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S.I. No. 192/1985 - Value-Added Tax (Refund of Tax) (No. 18) Order, 1985.

S.I. No. 192 of 1985.

VALUE-ADDED TAX (REFUND OF TAX) (NO. 18) ORDER, 1985.

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. 18) Order, 1985.

(2) This Order shall be deemed to have come into operation on the 1st day of January, 1979.

2. In this Order—

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

"the Irish Water Safety Association" means the body established under the Irish Water Safety Association (Establishment) Order, 1980 ( S.I. No. 244 of 1980 ).

3. A body of persons which establishes to the satisfaction of the Revenue Commissioners that it has borne or paid tax in relation to the supply or hire to it, the importation by it or the repair, modification or maintenance for it of a boat or similar craft of a gross tonnage of 15 tons or less, designed and constructed, or adapted, for the purpose of rescue or assistance at sea, of equipment for use in or in conjunction with any such boat or craft, or of a building or structure for housing or operating such boat, craft or equipment, and which fulfills to the satisfaction of the said Commissioners the conditions specified in paragraph 4 of this Order shall be entitled to be repaid such tax.

4. The conditions to be fulfilled by a body of persons referred to in paragraph 3 of this Order are:

( a ) it shall claim a refund of the tax by completing such form as may be provided for the purpose by the Revenue Commissioners and shall certify the particulars shown on such form to be correct;

( b ) it shall, by the production of documentary evidence establish that the outlay in relation to which the claim for a refund of tax arises was incurred in respect of the supply or hire to it, the importation by it or the repair, modification or maintenance for it of a boat or similar craft of a gross tonnage of 15 tons or less designed and constructed, or adapted, for the purpose of rescue or assistance at sea, of equipment for use in or in conjunction with such boat or craft, or of a building or structure for housing or operating such boat, craft or equipment;

( c ) it shall, by the production of invoices provided in accordance with section 17 (12) (a) (i) of the Act, or by the production of a receipt for tax paid on importation, establish the amount of tax borne or paid in relation to the outlay referred to in subparagraph (b) of this paragraph;

( d ) subject to paragraph 5 of this Order, it shall, by the production of documentary evidence from the Irish Water Safety Association, establish to the satisfaction of the Revenue Commissioners that it provides services of rescue or assistance at sea and that the nature and extent of such services meet the requirements of the said Association in relation to the organisation and functioning of bodies of persons providing services of rescue or assistance at sea;

( e ) it shall establish to the satisfaction of the Revenue Commissioners that the boat or craft, the equipment, and the building or structure specified in paragraph 3 of this Order are not used for any purpose other then in relation to rescue or assistance at sea or the training of persons in connection therewith;

( f ) it shall establish that it is not a person who is registered in the register maintained under section 9 of the Act, nor a person required under the provisions of that section to furnish the particulars specified for registration;

( g ) except where the Revenue Commissioners otherwise allow, the claim for a refund of tax shall be made only in respect of outlay incurred within a period of twelve months or more.

5. The provisions of this Order, other than paragraph 4 (d), shall apply to claims for refund of tax made by the Irish Water Safety Association.

6. The secretary, or other officer acting as secretary for the time being, of a body of persons which makes a claim for refund of tax under this Order shall be answerable in addition to the body for doing all such acts as are required to be done by the body in relation to the making of such a claim.

GIVEN under my Official Seal, this 1st day of July, 1985.

ALAN M. DUKES,

Minister for Finance.

EXPLANATORY NOTE.

This Order enables VAT to be repaid, subject to certain conditions, in respect of small rescue craft, ancillary equipment and special boat buildings, to qualifying groups who provide a sufficient standard of sea rescue and assistance services. The Order also applies to similar equipment used by the Irish Water Safety Association. The Order applies retrospectively to qualifying purchases made from 1 January 1979.