S.I. No. 239/1980 - Value-Added Tax (Refund of Tax) (No. 11) Order, 1980.

S.I. No. 239 of 1980.


I, MICHAEL O'KENNEDY, 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. This Order may be cited as the Value-Added Tax (Refund of Tax) (No. 11) Order, 1980.

2. This Order shall be deemed to have come into operation on the 29th day of November, 1976.

3. In this Order "the Agency" means the European Space Agency established by the Convention for the Establishment of a European Space Agency signed at Paris on the 30th day of May, 1975.

4. Where the Agency establishes to the satisfaction of the Revenue Commissioners that it has borne tax on the supply to it of goods or services of substantial value which are strictly necessary for the exercise of its official activities and fulfils to the satisfaction of the said Commissioners all the conditions which are specified in paragraph 5 of this Order it shall be entitled to be repaid the tax so established as having been borne.

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

( b ) The Agency shall, by the production of an invoice, provided in accordance with section 17 (12) (a) (i) of the Value-Added Tax Act, 1972 , establish the amount of tax borne in relation to such supply.

GIVEN under my Official Seal, this 22nd of July, 1980.


Minister for Finance.


This Order enables repayment to be made, subject to certain conditions, of value-added tax paid on purchases of goods and services by the European Space Agency.