Value-Added Tax Act, 1972

Rates of tax.

11.—(1) Tax shall, subject to subsection (2), be charged at whichever of the following rates is appropriate in any particular case—

(a) 5·26 per cent. of the appropriate amount of any consideration, other than consideration to which paragraph (b) applies, which relates to the delivery of goods or the rendering of services of a kind specified in the Third 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 the Third Schedule and the rendering (if any) of services which but for this paragraph would be chargeable at the rate of 5·26 per cent. 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,

(c) 30·26 per cent. of the appropriate amount of any consideration which relates to the delivery of goods of a kind specified in the Fourth Schedule,

(d) zero per cent. of the appropriate amount of any consideration which relates to the delivery of any goods in the circumstances specified in paragraph (i) or (v) of the Second Schedule or the delivery of goods of a kind specified in paragraphs (vi) to (viii) of that Schedule or the rendering of services of a kind specified in that Schedule, and

(e) 16·37 per cent. of the appropriate amount of any consideration which relates to the delivery of any other goods or the rendering of any other services.

(2) Where goods which are of a kind specified in the Fourth Schedule and which—

(a) were imported, or sold in the State, before the specified day in such circumstances that wholesale tax was chargeable or would have been chargeable if that tax had been in force on the date of the importation or sale, or

(b) were imported or delivered on any previous occasion on or after that date in such circumstances that tax at the rate of 30·26 per cent. was chargeable in relation to such importation or delivery,

are delivered within the State on or after the specified day by a person other than a manufacturer of goods of the kind so delivered, tax shall be charged at the rate of 5·26 per cent. of the appropriate amount of the consideration for such delivery.

(3) Subject to sections 5 (5) and 10 (8) (c), where—

(a) goods of different kinds or services of different kinds or goods, whether or not of different kinds, and services, whether or not of different kinds, are delivered, or rendered, or delivered and rendered, for a consideration that is referable to the transaction as a whole and not separately to the different kinds of goods or goods and services, and

(b) but for this subsection, tax would fall to be charged at two or more rates in respect of the transaction.

tax shall be chargeable in respect of the transaction at the rate which is the higher or highest rate that, but for this subsection, would be chargeable in relation to any of the goods or services, as the case may be.

(4) Where goods for the manufacture of which materials have been supplied by or on behalf of any person are delivered by the manufacturer to that person and the rate of tax chargeable in relation to the delivery of the goods exceeds that chargeable in relation to the delivery of the materials, the person who delivers the goods shall be liable, in addition to any other liability imposed on him by this Act, to pay tax on the value of the materials supplied to him, at a rate equivalent to the difference between the two aforementioned rates.

(5) Where, in relation to an agreement of the kind referred to in section 3 (1) (b), the accountable person in respect of the tax chargeable on any portion of the consideration is a person other than the person who delivered the goods to which the agreement relates, the rate of tax at which the said portion of the consideration shall be chargeable shall be the rate applicable to the delivery of the goods in question.

(6) Where immovable goods consisting of machinery or business installations are let separately from other immovable goods of which they form part, tax shall be chargeable in respect of the transaction at the rate which would be chargeable if it were a hiring of movable goods of the same kind.

(7) The following provisions shall have effect for the purposes of subsection (1) (b):

(a) sections 8 (3) and 14 shall not apply to a person in so far as he is chargeable with tax at the rate specified in the said subsection (1) (b);

(b) the “appropriate amount of any consideration” shall be the total amount of money, excluding tax, received or receivable from persons admitted to a dance in respect of admission, together with, in case goods are delivered or services are rendered, or both goods are delivered and services are rendered, in connection with the dance, and payment of the consideration therefor is a condition of admission and is not included in the consideration in respect of admission, the total amount of money received or receivable in respect thereof;

(c) every person who intends to promote a dance or a series of dances shall notify the Revenue Commissioners in accordance with regulations of his intention to do so;

(d) the proprietor of any premises shall not promote a dance therein, or allow a dance to be promoted therein by any other person, unless he has received notice from the Revenue Commissioners that they have been notified in accordance with paragraph (c);

(e) paragraphs (a) to (d) and subsection (1) (b) shall not apply in any case in which the number of persons to be admitted to the dance is limited to one hundred and the consideration for admission does not exceed twenty new pence.

(8) (a) The Minister may by order declare that the rate at which tax shall be charged on the delivery or the importation of goods of any kind, or on the rendering of services of any kind, shall be a rate specified in subsection (1) which is lower than the rate at which, but for the order, tax would be charged.

(b) The Minister may by order amend or revoke an order under this subsection, including an order under this paragraph.

(c) An order under this subsection shall be laid before Dáil Éireann as soon as may be after it has been made and, if a resolution annulling the order is passed by Dáil Éireann within the next twenty-one days on which Dáil Éireann has sat after the order is laid before it, the order shall be annulled accordingly, but without prejudice to the validity of anything previously done thereunder.

(9) Subject to subsection (7), in this section “appropriate amount of any consideration” means the amount, as ascertained in accordance with section 10, on which tax is chargeable.