S.I. No. 275/1979 - Value-Added Tax (Refund of Tax) (No. 10) Order, 1979.

S.I. No. 275 of 1979.

VALUE-ADDED TAX (REFUND OF TAX) (NO. 10) 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. (1) This Order may be cited as the Value-Added Tax (Refund of Tax) (No. 10) Order, 1979.

(2) This Order shall be deemed to have come into operation on the 1st day of June, 1979.

2. In this Order "the Act" means the Value-Added Tax Act, 1972 .

3. A person who establishes to the satisfaction of the Revenue Commissioners that he has borne or paid tax which became chargeable under the Act on or after the 1st day of June, 1979, in respect of—

( a ) the supply to or importation by him of—

(i) a mechanically propelled road vehicle specially designed and constructed for the transport of severely disabled persons, or

(ii) a mechanically propelled road vehicle specially adapted for the transport of severely disabled persons and in respect of which the cost of such adaptation equals or exceeds 30 per cent. of the total consideration excluding tax and excise duty or of the value of the vehicle at importation as appropriate,

or

( b ) the adaptation for the transport of severely disabled persons of a mechanically propelled road vehicle,

and that the vehicle in question is not intended for use wholly or mainly for the transport of persons to or from hospitals, nursing homes, clinics or similar establishments nor for use for reward and who fulfils to the satisfaction of the said Commissioners the conditions which are specified in paragraph 4 of this Order, shall be entitled to repayment of such tax.

4. The conditions to be fulfilled by a person referred to in paragraph 3 of this Order are—

( a ) he shall claim a refund of the tax by completing such claim form as may be provided for the purpose by the Revenue Commissioners and he shall certify the particulars shown on such claim form to be correct;

( b ) he shall by the production of a certificate from a medical practitioner or by the production of such other evidence as may be acceptable to the said Commissioners establish that the person or persons for the transport of whom the vehicle is intended is or are a severely disabled person or persons whose disability is such that the vehicle in question is necessary for his or their transport;

( c ) he shall by the production of invoices, provided in accordance with section 17 (12) (a) (i) of the Act, or by the production of receipts for the tax paid on importation of the vehicle, establish the amount of tax borne or paid to which the claim relates;

( d ) he shall establish that he is not entitled to a deduction under section 12 of the Act or a repayment under regulation made under section 13 (3) of the Act in respect of any portion of the tax specified in subparagraph (c) of this paragraph.

GIVEN under my Official Seal, this 3rd day of August, 1979.

SEOIRSE Ó COLLA

Minister for Finance

EXPLANATORY NOTE

This Order enables a refund of the full amount of VAT to be made in respect of the purchase or importation of vehicles specially constructed for transporting severely disabled persons, or of vehicles converted for that purpose where the cost of conversion is not less than 30% of the outlay exclusive of VAT and excise duty, on the vehicles after conversion. It also enables the refund of VAT borne on the conversion costs only of vehicles for this purpose where the cost of conversion is less than 30% of the price after conversion. This scheme of refunds is to operate from 1 June, 1979.