Finance Act, 1973

Amendment of section 11 of Principal Act.

80.—Section 11 of the Principal Act is hereby amended—

(a) by the substitution of the following paragraphs for paragraphs (a) and (b) of subsection (1) :

“(a) 6.75 per cent. of the appropriate amount of any consideration, other than consideration to which paragraph (b) applies, which relates to the delivery of goods of a kind specified in Part I of the Third Schedule or the rendering of services of a kind specified in Part II of that Schedule,

(b) 11.11 per cent. of the appropriate amount of any consideration which relates to the promotion of dances and the delivery (if any) of goods of a kind specified in paragraphs (vi) to (viii) and (xii) to (xv) of the Second Schedule or in Part I of the Third Schedule and the rendering (if any) of services which, but for this paragraph, would be chargeable at the rate specified in paragraph (a) delivered or rendered in connection with dances, where payment of the consideration for such delivery or rendering is included in the consideration in respect of admission to the dance or is a condition of admission,”,

(b) by the substitution in subsection (1) (c) of “36.75” for “30.26”,

(c) by the substitution in subsection (1) (e) of “19.50” for “16.37”,

(d) by the insertion of the following subsections after subsection (1):

“(1A) (a) The rate at which tax shall be chargeable shall, in relation to tax chargeable under section 2 (1) (a), be the rate for the time being in force at the time at which the tax becomes due in accordance with subsection (1) or (2), as may be appropriate, of section 19.

(b) Goods or services which are specifically excluded from any paragraph of a Schedule shall, unless the contrary intention is expressed, be regarded as excluded from every other paragraph of that Schedule, and shall not be regarded as specified in that Schedule.

(1B) (a) On receipt of an application in writing from an accountable person, the Revenue Commissioners shall, in accordance with regulations

and after such consultation (if any) as may seem to them to be necessary with such person or body of persons as in their opinion may be of assistance to them, make a determination concerning—

(i) whether an activity of any particular kind carried on by the person is an exempted activity, or

(ii) the rate at which tax is chargeable in relation to the delivery by the person of goods of any kind, the delivery of goods in any particular circumstances or the rendering by the person of services of any kind.

(b) The Revenue Commissioners may, whenever they consider it expedient to do so, in accordance with regulations and after such consultation (if any) as may seem to them to be necessary with such person or body of persons as in their opinion may be of assistance to them, make a determination concerning—

(i) whether an activity of any particular kind is an exempted activity, or

(ii) the rate at which tax is chargeable in relation to the delivery of goods of any kind, the delivery of goods in any particular circumstances or the rendering of services of any kind.

(c) A determination under this subsection shall have effect for all the purposes of this Act, in relation to an accountable person who makes an application therefor, as on and from the date upon which particulars of the determination are communicated to him in accordance with paragraph (e) (i) and, in relation to any other person, as on and from the date of publication of the determination in the Iris Oifigiúil.

(d) The Revenue Commissioners shall not make a determination under this section concerning any matter which has been determined on

appeal under this Act or which is for the time being governed by an order under section 6 (2) or 11 (8), and shall not be required to make such a determination in relation to any of the matters referred to in an application under paragraph (a) if—

(i) a previous determination has been published in regard to the matter, or

(ii) in their opinion the subject matter of the application is sufficiently free from doubt as not to warrant the making and publication of a determination.

(e) (i) A determination under paragraph (a) shall, as soon as may be after the making thereof, be communicated to the person who made the application therefor by the service on him by the Revenue Commissioners of a notice containing particulars of the determination.

(ii) A determination under paragraph (a) may and a determination under paragraph (b) shall be published in the Iris Oifigiúil and, in that event, it shall also be published in at least one daily newspaper published in the State.

(f) A person, aggrieved by a determination under paragraph (a) made pursuant to an application by him, may, on giving notice in writing to the Revenue Commissioners within the period of twenty-one days beginning on the date of service on him of notice of the determination in accordance with paragraph (e) (i), appeal to the Appeal Commissioners.

(g) Any accountable person who, in the course of business, delivers goods or renders services of a kind or in circumstances specified in a determination under paragraph (a) or (b) may, on giving notice in writing to the Revenue Commissioners within the period of twenty-one days beginning on the date of the publication of the determination in the Iris Oifigiúil, appeal to the Appeal Commissioners.”,

(e) by the insertion of the following subsection after subsection (4):

“(4A) Where—

(a) goods of a kind specified in paragraph (xii) of the Second Schedule are used by a person in the course of the rendering by him of taxable services, and

(b) the goods are supplied by the person to whom the services are rendered or by any other person other than the person by whom the services are rendered,

the person who renders the taxable services shall be deemed to have supplied the goods so used in the course of business and shall be liable, in addition to any other liability imposed on him under this Act, to pay tax on the value of the goods so used at the rate specified in section 11 (1) (a).”, and

(f) by the substitution of the following paragraph for paragraph (a) of subsection (8):

“(a) The Minister may by order vary the Second or Third Schedules by adding to or deleting therefrom descriptions of goods or services of any kind or by varying any description of goods or services for the time being specified therein, and may, in like manner, vary the Fourth Schedule by deleting therefrom descriptions of goods of any kind or by varying any description of goods for the time being specified therein, but no order shall be made under this section for the purpose of increasing any of the rates of tax or extending the classes of activities or goods in respect of which tax is for the time being chargeable.”.