Finance Act, 1963

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Persons accountable.

48.—(1) Save as otherwise provided by this Part of this Act, the person accountable for and liable to pay tax shall be—

(a) in the case of goods sold—the seller,

(b) in the case of goods hired—the person from whom the hirer hired the goods,

(c) in the case of the provision of services—the provider,

(d) in the case of the acceptance of bets made or entered into with the holder of a bookmaker's licence under the Betting Act, 1931 —such holder,

(e) in the case of the acceptance of stakes staked by means of a totalisator to which a licence under the Totalisator Act, 1929 , relates—the holder of the licence,

(f) in the case of the acceptance of stakes staked at gaming to which a licence under Part III of the Gaming and Lotteries Act, 1956 , relates—the holder of the licence,

(g) in relation to the issue of tickets or coupons issued for the purposes of a lottery to which a licence under Part IV of the Gaming and Lotteries Act, 1956 , relates—the holder of the licence,

(h) in the case of the acceptance of entry fees in respect of crossword puzzles, competitions and contests promoted through the medium of newspapers and other publications—the promoter,

(i) in the case of entertainments—in case the person providing the entertainment hired the premises in which the entertainment takes place and subsection (3) of section 47 of this Act does not apply, the person providing the entertainment and, in any other case, the proprietor of the premises.

(2) (a) Tax shall not be chargeable and a person shall not be accountable for tax on the moneys received by him in relation to any exempted activity.

(b) In the foregoing paragraph “exempted activity” means any activity which is mentioned in the First Schedule to this Act or is declared by the Minister for Finance by order to be, for the purposes of this subsection, exempted.

(3) (a) (i) Subject to subparagraph (ii) of this paragraph, a person who sells goods in the course of business may at his discretion elect to be accountable for tax on the moneys received by him in relation to the activities in which he engages in a case in which those moneys have not in any month exceeded, and are not likely in any month to exceed, £250, and unless he so elects and subject to paragraph (d) of this subsection, tax shall not be chargeable and he shall not be accountable for tax on those moneys.

(ii) Subparagraph (i) of this paragraph shall apply if, but only if, not less than 90 per cent. of the moneys received are received in respect of the sale of goods.

(b) (i) Subject to subparagraph (ii) of this paragraph, a person who sells goods in the course of business, other than a person to whom paragraph (a) of this subsection applies, may at his discretion elect to be accountable for tax on the moneys received by him in relation to the activities in which he engages in a case in which those moneys have not in any month exceeded, and are not likely in any month to exceed, £750, and unless he so elects and subject to paragraph (e) of this subsection, tax shall not be chargeable and he shall not be accountable for tax on those moneys.

(ii) Subparagraph (i) of this paragraph shall apply if, but only if, not less than 90 per cent. of the moneys received are received in respect of the sale of goods which have been procured by the seller from a person accountable for tax in respect of his sale of those goods.

(c) A person, other than a person to whom paragraph (a) or paragraph (b) of this subsection applies, may at his discretion elect to be accountable for tax on the moneys received by him in relation to the activities in which he engages in a case in which those moneys have not in any month exceeded, and are not likely in any month to exceed, £100, and unless he so elects and subject to paragraph (f) of this subsection, tax shall not be chargeable and he shall not be accountable for tax on those moneys.

(d) Where a person has not been accountable for tax by virtue of paragraph (a) of this subsection and the moneys received by him in relation to the activities in which he engages exceed £250 in each of two successive months, he shall become accountable for tax immediately on the expiration of the second month.

(e) Where a person has not been accountable for tax by virtue of paragraph (b) of this subsection and the moneys received by him in relation to the activities in which he engages exceed £750 in each of two successive months, he shall become accountable for tax immediately on the expiration of the second month.

(f) Where a person has not been accountable for tax by virtue of paragraph (c) of this subsection and the moneys received by him in relation to the activities in which he engages exceed £100 in any month he shall become accountable for tax from the commencement of such month.

(4) Reference in this Part of this Act to persons accountable and accountability in relation to tax shall be construed by reference to the foregoing provisions of this section.