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Insertion of Sixth Schedule in Principal Act.
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88.—The Principal Act is hereby amended by the insertion after the Fifth Schedule of the following Schedule:
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“SIXTH SCHEDULE
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Goods and Services Chargeable at the Rate Specified in Section 11 (1) (aa)
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(i) (a) Coal, peat and other solid substances, held out for sale solely as fuel,
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(b) gas of a kind used for domestic or industrial heating or lighting, whether in gaseous or liquid form, but not including gas of a kind normally used for welding and cutting metals or gas sold as lighter fuel,
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(c) hydrocarbon oil of a kind used for domestic or industrial heating, excluding gas oil (within the meaning of the Hydrocarbon Oil (Rebated Oil) Regulations, 1961 (S.I. No. 122 of 1961)), other than gas oil which has been duly marked in accordance with Regulation 6 (2) of the said Regulations;
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(ii) immovable goods;
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(iii) services 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;
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(iv) services, supplied on or after the 1st day of July, 1983, consisting of the repair or maintenance of mechanically propelled land vehicles including self-propelled mobile machinery (other than vehicles and machinery designed, constructed or intended for use on rails) and goods specified in paragraph (v), insofar as it applies to farmers, and paragraph (xx), of Part I of the Third Schedule, including the provision and installation in the course of supplying such services of goods of a kind normally included as parts of such vehicles when supplied new, but excluding—
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(a) the provision in the course of a repair or maintenance service of accessories, attachments, goods specified in paragraph (xxv) of the said Part I and batteries,
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(b) the repair and maintenance, whether performed separately or in the course of the repair or maintenance of other goods, of articles which are accessories or attachments or goods specified in the said paragraph (xxv), other than such articles that are of a kind specified in the said paragraph (v), insofar as it applies to farmers, and the said paragraph (xx), and
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(c) washing, cleaning and polishing;
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(v) agricultural services consisting of—
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(a) field work, reaping, mowing, threshing, baling, harvesting, sowing and planting,
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(b) disinfecting and ensilage of agricultural products,
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(c) destruction of weeds and pests and dusting and spraying of crops and land,
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(d) lopping, tree felling and similar forestry services, and
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(e) land drainage and reclamation;
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(vi) services of an auctioneer, solicitor, estate agent or other agent, directly related to the supply of immovable goods used for the purposes of an Annex A activity;
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(vii) farm accountancy or farm management services.”.
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