S.I. No. 265/1982 - Foreign Travel Duty Regulations, 1982.

S.I. No. 265 of 1982.

FOREIGN TRAVEL DUTY REGULATIONS, 1982.

The Revenue Commissioners, in exercise of the powers conferred on them by section 65 (10) of the Finance Act, 1982 (No. 14 of 1982), hereby make the following Regulations:

1. (1) These Regulations may be cited as the Foreign Travel Duty Regulations, 1982.

(2) These Regulations shall come into operation on the 1st day of September, 1982.

2. (1) In these Regulations—

"the Act" means the Finance Act, 1982 (No. 14 of 1982);

"the Commissioners" means the Revenue Commissioners;

"the duty" means the duty of excise imposed by section 65 (2) of the Act;

"dutiable passenger ticket" means a passenger ticket on the issue of which the duty is chargeable and includes a passenger ticket in respect of which the duty is not charged by virtue of section 65 (5) of the Act;

"proper Collector" means the Collector of Customs and Excise specified by the Commissioners in any particular case as the Collector to whom a return or a claim shall be made under these Regulations;

"the register" means the register established and maintained under Regulation 3 of these Regulations.

(2) References in these Regulations to a person who issues passenger tickets or to a person who issues dutiable passenger tickets do not include references to a person who issues passenger tickets or dutiable passenger tickets in his capacity as an employee of another person but include references to a person whose employee issues passenger tickets or dutiable passenger tickets in his capacity as such employee and kindred references in these Regulations shall be construed accordingly.

3. (1) Subject to paragraph (2) of this Regulation, every carrier liable for payment of the duty shall, within fourteen days of the 1st day of September, 1982, or of his becoming so liable, whichever is the later, apply in writing to the Commissioners to become registered under these Regulations and shall furnish to the Commissioners in relation to the application such information, as they may reasonably require and, upon receipt of the information, the Commissioners shall register the carrier in a register which shall be established and maintained by them for the purposes of this Regulation and shall enter therein the name and address of the carrier.

(2) Where a carrier made or makes an agreement for the carriage of persons in respect of whose carriage dutiable passenger tickets are issued on or after the 1st day of September, 1982, by a person other than a person specified in section 65 (4) (a) of the Act, an application under paragraph (1) of this Regulation shall be made by that carrier in accordance with that paragraph within 14 days of the 1st day of September, 1982 or of the date on which the agreement was or is made, whichever is the later.

(3) Where information furnished in relation to an application under paragraph (1) of this Regulation ceases to be correct or accurate, the carrier who made the application shall, within seven days immediately following the date of his becoming aware of such cesser, inform the Commissioners in writing thereof.

(4) Where a carrier becomes registered in the register, or has his registration in the register renewed, by the Commissioners under these Regulations—

( a ) the Commissioners shall issue to him a certificate of registration or a certificate of renewal of registration, as the case may be, and

( b ) he shall, save where the Commissioners may otherwise allow, apply in writing to the Commissioners not later than the 1st day of December in any year (other than the year 1982) in which he is registered in the register or his registration in the register is renewed for the renewal of his registration under these Regulations and shall furnish to the Commissioners in relation to the application such information as they may reasonably require and, upon receipt of the information, the Commissioners shall renew the registration of the carrier in the register and, save where the Commissioners may otherwise allow, the registration of the carrier in the register shall cease upon the 31st day of January immediately following the said 1st day of December if he has not complied with this paragraph before the 1st day of January immediately following the said 1st day of December.

(5) Paragraph (4) of this Regulation shall not apply in relation to a carrier as respects any year if he shows to the satisfaction of the Commissioners that he intends to cease to carry on business as a carrier on or before the 1st day of January in the year immediately following.

4. (1) On and after the 1st day of January, 1984, no person shall issue a dutiable passenger ticket unless the ticket has provided thereon a space (hereinafter referred to as "the tax box") which shall be clearly indicated and be of adequate dimensions for the insertion therein of such particulars as are specified in paragraph (3) of this Regulation.

(2) No person shall issue a dutiable passenger ticket unless there is shown thereon—

( a ) the name of the person who issued the ticket and the date of its issue,

( b ) the number of persons whose carriage is authorised by the ticket, and

( c ) particulars of the date and place of departure and the destination of the voyage or flight to which the ticket relates.

(3) Every person who issues dutiable passenger tickets shall, prior to the issue of any such ticket, mark or cause to be marked indelibly in the tax box the amount of the duty chargeable on the issue of the ticket, or where, by virtue of section 65 (5) of the Act, the duty is not charged, such codes as may be specified in any particular case by the Commissioners from time to time to indicate why the duty was not charged.

(4) Paragraph (3) of this Regulation shall, as respects dutiable passenger tickets which are issued before the 1st day of January, 1984, and on which a tax box has not been provided, have effect as if "a prominent manner on the ticket" were substituted for "the tax box".

5. (1) Subject to paragraph (2) of this Regulation—

( a ) a carrier liable for payment of the duty in respect of passenger tickets issued by him or issued by another person on his behalf shall, not later than noon on Friday of each week furnish to the proper Collector a full and true return in such form as may be specified by the Commissioners of the amount of the duty which became payable by him during the week ending on the previous Saturday and such other particulars as may be specified by the Commissioners and shall, at the same time, pay the duty to the said Collector.

( b ) a carrier liable for payment of the duty in respect of passenger tickets issued by a person other than a person specified in subparagraph (a) of this paragraph shall, not later than the time at which persons holding such tickets embark on the ship or the aircraft for the voyage or flight, as the case may be, to which the tickets relate, furnish to the proper Collector a full and true return in such form as may be specified by the Commissioners of the amount of the duty which is payable by him in respect of the issue of the said tickets and such other particulars as may be specified by the Commissioners and shall, at the same time, pay the duty to the said Collector.

(2) Every carrier liable for payment of the duty who has been permitted by the Commissioners to defer the said payment under section 65 (7) of the Act shall, not later than noon on the last day of each month, furnish to the proper Collector a full and true return in such form as may be specified by the Commissioners of the amount of the duty which became payable by him during the previous month and such other particulars as may be specified by the Commissioners and shall, at the same time, pay the duty to the said Collector.

6. (1) Before payment of the duty may be deferred under section 65 (7) of the Act, the person liable for payment of the duty shall apply in writing to the Commissioners for permission to defer payment of the duty and shall furnish to the Commissioners in relation to the application such information as they may reasonably require and shall obtain their approval of the arrangements by which payment is to be deferred.

(2) Where the Commissioners permit payment of the duty by a person to be deferred under section 65 (7) of the Act, the duty shall be paid by the person not later than the last day of the month following the month in which the duty became due for payment in accordance with Regulation 5 (1) of these Regulations.

7. (1) A person liable for payment of the duty shall keep full and true records of all transactions which affect or may affect such liability.

(2) A person who issues dutiable passenger tickets shall keep in a continuous and permanent form full and true accounts of—

(i) all passenger tickets issued by him,

(ii) all passenger tickets in respect of which the duty was paid, and

(iii) all passenger tickets in respect of which exemption from the duty is claimed.

(3) A carrier on whose behalf dutiable passenger tickets are issued by an agent shall keep full and true accounts showing—

( a ) detailed particulars of all tickets sent or otherwise made available to that agent by the carrier for issue as passenger tickets,

( b ) in respect of passenger tickets issued by that agent on the carrier's behalf—

(i) detailed particulars of all dutiable passenger tickets so issued,

(ii) detailed particulars of all passenger tickets in respect of which exemption from the duty is claimed by virtue of section 65 (5) of the Act, and

(iii) the amount of the duty chargeable on the issue of the dutiable passenger tickets.

(4) A carrier who is liable for payment of the duty by virtue of section 65 (4) (b) of the Act shall, in relation to each flight or voyage on which persons holding passenger tickets on the issue of which the said carrier is so liable are carried, keep full and true accounts showing—

( a ) the number of persons carried,

( b ) detailed particulars of those persons carried in respect of whose passenger tickets the duty was not charged and the reason why it was not charged, and

( c ) the name and address of the person who issued dutiable passenger tickets for the carriage of persons on the said flight or voyage.

(5) The accounts specified in paragraph (2) of this Regulation shall show in respect of each dutiable passenger ticket—

( a ) the serial number of the ticket,

( b ) the place of departure and the destination of the flight or voyage to which the ticket relates,

( c ) the date of issue of the ticket,

( d ) the anticipated date of departure of the flight or voyage to which the ticket relates,

( e ) the number of persons whose carriage is authorised by the ticket,

(f) the amount of the duty charged where so charged, and

( g ) where the duty was not charged, the reason why it was not so charged.

(6) Entries in the accounts required to be kept by this Regulation shall be made not later than noon on the day following the date of the transaction to be entered or, as respects any entry which is dependent on the receipt of information supplied by a third party, the date on which the person required to keep the accounts received that information, whichever is the later.

8. Every person required to keep accounts by these Regulations shall, for at least one year after the date of the last record therein, preserve the book or document in which the record is made and all other books and documents (including such dutiable passenger tickets or portions thereof and copies of such tickets or portions as come into his possession) containing particulars on which the accounts are based and, if the person is a person who issues dutiable passenger tickets, any declaration forms presented to him in accordance with Regulation 9 of these Regulations.

9. The provisions of paragraphs (d) and (e) of section 65 (5) of the Act shall not apply in relation to the issue of a passenger ticket unless a declaration for the purposes of those provisions, duly completed and in such form as the Commissioners may prescribe, is presented to the person issuing the passenger ticket prior to its issue.

10. Before any refund or remission of the duty is allowed under section 65 (8) of the Act, a claim shall be made to the proper Collector in such form as may be prescribed by the Commissioners and such information (if any) as the Commissioners may reasonably require shall be furnished to the said Collector.

11. Every return made in pursuance of these Regulations shall be signed by the carrier or by a person duly authorised by him in that behalf.

12. Where the Commissioners by special authority so allow, and subject to any conditions which they may impose, compliance, in whole or in part, with any provision of these Regulations shall not be required.

GIVEN this 12th day of August, 1982.

S. MAC GARBHAIGH.

Revenue Commissioner.

EXPLANATORY NOTE.

These Regulations lay down control arrangements for the collection of the excise duty on foreign travel and specify the times at which the duty shall be paid and the period for which deferment of payment may be allowed.