S.I. No. 249/1984 - Value-Added Tax (Refund of Tax) (No. 17) Order, 1984.

S.I. No. 249 of 1984.

VALUE-ADDED TAX (REFUND OF TAX) (No. 17) ORDER, 1984.

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. 17) Order, 1984.

(2) This Order shall be deemed to have come into operation on the 9th day of February, 1983.

2. In this Order "the Principal Order" means the Value-Added Tax (Refund of Tax) (No. 1) Order, 1972 ( S.I. No. 267 of 1972 ).

3. The Principal Order is hereby amended by—

( a ) the insertion in subparagraph (b) of paragraph 4 after "evidence" of ", including such particulars as may be required by the said Commissioners of payment of any grant received by him from the Department of Agriculture, Roinn na Gaeltachta or the Irish Land Commission",

( b ) the insertion in paragraph 5 after "paragraph 3 of this Order shall" of ", subject to paragraph 6 of this Order,", and

( c ) the insertion of the following paragraph after paragraph 5:

"6. A claim for repayment of tax under this Order shall be made only in respect of outlay involving a total amount of tax of more than £100.",

and the said subparagraph (b) and the said paragraph 5, as so amended, are set out in paragraphs 1 and 2, respectively, of the Table to this paragraph.

TABLE.

1. ( b ) he shall, by the production of plans, specifications or other sufficient documentary evidence, including such particulars as may be required by the said Commissioners of payment of any grant received by him from the Department of Agriculture, Roinn na Gaeltachta or the Irish Land Commission, establish that the outlay in relation to which his claim for a refund of tax arises was incurred—

(i) on the construction, extension, alteration or reconstruction of a building or structure which is designed for use solely or mainly for the purposes of a farming business, or

(ii) on the drainage or reclamation of any land intended for use for the purposes of such a business.

2.5. The amount of tax to be repaid to a person referred to in paragraph 3 of this Order shall, subject to paragraph 6 of this Order, be so much of the amount of tax established in accordance with paragraph 4 (c) of this Order to have been borne or paid as the person shows to the satisfaction of the Revenue Commissioners to be referable solely—

( a ) to that part of the outlay referred to in paragraph 4 (b) (i) of this Order which relates to the construction, extension, alteration or reconstruction of that part of the building or structure which was designed solely for the purposes of a farming business and has actually been put to use in such a business carried on by him, or

( b ) to that part of the outlay referred to in paragraph 4 (b) (ii) of this Order which relates to the drainage or reclamation of any land which has actually been put to use in such a business carried on by him.

4. A person who, before the commencement of this Order, has borne or paid tax in relation to outlay referred to in paragraph 3 of the Principal Order shall not be entitled to be repaid tax under the Principal Order by reason only of the making of this Order.

5. Subparagraph (d) (inserted by the Value-Added Tax (Refund of Tax) (No. 8) Order, 1978 ( S.I. No. 145 of 1978 )), of paragraph 4 of the Principal Order is hereby revoked.

GIVEN under my Official Seal, this 12th day of October, 1984.

ALAN M. DUKES,

Minister for Finance.

EXPLANATORY NOTE.

This Order extends the existing VAT refund arrangements for unregistered farmers so as to enable refunds to be made in respect of the VAT element in outlay by them on non grant-aided qualifying work in relation to farm buildings and land drainage or reclamation. VAT relief will apply only in respect of claims to repayment in excess of £100. The Order is effective from 9 February 1983.