S.I. No. 262/1988 - Value-Added Tax (Refund of Tax) (No. 22) Order, 1988.

S.I. No. 262 of 1988.

VALUE-ADDED TAX (REFUND OF TAX) (NO. 22) ORDER, 1988.

I, RAY MAC SHARRY, 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. 22) Order, 1988.

(2) This Order shall be deemed to have come into operation on the 1st day of October, 1988.

2. The Value-Added Tax (Refund of Tax) (No. 19) Order, 1986 ( S.I. No. 68 of 1986 ), is hereby amended by the substitution of the following paragraph for paragraph 3:

"3. A person who establishes to the satisfaction of the Revenue Commissioners that he has borne or paid tax in relation to the acquisition, including the hiring (other than the hiring for a period of less than 6 consecutive months), by him of a passenger road motor vehicle not more than 24 months old, being—

( a ) a single-deck touring coach having dimensions as designated by the manufacturer of not less than 3,350 millimetres in height, not less than 10,000 millimetres in length and not less than 1,400 millimetres in floor height, or

( b ) a double-deck touring coach having dimensions as designated by the manufacturer of not more than 4,300 millimetres in height and not less than 10,000 millimetres in length, for use by him for the purposes of the business referred to in subparagraph (b) of paragraph 4 of this Order, and who fulfils to the satisfaction of the said Commissioners the conditions that are specified in the said paragraph 4 and such other conditions as the said Commissioners may impose, shall be entitled to be repaid so much of such tax as is specified in paragraph 5 of this Order.".

given under my Official Seal this 11th day of October 1988.

RAY MAC SHARRY,

Minister for Finance.

EXPLANATORY NOTE.

This Order provides for an extension of the existing VAT refund scheme for luxury touring coaches.