Finance Act, 1991

Insertion of Third Schedule in Principal Act.

86.—(1) The Principal Act is hereby amended by the insertion after the Second Schedule (inserted by the Finance Act, 1976 ) of the following Schedule:


Goods and Services Chargeable at the Rate Specified in Section 11 (1) (bi)

(i) immovable goods;

(ii) services, other than services specified in paragraph (xiv) of the Sixth Schedule, consisting of the development of immovable goods and the maintenance and repair of immovable goods including the installation of fixtures, where the value of movable goods (if any) provided in pursuance of an agreement in relation to such services does not exceed two-thirds of the total amount on which tax is chargeable in respect of the agreement;

(iii) concrete ready to pour;

(iv) blocks, of concrete, of a kind which comply with the specification contained in the Standard Specification (Concrete Building Blocks) Declaration, 1974 (Irish Standard 20: 1974);

(v) newspapers and periodicals, normally published at least fortnightly, the contents of each issue of which consist, wholly or mainly, as regards the quantity of printed matter contained in them, of information on the principal current events and topics of general public interest;

(vi) letting of the kind to which paragraph (iv) (b) of the First Schedule refers;

(vii) tour guide services;

(viii) the hiring (in this paragraph referred to as ‘the current hiring’) to a person of—

(a) a vehicle designed and constructed, or adapted, for the conveyance of persons by road,

(b) a ship, boat or other vessel designed and constructed for the conveyance of passengers and not exceeding 15 tons gross,

(c) a sports or pleasure craft of any description including a yacht, cabin cruiser, dinghy, canoe, skiff or racing boat, or

(d) a caravan, mobile home, tent or trailer tent,

under an agreement, other than an agreement of the kind referred to in section 3 (1) (b), for any term or part of a term which, when added to the term of any such hiring (whether of the same goods or of other goods of the same kind) to the same person during the period of 12 months ending on the date of the commencement of the current hiring, does not exceed 5 weeks.”.

(2) The Third Schedule (inserted by subsection (1)) to the Principal Act is hereby amended—

(a) in paragraph (ii) by the substitution of “paragraph (xiib) (b) or (xiv)” for “paragraph (xiv)”, and

(b) by the substitution of the following paragraph for paragraph (vi):

“(vi) (a) letting of immovable goods—

(I) by a hotel or guesthouse, or by a similar establishment which provides accommodation for visitors or travellers,

(II) in a house, apartment or other similar establishment which is advertised or held out as being holiday accommodation or accommodation for visitors or travellers, or

(III) in a caravan park, camping site or other similar establishment,


(b) the provision of accommodation which is advertised or held out as holiday accommodation in any caravan, mobile home, tent, trailer tent or houseboat.”.