S.I. No. 321/2005 - Value-Added Tax (Short-Term Guest Sector Or Holiday Sector) Regulations 2005

The Revenue Commissioners, in exercise of the powers conferred on them by section 32 and the Sixth Schedule to the Value-Added Tax Act 1972 (No. 22 of 1972), and with the consent of the Minister for Finance, hereby make the following regulations:

1.   (1)  These Regulations may be cited as the Value-Added Tax (Short-Term Guest Sector or Holiday Sector) Regulations 2005.

(2)  These Regulations come into operation on 1 July 2005.

2.   A letting which constitutes a letting which is provided in the short-term guest sector or holiday sector for the purposes of paragraph (xiii)(a)(II) of the Sixth Schedule to the Value-Added Tax Act 1972 (No. 22 of 1972) is a letting of all or part of a house, apartment or other similar establishment to a tourist holidaymaker or other visitor for a period which does not exceed or is unlikely to exceed 8 consecutive weeks, but is not a letting —

(a)  governed by the Housing (Rent Books) Regulations 1993 ( S.I. No. 146 of 1993 ),

(b)  of a dwelling to which Part II of the Housing (Private Rented Dwellings Act 1982 (No. 6 of 1982) applies, or

(c)  of accommodation which is provided as a temporary dwelling for emergency residential purposes.

GIVEN under my hand,

25 June 2005.

Josephine Feehily

Revenue Commissioner.

The Minister for Finance consents to the making of the foregoing Regulations.


GIVEN under the Official Seal

of the Minister for Finance,

29 June 2005.

Brian Cowen

Minister for Finance

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

Explanatory Note

These Regulations specify what lettings are treated as being in the short-term guest or holiday sector for the purpose of applying the reduced rate of VAT.