S.I. No. 43/1998 - Telecommunications (Miscellaneous Provisions) Act, 1996 (Section 6) Levy Order, 1998.

S.I. No. 43 of 1998.

TELECOMMUNICATIONS (MISCELLANEOUS PROVISIONS) ACT, 1996 (SECTION 6) LEVY ORDER, 1998.

I, ETAIN DOYLE, Director of Telecommunications Regulation, in exercise of the powers conferred on me by section 6 of the Telecommunications (Miscellaneous Provisions) Act, 1996 (No. 34 of 1996), hereby make the following Order:

1. (1) This Order may be cited as the Telecommunications (Miscellaneous Provisions) Act, 1996 (Section 6) Levy Order, 1998.

(2) This Order shall come into operation on the 1st day of April, 1998.

2. (1) In this Order—

"the Act of 1996" means the Telecommunications (Miscellaneous Provisions) Act, 1996 (No. 34 of 1996);

"the Director" means the Director of Telecommunications Regulation appointed under the Act of 1996;

"levy year" means a financial year of the office;

"the office" means the office of the Director established by section 2 of the Act of 1996;

"provider of telecommunications services" means a provider of telecommunications services to whom this Order applies;

"quarter" means a period of 3 months ending on the 31st day of March, 30th day of June, 30th day of September or 31st day of December;

"relevant financial year" means in relation to a provider of telecommunications services the financial year of the provider ending in the relevant levy year;

"relevant turnover" means in relation to a provider of telecommunications services the gross revenue excluding value added tax paid to the provider in respect of such services;

and any cognate words shall be construed accordingly.

(2) In this Order—

(a) a reference to an article or schedule is to an article of, or Schedule to, this Order unless it is indicated that reference to some other Order is intended;

(b) a reference to a sub-article is to the sub-article of the provision in which the reference occurs unless it is indicated that reference to some other provision is intended.

3. This Order shall apply to the providers of telecommunications services specified in the Schedule.

4. (1) A levy is hereby imposed on each provider of telecommunications services in respect of each levy year in which the provider is the holder of a licence referred to in the Schedule.

(2) Subject to article 6, the levy imposed by sub-article (1) shall be payable in equal quarterly instalments—

(a) (i) on the last day of the quarter in which this Order comes into operation, or

(ii) where the provider of telecommunications services concerned becomes the holder of such a licence after the coming into operation of this order, on the last day of the quarter in which the licence is granted,

and

(b) on the last day of each subsequent quarter in a levy year in which the licence remains in force.

5. (1) Subject to sub-articles (2) and (3), the amount of the levy imposed on a provider of telecommunications services in respect of any levy year in which the provider is the holder of a licence referred to in the Schedule shall—

(a) if the relevant turnover of the provider in the relevant financial year of the provider is less than£500,000, be£800,

and

(b) if the relevant turnover of the provider in the relevant financial year of the provider is£500,000 or more, be equivalent to 0.2% of the relevant turnover.

(2) Where a provider of telecommunications services is the holder of a licence referred to in the Schedule in the levy year in which this Order comes into operation the amount of the levy imposed on the provider in respect of that levy year shall—

(a) if the relevant turnover of the provider in the relevant financial year of the provider is less than£125,000, be£200,

and

(b) if the relevant turnover of the provider in the financial year of the provider is£125,000 or more, be equivalent to 0.05£ of the relevant turnover.

(3) (a) Where, apart from sub-article (2), a provider of telecommunications services is the holder of a licence referred to in the Schedule in part only of a levy year, the amount of the levy imposed on the provider in respect of that levy year shall—

(i) if the appropriate proportion of the relevant turnover of the provider is less than the appropriate proportion of£500,000, be an amount equivalent to the appropriate proportion of£800,

and

(ii) if the appropriate proportion of the relevant turnover of the provider is equivalent to or more than the appropriate proportion of£500,000, be an amount equivalent to the appropriate proportion of 0.2% of the relevant turnover.

(b) In this sub-article "appropriate proportion" means that proportion that the part of the levy year in which the provider holds the licence shall bear to the levy year concerned.

(4) Where, in respect of any levy year or part thereof, it is, by reason of the date in which the relevant financial year of the provider terminates, impractical for a provider of telecommunications services to determine his or her liability under this article for the purpose of making payments under article 4 as they fall due, the provider may, subject to article 6, assess his or her liability on the basis of his or her relevant turnover in the financial year ending in the previous levy year and may make provisional payments under article 4 accordingly.

6. (1) Every provider of telecommunications services shall, within 2 months of the end of each relevant financial year, submit to the Director a statement, certified by a person who is qualified under the Companies Act, 1963 (No. 33 of 1963), for appointment as auditor of a company, of the relevant turnover of the provider in that financial year.

(2) Where the amount paid by a provider of telecommunications services in accordance with articles 4 and 5 in respect of any levy year is less than the amount payable by reference to the said statement of relevant turnover, the provider concerned shall, within such time or times as may be specified by the Director in a request in writing, pay to the Director the balance of the levy so payable.

(3) Where the amount paid by a provider of telecommunications services in accordance with articles 4 and 5 in respect of any levy year is more than the amount payable by reference to the said statement of relevant turnover, the Director shall, as soon as may be after the end of the levy year, repay to the provider concerned the excess amount so paid.

7. If in respect of any levy the total amount collected by the Director under this Order exceeds the amount authorised by section 6 (1) of the Act of 1996, the Director shall, as soon as may be after the end of the levy year, repay to each provider a proportion of the excess amount collected equivalent to the proportion of said total amount collected paid by the provider concerned.

8. (1) A levy or portion thereof payable in accordance with the terms of this Order shall be paid in cash or by cheque, money order or postal order to the Director of Telecommunications Regulation.

(2) A payment referred to in sub-article (1) and a statement referred to in article 6 may be delivered or (save in the case of a payment in cash) sent by post to the Director at Abbey Court, Irish Life Centre, Abbey Street, Dublin 1, or at such other address as may from time to time be notified by the Director to each provider of telecommunications services at the last address of the provider.

(3) A request or repayment by the Director to a provider of telecommunications services under this Order may be delivered or sent by post to the provider at the last address of the provider.

(4) In this article "last address" in relation to a provider of telecommunications services means the last address of the provider notified to the Director for the purposes of this Order.

Article 3

SCHEDULE

Providers of telecommunications services to which this Order applies.

Any person who is, for the time being, a holder of a licence granted under or pursuant to section 111 of the Postal and Telecommunications Services Act, 1983 (No. 24 of 1983).

GIVEN under my hand, this 16th day of February, 1998.

ETAIN DOYLE.