S.I. No. 324/1983 - Value-Added Tax (Refund of Tax) (No. 16) Order, 1983.

S.I. No. 324 of 1983.


I, ALAN M. DUKES, 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. (1) This Order may be cited as the Value-Added Tax (Refund of Tax) (No. 16) Order, 1983.

(2) This Order shall be deemed to have come into operation on the 1st day of May, 1983.

2. In this Order—

( a ) "the Act" means the Value-Added Tax Act, 1972 ;

( b ) "sea-fishing vessel" means a sea-fishing boat which—

(i) is registered in accordance with the Merchant Shipping (Registry, Lettering and Numbering of Fishing Boats) (Regulations) Order, 1927 (S.R. & O., No. 105 of 1927), and

(ii) is registered under the Mercantile Marine Act, 1955 (No. 29 of 1955);

( c ) "hydrocarbon oil" means hydrocarbon oil of a kind specified in paragraph (i) (c) of the Sixth Schedule to the Act.

3. A person who establishes to the satisfaction of the Revenue Commissioners that he has borne or paid tax on the supply to or importation by him of hydrocarbon oil used for combustion in the engine of a sea-fishing vessel in the course of a sea-fishing business carried on by him and who fulfils to the satisfaction of the said Commissioners the conditions which are specified in paragraph 4 of this Order, shall be entitled to be repaid the amount of tax so borne or paid.

4. The conditions to be fulfilled by a person referred to in paragraph 3 of this Order are—

( a ) he shall claim a refund of the tax concerned by completing such claim form as may be provided for the purpose by the Revenue Commissioners and he shall certify the particulars shown on such claim form to be correct;

( b ) he shall, by the production of invoices, provided in accordance with section 17 (12) (a) (i) of the Act, or by the production of receipts for tax paid on goods imported, establish the amount of tax borne or paid to which the claim relates;

( c ) he shall establish that he is not a person who is registered in the register maintained under section 9 of the Act, nor a person required under the provisions of that section to furnish the particulars specified for registration;

( d ) except where the Revenue Commissioners otherwise allow, the claim for a refund of tax shall be made in respect of hydrocarbon oil used within a period or periods of three months.

GIVEN under my Official Seal, this 25th day of October, 1983.


Minister for Finance.


This Order enables sea-fishermen to reclaim the value-added tax borne or paid by them on the purchase or importation of hydrocarbon oil (marine diesel) for use on a registered sea-fishing vessel.