Value-Added Tax Act, 1972

Refund of tax.

20.—(1) Where, on a claim made in accordance with regulations, it is shown to the satisfaction of the Revenue Commissioners that, in relation to any taxable period, the amount of tax actually paid to the Collector-General in accordance with section 19 together with the amount of tax which qualified for deduction under section 12 exceeds the tax, if any, which would properly be payable if no deduction were made under the said section 12, they may refund the excess and may include any interest which has been paid under section 21 in the amount refunded.

(2) Notwithstanding anything in this Act, a refund of the tax paid in respect of radio broadcasting reception apparatus and parts thereof belonging to an institution or society may be made to the institution or society if, but only if—

(a) in the opinion of the Revenue Commissioners, it has for its primary object the amelioration of the lot of blind persons, and

(b) it shows, to the satisfaction of the Revenue Commissioners, that the goods in question are intended for the use of blind persons.

(3) (a) The Minister may by order provide that a person who fulfils to the satisfaction of the Revenue Commissioners such conditions as may be specified in the order in relation to the delivery to such person of goods of a kind specified in the order or the rendering to him of services of a kind so specified shall be entitled to be repaid so much, as is specified in the order, of any tax borne or paid by him in relation to such delivery or rendering as does not qualify for deduction under section 12 in computing his liability to tax.

(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 is 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.

(4) No refund shall be made under this section or under section 5 (4) unless the claim is made within the period of ten years from the end of the taxable period to which the claim relates.