified in subsection (1), the Value-Added Tax Act, 1972 , is hereby further amended as specified in the Schedule to this Act.