Finance Act, 1982

Relief for hotels etc.

90.—(1) In this section “qualifying service” means a service consisting of the supply, for the benefit of persons not resident in the State, under an agreement made before the 1st day of January, 1982, of sleeping accommodation, with or without board, or of motor cars upon hire, boats upon hire or entertainment, at charges fixed at the time of the making of the agreement, to persons carrying on the business of travel agent, tour operator or the hiring out of motor cars or boats.

(2) In respect of the taxable periods commencing on the 1st day of May, 1982, the 1st day of July, 1982, the 1st day of September, 1982, and the 1st day of November, 1982, notwithstanding the provisions of section 11 of the Principal Act (as amended by this Act), tax shall, in relation to the supply of a qualifying service, be, and be deemed to have been, chargeable, at the rate of 15 per cent.