Finance Act 2008



Chapter 1

Electricity Tax

Interpretation (Chapter 1).

57.— (1) In this Chapter and in Schedule 2

“ accounting period ” means a calendar year, or such other period as the Commissioners may prescribe for the purposes of payment and returns under section 60 ;

“ business use ” has the same meaning that it has in Article 11 of the Directive;

“ claimant ” means a person claiming repayment under section 64 ;

“ CN Code ” means a Community subdivision to the combined nomenclature of the European Communities referred to in Article 1 of Council Regulation (EEC) No. 2658/87 of 23 July 1987 as amended by Council Regulation (EEC) No. 2031/2001 of 6 August 2001;

“ Commissioners ” means the Revenue Commissioners;

“ consumer ” means a person who receives electricity for consumption;

“ Directive ” means Council Directive No. 2003/96/EC of 27 October 2003;

“ dwelling ” means a premises or part of a premises used primarily as a residence;

“ electricity ” means electricity falling within CN Code 2716;

“ electronic means ” includes electrical, digital, magnetic, optical, electromagnetic, biometric, photonic means of transmission of data and other forms of related technology by means of which data is transmitted;

“ household use ” means use in a dwelling, other than for the purposes of any business activity in such dwelling;

“ local authority ” has the same meaning that it has in the Local Government Act 2001 ;

“ mixed supply ” means a single supply of electricity to a consumer for more than one use, where such uses are not all chargeable at the same rate of tax;

“ non-business use ” means any use other than business use and includes household use, and use by a public authority or a local authority;

“ officer ” means an officer of the Commissioners;

“ prescribed ” means prescribed by regulations made by the Commissioners under section 66 ;

“ public authority ” has the same meaning that it has in section 2 of the Local Government Act 2001 and includes any body prescribed by the Minister for the Environment, Heritage and Local Government pursuant to paragraph (g) of that definition;

“ supplier ” means an entity which supplies electricity to a consumer for consumption by such consumer as a user;

“ supply ” means a quantity of electricity supplied to a consumer;

“ tax ” means electricity tax within the meaning of subsection (1) of section 58 ;

“ unit ” means a megawatt hour.

(2) A word or expression that is used in this Chapter and which is also used in the Directive has, unless a meaning is provided by subsection (1) or the contrary intention otherwise appears, the same meaning in this Chapter as it has in the Directive.