S.I. No. 59/1979 - Value-Added Tax (Refund of Tax) (No. 9) Order, 1979.

S.I. No. 59 of 1979.

VALUE-ADDED TAX (REFUND OF TAX) (No. 9) ORDER, 1979.

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. This Order may be cited as the Value-Added Tax (Refund of Tax) (No. 9) Order, 1979.

2. This Order shall come into operation on the 1st day of March, 1979.

3. Where a person, other than a manufacturer of goods of the kind in question, registered in accordance with section 9 of the Value-Added Tax Act, 1972 (No. 22 of 1972), establishes to the satisfaction of the Revenue Commissioners that—

( a ) he holds at the commencement of the 1st day of March, 1979, a stock of radio receiving sets that are of the domestic or portable type or of a type suitable for use in road vehicles; or a stock of gramophones, radiogramophones or record players, for supply in the course of a business carried on by him, and

( b ) he has purchased or imported the goods in question prior to the 1st day of March, 1979, in such circumstances that tax at the rate specified in section 11 (1) (c) (ii) of the said Act was borne or paid on the goods either by him or by a previous purchaser or importer of the goods and that the tax did not qualify for deduction under subsection (1) of section 12 of the Act except to the extent specified in the proviso to that subsection,

he shall, subject to the conditions specified in Article 4 of this Order, be entitled to be repaid such of the following amounts as are appropriate:

(i) in a case where the goods in question were imported by or delivered to the person in such circumstances that tax at the rate specified in section 11 (1) (c) (ii) of the said Act was charged on the importation or delivery, an amount equal to 30 per cent. of the amount on which tax was so charged, and

(ii) in any other case, the amount of tax which the Revenue Commissioners are satisfied has been borne on the acquisition of the goods and which does not qualify for deduction under section 12 (1) (a) of the Act.

4. The conditions referred to in Article 3 of this Order are:

( a ) the person concerned shall claim a refund of the tax by completing such form as may be provided for the purpose by the Revenue Commissioners showing, if requested, the total number of items of each description of goods, the number of different makes and models within each description, the name of the supplier and the number and date of invoice in relation to each item or group of items and the relative amounts of consideration or value at importation and he shall certify the particulars shown on such claim form to be correct,

( b ) the person concerned shall, if requested by the Revenue Commissioners, by the production of invoices issued in accordance with section 17 (1) of the Act or by the production of customs documents, establish to them the amount of the consideration or the value at importation, as the case may be, in relation to which a refund is claimed.

GIVEN under my Official Seal this 23rd day of February, 1979.

SEOIRSE Ó COLLA,

Minister for Finance.

EXPLANATORY NOTE.

This Order allows traders in radio receivers and record players (other than manufacturers) to claim a refund of VAT in respect of stocks purchased before 1 March, 1979, and held on that date for resale.