S.I. No. 328/1972 - Value-Added Tax (Refund of Tax) (No. 4) Order, 1972.

S.I. No. 328 of 1972.

VALUE-ADDED TAX (REFUND OF TAX) (NO. 4) 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. (1) This Order may be cited as the Value-Added Tax (Refund of Tax) (No. 4) Order, 1972.

(2) This Order shall be deemed to have come into operation on the 1st day of November, 1972.

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

3. A person (in this Order referred to as the claimant) who establishes to the satisfaction of the Revenue Commissioners that he has borne or paid tax in relation to the delivery to or importation by him of a new road motor vehicle which has been specially constructed or adapted (whether before or after the date of such delivery or importation) for the use of a disabled person as driver and who fulfils to the satisfaction of the Revenue Commissioners the conditions which are specified in paragraph 4 of this Order shall be entitled to be repaid so much of such tax, together with so much of the tax, if any, borne by him in relation to the adaptation of the motor vehicle for the use specified in this paragraph, 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 a certificate from the licensing authority (within the meaning of the Road Vehicles (Registration and Licensing) Order, 1958 ( S.I. No. 15 of 1958 )) for the area where the vehicle is registered or other sufficient documentary evidence, establish that by virtue of section 43 of the Finance Act, 1968 (No. 33 of 1968), the duty imposed by section I of the Finance (Excise Duties) (Vehicles) Act, 1952 (No. 24 of 1952), is not charged or levied in respect of the vehicle to which the claim relates;

(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 the tax paid on importation of the vehicle, establish—

(i) if the vehicle is of a kind specified in paragraph (i) of the Fourth Schedule to the Act—

(I) the amount of tax which was chargeable at the rate of 30.26 per cent. 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

(II) in a case in which the person who delivered the vehicle to the claimant was not a manufacturer of vehicles of the type delivered, the amount of tax chargeable to such person in respect of such delivery,

(ii) if the vehicle is not of a kind specified in the said paragraph (i), the amount of tax borne or paid by him in relation to the vehicle, and

(iii) the amount of tax (if any) chargeable to the person who adapted the vehicle for the use specified in paragraph 3 of this Order in respect of such adaptation;

(d) he shall establish that he is not entitled to a deduction under section 12 of the Act in respect of any portion of the tax specified in subparagraph (c) of this paragraph.

5. The amount of tax to be refunded to the claimant shall be the amount (if any) specified in paragraph 4 (c) (iii) of this Order together with—

(a) if the vehicle is of a kind specified in paragraph (i) of the Fourth Schedule to the Act,

(i) in case the vehicle was imported by the claimant or was delivered to him by a manufacturer of vehicles of the type so delivered, the amount specified in paragraph 4 (c) (i) (I) of this Order,

(ii) in any other case, an amount equal to the aggregate of the product of the amount specified in paragraph 4 (c) (i) (1) of this Order and the fraction of which 25 is the numerator and 30·26 is the denominator and the amount specified in paragraph 4 (c) (i) (II) of this Order,

(b) if the vehicle is not of a kind specified in the said paragraph (i), the amount specified in paragraph 4 (c) (ii) of this Order.

GIVEN under my Official Seal, this 21st day of December, 1972.

SEOIRSE Ó COLLA,

Minister for Finance.

EXPLANATORY NOTE.

This Order enables a disabled person to obtain a repayment of the full amount of value-added tax charged in respect of a new motor vehicle which has been specially constructed or adapted for his use. Tax, if any, borne in relation to the adaptation will also be repaid. Repayment is dependent on the person having obtained a remission of the motor vehicle licence duty under section 43 of the Finance Act, 1968 , in respect of the vehicle.