S.I. No. 10/1987 - Value-Added Tax (Refund of Tax) (No. 20) Order, 1987.

S.I. No. 10 of 1987.


I, JOHN BRUTON, 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. 20) Order, 1987.

2. In this Order—

"the Act" means the Value-Added Tax Act, 1972 (No. 22 of 1972);

"qualifying goods" means any new instrument or new appliance, excluding means of transport—

(a) in relation to which the amount on which tax is chargeable by virtue of the Act is £20,000 or more,

(b) which has been designed and manufactured for use solely in medical research or in diagnosis, prevention, or treatment of illness,

(c) which has been the subject of a recommendation by the Minister for Health that, having regard to the requirements of the health services in the State, a refund of tax under this Order would be appropriate;

"qualifying body" means any body of persons engaged in the operation of a hospital.

3. Where a person establishes to the satisfaction of the Revenue Commissioners that—

(a) he has borne or paid tax which became chargeable on or after the 1st day of April, 1986, in respect of the supply to, or importation by, him of qualifying goods,

(b) he is a qualifying body or, if he is not such a body, the qualifying goods have been, or are to be, donated by him to a qualifying body,

(c) no part of the funds used, or to be used, in the purchase of the qualifying goods was, or is to be, provided, directly or indirectly, by the State, or by any board established by statute, or by any public or local authority, or by the qualifying body which has purchased the qualifying goods or to which they have been, or are to be, donated, or by any body of persons associated with such qualifying body in the operation of a hospital, or by any other body of persons operating a hospital,


(d) in respect of the supply or importation of qualifying goods, he is not entitled to repayment of the tax under any other provision of the Act or under any instrument made under statute administered by the Revenue Commissioners,

and the person completes such claim form as may be provided for the purpose by the Revenue Commissioners and certifies the particulars shown on such claim form to be correct, he shall be entitled to be repaid so much of such tax as is specified in paragraph 4 of the Order.

4. The amount of tax to be repaid under this Order shall be so much of the amount of tax specified in paragraph 3 (a) of this Order as is shown to the satisfaction of the Revenue Commissioners to be in excess of the amount which would have been borne or paid if the rate and percentage for the time being specified in section 11 (1) (c) of the Act had applied in relation to the goods.

GIVEN under my Official Seal, this 15th day of January, 1987.


Minister for Finance.


The effect of this Order will be to reduce the rate of Value-Added Tax from 25 per cent to 10 per cent on qualifying medical equipment purchased through voluntary donations.