S.I. No. 165/1994 - Value-Added Tax (Refund of Tax) (No. 26) Order, 1994.

I, BERTIE AHERN, 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. 26) Order, 1994.

2. (1) In this Order—

"the Act" means the Value-Added Tax Act, 1972 ;

"qualifying person" means a person who—

( a ) is engaged in the business of carriage for reward of persons by road under contracts for group transport, and

( b ) has complied with all the obligations imposed on the person by the Act, the Income Tax Acts, the Corporation Tax Acts or the Capital Gains Tax Acts, and any instruments made thereunder, in relation to—

(i) the payment or remittance of the taxes, interest and penalties required to be paid or remitted thereunder, and

(ii) the delivery of returns;

"qualifying vehicle" means—

( a ) a single-deck touring coach having dimensions as designated by the manufacturer of not less than 3,350 millimetres in height, not less than 10,000 millimetres in length and not less than 1,400 millimetres in floor height, or

( b ) a double-deck touring coach having dimensions as designated by the manufacturer of not more than 4,300 millimetres in height and not less than 10,000 millimetres in length.

(2) In this Order a reference to a paragraph or subparagraph is to a paragraph or subparagraph of this Order, unless is it indicated that reference to some other provision is intended.

3. (1) Unless the provisions in subparagraph (2) apply, a qualifying person who has borne or paid tax on—

( a ) the supply to such person or hiring (other than hiring for a period of less than six consecutive months) to such person, or

( b ) the intra-Community acquisition or importation by such person,

of a qualifying vehicle used by such person in the State for the carriage for reward of persons by road under contracts for group transport shall, subject to the conditions specified in paragraph 4, be repaid the full tax so borne or paid provided that—

( a ) the supply, intra-Community acquisition or importation of the vehicle which gave rise to such tax occurred when the vehicle was not more than two years old, or

( b ) the hiring or leasing of the vehicle (other than hiring or leasing for a period of less than six consecutive months) which gave rise to such tax was on the basis of a contract for such hire or lease first entered into when the vehicle was not more than two years old.

(2) Where a qualifying person is a taxable person and makes an intra-Community acquisition, in respect of which tax is chargeable, of a qualifying vehicle which at the time of the said intra-Community acquisition was not more than two years old and which is used by the qualifying person in the State for the carriage for reward of persons by road under contracts for group transport, the qualifying person shall, subject to the conditions specified in paragraph 5, be entitled to reclaim an amount of tax equivalent to the tax chargeable on the said intra-Community acquisition as if such amount of tax were deductible tax under section 12 of the Act.

(3) The provisions of subparagraph (1) or (2) shall apply only where—

( a ) the supply, hire or leasing, intra-Community acquisition or importation referred to in subparagraph (1) or (2) occurred on or after the 27th day of January, 1994, and

( b ) the qualifying person is not entitled to a deduction or repayment—

(i) by any other provision of the Act or regulations made thereunder, or

(ii) under any other enactment administered by the Revenue Commissioners.

of any portion of the tax paid or payable in respect of the qualifying vehicle.

4. The conditions to be fulfilled by a person in order to obtain a repayment of tax under this Order in accordance with subparagraph (1) of paragraph 3 are as follows:

( a ) the person shall claim a repayment of the tax, by completing such form as is provided for that purpose by the Revenue Commissioners, and shall certify the particulars shown on such form to be correct;

( b ) that the person is a qualifying person shall be established to the satisfaction of the Revenue Commissioners by that person;

( c ) the person shall produce—

(i) in the case of a supply to that person of a qualifying vehicle, an invoice, issued to that person in accordance with section 17 (12) (a) (i) of the Act, establishing the amount of tax borne by that person on that supply, or

(ii) in the case of the hire or lease of a qualifying vehicle, a copy of the agreement or contract specific to the vehicle in question and, in respect of each repayment claim, an invoice, issued to that person in accordance with section 17 (12) (a) (i) of the Act, establishing the amount of tax borne by that person, or

(iii) in the case of an intra-Community acquisition of a qualifying vehicle, an official receipt or other document establishing the amount of tax paid by that person on the intra-Community acquisition, together with the invoice issued to that person by the supplier in the Member State of supply, or

(iv) in the case of an importation of a qualifying vehicle, an official receipt or other document establishing the amount of tax paid by that person on the importation and indicating the number of the relevant customs entry.

5. In order to reclaim an amount of tax under this Order in accordance with subparagraph (2) of paragraph 3, a taxable person shall reclaim the tax in the return which such person is obliged to furnish in accordance with section 19 (3) of the Act and such person shall certify the particulars shown on the relevant return form to be correct.

6. The Value-Added Tax (Refund of Tax) (No. 24) Order, 1993 ( S.I. No. 134 of 1993 ) is hereby revoked.

GIVEN under my Official Seal, this 1st day of June, 1994.

BERTIE AHERN,

Minister for Finance.

EXPLANATORY NOTE.

This Order replaces S.I. No. 134 of 1993 . The Order provides for a full repayment of VAT to exempt coach operators, subject to certain conditions, in respect of the tax paid on touring coaches of certain age and dimensions.