S.I. No. 197/1999 - Value-Added Tax (Supply of Food, Drink and Tobacco Products on Board Vessels Or Aircraft For Onboard Consumption) Regulations, 1999.

The Revenue Commissioners, in exercise of the powers conferred on them by paragraph (ia) of the Second Schedule to, and section 32 of, the Value-Added Tax Act, 1972 (No. 22 of 1972) (as amended by the European Communities (Value-Added Tax) Regulations, 1999), hereby make the following Regulations:

1. These Regulations may be cited as the Value-Added Tax (Supply of Food, Drink and Tobacco Products on board Vessels or Aircraft for onboard Consumption) Regulations, 1999.

2. These Regulations shall come into operation on the 1st day of July, 1999.

3. In these Regulations—

“the Principal Act” means the Value-Added Tax Act, 1972 ;

“the Act of 1992” means the Finance Act, 1992 (No. 9 of 1992);

“excisable products” has the meaning assigned to it by—

(a) paragraphs (a) to (e) and (i),


(b) on and from the commencement of section 112 of the Finance Act, 1999 (No. 2 of 1999), paragraphs (a) to (f),

of section 104 of the Act of 1992.

4. The conditions which apply for the purposes of paragraph (ia) of the Second Schedule to the Principal Act are that the food, drink and tobacco products shall be supplied—

(a) in the case of excisable products, in such form, manner and quantities as may be permitted by the Revenue Commissioners in respect of relief from exise duty, and

(b) in the case of food and drink other than drink to which paragraph (a) applies—

(i) from outlets, on board vessels or aircraft, approved by the Revenue Commissioners, and

(ii) in such form and quantity as renders it suitable to be consumed by passengers while on board such vessels or aircraft.

GIVEN this 30th day of June, 1999.


Revenue Commissioner.


(This note is not part of the Instrument and does not purport to be a legal interpretation.)

After 30 June, 1999 sales of goods to passengers making intra-EU journeys will be liable to VAT at the appropriate rate. However, certain food, drink and tobacco products supplied to passengers for consumption on board a vessel or aircraft during an intra-EU journey will continue to be liable at the zero rate of VAT subject to the conditions specified in these Regulations.