S.I. No. 573/2004 - Value-Added Tax (Refund of Tax) (Amendment) Order 2004

STATUTORY INSTRUMENTS.

S.I. No. 573 of 2004 .

VALUE-ADDED TAX (REFUND OF TAX) (AMENDMENT) ORDER 2004.

S.I. No. 573 of 2004 .

VALUE-ADDED TAX (REFUND OF TAX) (AMENDMENT) ORDER 2004.

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. This Order may be cited as the Value-Added Tax (Refund of Tax) (Amendment) Order 2004.

2. Paragraph (2)(1) of the Value-Added Tax (Refund of Tax) (No. 28) Order 1996 ( S.I. No. 98 of 1996 ) (as amended by S.I. No. 305 of 1999 ), is hereby amended by the substitution in the definition of “qualifying vehicle” of “775 millimetres in floor height” for “950 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 lower floor height to qualify for the repayment.