S.I. No. 305/1999 - Value-Added Tax (Refund of Tax) (Amendment) Order, 1999.

I, CHARLIE McCREEVY, Minister for Finance, in exercise of the powers conferred on me by section 20 (3) (as amended by section 184 (1)(c) of the Finance Act, 1992 (No. 9 of 1992)) 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) (Amendment) Order, 1999.

(2) This Order shall be deemed to have come into operation on the 1st day of April, 1999.

2. Paragraph 2(1) of the Value-Added Tax (Refund of Tax) (No. 28) Order, 1996 ( S.I. No. 98 of 1996 ), is hereby amended by the substitution in the definition of “qualifying vehicle” of “2,700 millimetres in height” for “3,000 millimetres in height and of “950 millimetres in floor height” for 1,000 millimetres in floor height”.

EXPLANATORY NOTE.

(This note is not part of the Instrument and does not purport to be a legal interpretation.)

S.I. No. 98 of 1996 provides for a full repayment of VAT incurred by exempt coach operators on touring coaches of certain dimensions. This Order amends the S.I. to allow touring coaches of lesser dimensions in height and floor height to qualify for the repayment.