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Number 34 of 1978
VALUE-ADDED TAX (AMENDMENT) ACT, 1978
ARRANGEMENT OF SECTIONS
Section | |
Short title, construction, collective citation and commencement. |
Enactments Repealed
Consequential Amendments
Number 34 of 1978
VALUE-ADDED TAX (AMENDMENT) ACT, 1978
Principal Act.
1.—In this Act “the Principal Act” means the Value-Added Tax Act, 1972.
Amendment of section 1 of Principal Act.
2.—Section 1 of the Principal Act is hereby amended by—
(a) the deletion of the definitions of “accountable person”, “established”, “manufacturer”, “rendering” and “residing”;
(b) the substitution of “‘establishment’” for “‘permanent establishment’”, and
(c) the insertion of the following definitions:
“‘agricultural produce’ has the meaning assigned to it by section 8;”,
“‘agricultural service’ has the meaning assigned to it by section 8;”,
“‘Community’ means the European Economic Community;”
“‘farmer’ has the meaning assigned to it by section 8;”,
“‘flat-rate addition’ has the meaning assigned to it by section 12A;”.
“‘flat-rate farmer’ has the meaning assigned to it by section 12A;”.
“‘supply’, in relation to goods, has the meaning assigned to it by section 3 and, in relation to services, has the meaning assigned to it by section 5, and cognate words shall be construed accordingly;”, and
“‘taxable person’ has the meaning assigned to it by section 8;.”
Amendment of section 2 of Principal Act.
3.—Section 2 (1) of the Principal Act is hereby amended by the substitution for paragraph (a) of the following paragraph:
“(a) on the supply of goods and services effected within the State for consideration by a taxable person in the course or furtherance of any business carried on by him, and”.
Amendment of section 3 of Principal Act.
4.—Section 3 of the Principal Act is hereby amended—
(a) by the substitution in subsection (1) of “In this Act ‘supply’, in relation to goods, means—” for “In this Act ‘delivery’, in relation to goods, shall, subject to subsection (1A), include—”, and of the following paragraphs for paragraphs (e) and (f):
“(e) the application (otherwise than by way of disposal to another person) by a person for the purposes of any business carried on by him of the goods, being goods which were developed, constructed, assembled, manufactured, produced, extracted, purchased or imported by him or by another person on his behalf, except where tax chargeable in relation to the application would, if it were charged, be wholly deductible under section 12, and
(f) the appropriation by a taxable person for any purpose other than the purpose of his business or the disposal free of charge of the goods where tax chargeable in relation to the goods—
(i) upon their acquisition by the taxable person, if they had been so acquired, or
(ii) upon their development, construction, assembly, manufacture, production, extraction, importation or application under paragraph (e),
as the case may be, was wholly or partly deductible under section 12,”,
(b) by the substitution of the following subsection for subsection (1A):
“(1A) Anything which is a supply of goods by virtue of paragraph (e) or (f) of subsection (1) shall be deemed, for the purposes of this Act, to have been effected for consideration in the course or furtherance of the business concerned:
Provided, however, that the following shall not be deemed to have been effected for consideration, that is to say:
(a) a gift of goods made in the course or furtherance of the business (otherwise than as one forming part of a series or succession of gifts made to the same person) the cost of which to the donor does not exceed a sum specified for that purpose in regulations,
(b) the gift, in reasonable quantity, to the actual or potential customer, of industrial samples in a form not ordinarily available for sale to the public.”,
(c) by the insertion of the following subsection:
“(1B) The provision of electricity, gas and any form of power, heat, refrigeration or ventilation shall be deemed, for the purposes of this Act, to be a supply of goods and not a supply of services”, and
(d) by the substitution for subsection (3) of the following subsection:
“(3) (a) The supply by auction of goods being—
(i) livestock, horses, greyhounds, vegetables, fruit, flowers, poultry, eggs or fish, or
(ii) immovable goods supplied in circumstances in which tax is not chargeable,
shall be deemed, for the purposes of this Act, to constitute a supply of the goods to and simultaneously by the auctioneer.
(b) The supply through an estate agent or other agent of—
(i) livestock, horses or greyhounds, or
(ii) immovable goods supplied in circumstances in which tax is not chargeable,
shall be deemed, for the purposes of this Act, to constitute a supply of the goods to and simultaneously by the agent.”.
Supply of services.
5.—The following section shall be substituted for section 5 of the Principal Act:
“5. (1) In this Act ‘supply’, in relation to a service, means the performance or omission of any act or the toleration of any situation other than the supply of goods and other than a transaction specified in section 3 (5).
(2) The provision of food and drink, of a kind specified in paragraph (xii) of the Second Schedule, in a form suitable for human consumption without further preparation—
(a) by means of a vending machine,
(b) in the course of operating a hotel, restaurant, cafe, refreshment house, canteen, establishment licensed for the sale for consumption on the premises of intoxicating liquor, catering business or similar business, or
(c) in the course of operating any other business in connection with the carrying on of which facilities are provided for the consumption of the food or drink supplied,
shall be deemed, for the purposes of this Act, to be a supply of services and not a supply of goods.
(3) Any of the following shall, if so provided by regulations, and in accordance therewith, be deemed, for the purposes of this Act, to be a supply of services by a person for consideration in the course or furtherance of his business—
(a) the use of goods forming part of the assets of his business for purposes other than those of his business,
(b) the supply by him of services for his own private or personal use and the supply by him of services free of charge for the private or personal use of his staff or for any purposes other than those of his business,
(c) the supply of services for his own private or personal use or that of his staff, for the supply of which he provides materials or facilities or towards the cost of which he contributes in whole or in part,
(d) the supply by him of services, other than those referred to in the preceding paragraphs of this subsection, for the purposes of his business except where tax on such services, if it were chargeable, would be wholly deductible under section 12.
(4) The supply of services through a person (in this subsection referred to as the agent) who, while purporting to act on his own behalf, concludes agreements in his own name but on the instructions of and for the account of another person, shall be deemed, for the purposes of this Act, to constitute a supply of the services to and simultaneously by the agent.
(5) Subject to subsections (6) and (7), the place where a service is supplied shall be deemed, for the purposes of this Act, to be the place where the person supplying the service has his establishment or (if more than one) the establishment of his which is most concerned with the supply or (if he has no establishment) his usual place of residence.
(6) (a) The place of supply of services connected with immovable goods, including the services of estate agents, architects and firms providing on-site supervision in relation to such goods, shall be deemed, for the purposes of this Act, to be the place where the goods are situated.
(b) Transport services shall be deemed, for the purposes of this Act, to be supplied where the transport takes place.
(c) The following services shall be deemed, for the purposes of this Act, to be supplied where they are physically performed:
(i) cultural, artistic, sporting, scientific, educational, entertainment or similar services,
(ii) ancillary transport activities such as loading, unloading and handling,
(iii) valuation of movable goods,
(iv) work on movable goods.
(d) The place of supply of services consisting of the hiring out of movable goods (other than means of transport) which are exported by the person from whom they are hired from one member State of the Community with a view to their being used in another such member State shall be deemed, for the purposes of this Act, to be the place of utilisation.
(e) The place of supply of services of any of the descriptions specified in the Fourth Schedule shall be deemed, for the purposes of this Act, to be—
(i) in case they are received, otherwise than for a business purpose, by a person whose usual place of residence is situated outside the Community, the place where he usually resides,
(ii) in case they are received by a person who has no establishment in the country in which, but for this subparagraph, the services would be deemed to be supplied and are so received for the purposes of any business carried on by him, the place where he has his establishment or (if more than one) the establishment of his at which or for the purposes of which the services are most directly used or to be used or (if he has no establishment anywhere) the place where he usually resides,
(iii) in any other case, the place specified in subsection (5) that is appropriate to the circumstances.
(7) Provision may be made by regulations for varying, in relation to services generally or of a description specified therein, the rules for determining their place of supply, and for that purpose the Fourth Schedule may be added to or varied.
(8) The transfer of the goodwill or other intangible assets of a business, in connection with the transfer of the business or part thereof, to another taxable person shall be deemed, for the purposes of this Act, not to be a supply of services.”.
Amendment of section 8 of Principal Act.
6.—Section 8 of the Principal Act is hereby amended by the substitution of the following subsections for subsections (1), (2), (3), (7), (8) and (9):
“(1) A person who, otherwise than as an employee of another person, engages in the supply, within the State, of taxable goods or services in the course of business shall, in addition to the persons referred to in section 4 (5) and subsections (2) and (2A), be a taxable person and shall be accountable for and liable to pay the tax charged in respect of such supply.
(2) Where by virtue of section 5 (6) (e) (ii) a taxable service that, apart from that provision, would be treated as supplied abroad, is deemed to be supplied in the State, the person who receives the service shall, in relation thereto, be a taxable person and be liable to pay the tax charged as if he had himself supplied the service for consideration in the course or furtherance of his business.
(2A) (a) The Minister may, following such consultations as he may deem appropriate, by order provide that the State and every local authority shall be taxable persons with respect to specified categories of supplies made by them of goods or services and, accordingly, during the continuance in force of any such order, but not otherwise, the State and every local authority shall be accountable for and liable to pay tax in respect of any such supplies made by them as if the supplies had been made in the course of business.
(b) The Minister may by order amend or revoke an order under this subsection, including an order under this paragraph.
(c) An order under this subsection shall be laid before Dáil Éireann as soon as may be after it is made and, if a resolution annulling the order is passed by Dáil Éireann within the next twenty-one days on which Dáil Éireann has sat after the order is laid before it, the order shall be annulled accordingly, but without prejudice to the validity of anything previously done thereunder.
(3) The following persons shall, not, unless they otherwise elect and then only during the period for which such election has effect, be taxable persons—
(a) a farmer,
(b) a person whose supplies of taxable goods or services consist exclusively of—
(i) supplies to taxable persons and persons to whom section 13 (3) applies of fish (not further processed than gutted, salted and frozen) which he has caught in the course of a sea-fishing business,
(ii) supplies of machinery, plant or other equipment which have been used by him in the course of a sea-fishing business, and
(iii) supplies of goods and services, other than those referred to in subparagraphs (i) and (ii), the total consideration for which has not exceeded and is not likely to exceed £3,000 in any period consisting of 6 consecutive taxable periods,
(c) (i) subject to subparagraph (ii), a person for whose supply of taxable goods and services the total consideration has not exceeded and is not likely to exceed £3,000 in any taxable period,
(ii) subparagraph (i) shall apply if, but only if, not less than 90 per cent. of the total consideration referred to therein is derived from the supply of taxable goods which the person has imported or which have been supplied to him by other taxable persons or which, being goods of a kind chargeable with tax at the rate of zero per cent., were supplied to him by persons other than taxable persons and not less than 50 per cent, of such consideration is derived from the supply of goods and services chargeable with tax at either of the rates for the time being specified in paragraph (a) or (b) of section 11 (1),
(d) (i) subject to subparagraph (ii), a person for whose supply of taxable goods and services the total consideration has not exceeded and is not likely to exceed £1,500 in any taxable period,
(ii) subparagraph (i) shall apply if, but only if, not less than 90 per cent. of the total consideration referred to therein is derived from the supply of taxable goods,
(e) a person, other than a person to whom paragraph (a), (b), (c) or (d) applies, for whose supply of taxable goods and services the total consideration has not exceeded and is not likely to exceed £500 in any taxable period.
(7) Where any goods or services are provided by a club or other similar organisation in respect of a payment of money by any of its members, then, for the purposes of this Act, the provision of the goods or services shall be deemed to be a supply by the club or other organisation of the goods or services (as the case may be) in the course or furtherance of a business carried on by it and the money shall be deemed to be consideration for the supply.
(8) Provision may be made by regulations whereby, if the Revenue Commissioners are satisfied that the business activities of two or more taxable persons are so interlinked that it would be expedient, in the interest of efficient administration of the tax to do so, then at the request of the taxable persons concerned—
(a) those activities may be deemed, for the purpose of this Act, to be carried on by any one of the persons and all transactions by or between such persons shall be deemed, for those purposes, to be transactions by that one person and all other rights and obligations under this Act shall be determined accordingly, and
(b) each such person may be made jointly and severally liable to comply with all the provisions of this Act and regulations (including the provisions requiring the payment of tax) that apply to those persons and subject to the penalties under this Act to which they would be subject if each such person was liable to pay to the Revenue Commissioners the whole of the tax chargeable, apart from regulations under this subsection, in respect of all such persons.
(9) In this Act—
‘agricultural produce’ means, in relation to a farmer, goods, other than live horses and live greyhounds, produced by him in the course of an Annex A activity;
‘agricultural service’ means, in relation to a farmer, any Annex B service supplied by him using his own labour or that of his employees or effected by means of machinery, plant or other equipment normally used for the purposes of an Annex A activity carried on by him;
‘Annex A activity’ means any activity of a description specified in Annex A (which is set out in Part I of the Fifth Schedule) of Council Directive No. 77/388/EEC of 17 May, 1977 (OJ No. L145/1 13. 6. 1977);
‘Annex B service’ means any service of a description specified in Annex B (which is set out in Part II of the Fifth Schedule) of the said Council Directive;
‘farmer’ means a person who engages in at least one Annex A activity and whose supplies of taxable goods and services in the course of business consist exclusively of—
(a) supplies of agricultural produce,
(b) supplies of agricultural services,
(c) supplies of machinery, plant or other equipment which has been used by him for the purposes of an Annex A activity, and
(d) supplies of goods and services, other than those referred to in paragraphs (a), (b) and (c), the total consideration for which has not exceeded and is not likely to exceed £3,000 in any period consisting of six consecutive taxable periods.”.
Amendment of section 9 of Principal Act.
7.—Section 9 of the Principal Act is hereby amended by the substitution of the following subsection for subsection (1):
“(1) The Revenue Commissioners shall set up and maintain a register of persons who may become or who are taxable persons.”.
Amount on which tax is chargeable.
8.—The following section shall be substituted for section 10 of the Principal Act:
“10. (1) The amount on which tax is chargeable by virtue of section 2 (1) (a) shall, subject to this section, be the total consideration which the person supplying goods or services becomes entitled to receive in respect of or in relation to such supply of goods or services, including all taxes, commissions, costs and charges whatsoever, but not including value-added tax chargeable in respect of the supply.
(2) If the consideration referred to in subsection (1) does not consist of or does not consist wholly of an amount of money, the amount on which tax is chargeable shall be the total amount of money which might reasonably be expected to be charged if the consideration consisted entirely of an amount of money equal to the open market price:
Provided that in computing the amount on which tax is chargeable as aforesaid a deduction may be made for the open market price of second-hand movable goods given in exchange or part exchange for goods, whether new or second-hand, of the same kind.
(3) (a) If for any non-business reason the actual consideration in relation to the supply of any goods or services is less than that which might reasonably be expected to be received if the consideration were an amount equal to the open market price or there is no consideration, the amount on which tax is chargeable shall be the open market price.
(b) If the consideration actually received in relation to the supply of any goods or services exceeds the amount which the person supplying the goods or services was entitled to receive, the amount on which tax is chargeable shall be the amount actually received, excluding tax chargeable in respect of the supply.
(c) If, in a case not coming within paragraph (a), the consideration actually received in relation to the supply of any goods or services is less than the amount on which tax is chargeable or no consideration is actually received, such relief may be given by repayment or otherwise in respect of the deficiency as may be provided by regulations.
(4) The amount on which tax is chargeable in relation to a supply of goods referred to in paragraph (d) (ii), (e) or (f) of section 3 (1) or a supply of services by virtue of regulations made for the purposes of section 5 (3) shall be the cost, excluding tax, of the goods to the person supplying the goods or the cost, excluding tax, of supplying the services, as the case may be.
(5) The amount on which tax is chargeable in relation to services for the tax chargeable on which the recipient is, by virtue of section 8 (2), liable shall be the consideration for which the services were in fact supplied to him.
(6) Where a right to receive goods or services for an amount stated on any token, stamp, coupon or voucher is granted for a consideration, the consideration shall be disregarded for the purposes of this Act except to the extent (if any) that it exceeds that amount.
(7) Provision may be made by regulations for the purpose of determining the amount on which tax is chargeable in relation to one or more of the following:
(a) supplies of goods and services to which an order under section 8 (2A) applies,
(b) supplies of stamps, coupons, tokens or vouchers when supplied as things in action (not being stamps, coupons, tokens or vouchers specified in subsection (6)),
(c) supplies of goods or services wholly or partly in exchange for stamps, coupons, tokens or vouchers of a kind specified in subsection (6) or paragraph (b),
(d) supplies deemed, pursuant to subsection (3) or (4) of section 3, to be made to and by the persons therein mentioned,
and such regulations may, in the case of supplies referred to in paragraph (b), provide that the amount on which tax is chargeable shall be nil.
(8) (a) Where the value of movable goods (not being goods of a kind specified in paragraph (xii) of the Second Schedule) provided under an agreement for the supply of services exceeds two-thirds of the total consideration under the agreement for the provision of those goods and the supply of the services, other than transport services in relation to them, the consideration shall be deemed to be referable solely to the supply of the goods and tax shall be charged at the appropriate rate or rates specified in section 11 on the basis of any apportionment of the total consideration made in accordance with paragraph (b).
(b) Where goods of different kinds are provided under an agreement of the kind referred to in paragraph (a), the amount of the consideration referable to the supply of goods of each kind shall be ascertained for the purposes of that paragraph by apportioning the total consideration in proportion to the value of the goods of each kind provided.
(c) This subsection shall also apply to an agreement for the supply of immovable goods and, accordingly, the references in paragraphs (a) and (b) to an agreement for the supply of services shall be deemed to include a reference to such an agreement.
(9) (a) On the supply of immovable goods and on the supply of services consisting of the development of immovable goods, the value of any interest in the goods disposed of in connection with the supply shall be included in the consideration.
(b) The value of any interest in immovable goods shall be the open market price of such interest.
(10) In this section—
‘interest’, in relation to immovable goods, and ‘disposal’, in relation to any such interest, shall be construed in accordance with section 4 (1):
‘the open market price’, in relation to the supply of any goods or services, means the price, excluding tax, which the goods might reasonably be expected to fetch or which might reasonably be expected to be charged for the services if sold in the open market at the time of the event in question.”.
Amendment of section 11 of Principal Act.
9.—Section 11 of the Principal Act is hereby amended by the substitution of the following subsections for subsections (1), (2), (3) and (4A):
“(1) Tax shall, subject to subsection (2), be charged at whichever of the following rates is appropriate in any particular case—
(a) 10 per cent. of the amount on which tax is chargeable in relation to the supply of goods of a kind specified in Part I of the Third Schedule or the supply of services of a kind specified in Part II of that Schedule,
(b) zero per cent. of the amount on which tax is chargeable in relation to the supply of any goods in the circumstances specified in paragraph (i) of the Second Schedule or the supply of goods of a kind specified in paragraphs (v) (a) and (b), (vii), (viii), (x), (xii) to (xv) and (xvii) to (xx) of that Schedule or the supply of services of a kind specified in that Schedule, and
(c) 20 per cent. of the amount on which tax is chargeable in relation to the supply of any other goods or services.
(2) (a) In relation to the supply of livestock, tax shall be chargeable at the rate specified in subsection (1) (a) on 10 per cent. of the total amount on which tax is chargeable and at the rate of zero per cent. on the balance of the said total amount.
(b) On the supply of immovable goods and on the supply of services consisting of the development of immovable goods, or the maintenance and repair of those goods including the installation of fixtures, if the value of movable goods (if any) provided in pursuance of the agreement for making any such supply does not exceed two-thirds of the total amount on which tax is chargeable in respect of the agreement, tax shall be chargeable at the rate specified in subsection (1) (a) on 30 per cent, of the total amount on which tax is chargeable and at the rate of zero per cent. on the balance of the said total amount.
(3) Subject to section 10 (8), where—
(a) supplies of different kinds are made for a consideration in money which is referable to all the supplies and not separately to the different kinds of supplies, and
(b) one or both of the following subparagraphs applies or apply, that is to say—
(i) but for this subsection, tax would not be chargeable in respect of one or more (but not all) of the supplies,
(ii) but for this subsection, tax would (apart from subsection (2)) fall to be charged at two or more of the rates specified in subsection (1) in respect of the supplies,
then, unless regulations provide for apportionment of the consideration—
(c) where subparagraph (i) (but not subparagraph (ii)) of paragraph (b) applies, tax shall be chargeable in respect of all the supplies at the rate specified in subsection (1) appropriate to the supply of taxable goods or services included in the supplies,
(d) where subparagraph (ii) of paragraph (b) applies (whether alone or with subparagraph (i) of that paragraph), tax shall be chargeable in respect of all the supplies at the higher or highest rate (as the case may be) specified in subsection (1) appropriate to the supply of any taxable goods or services included in the supplies:
Provided that, where goods—
(I) are chargeable with tax at different rates,
(II) are packaged for sale as a unit, and
(III) are offered for sale for a consideration in money which is referable to the package as a whole and not to the different kinds of goods included therein,
the inclusion in the package of goods chargeable at a particular rate shall not be taken into account for the purpose of the preceding provisions of this subsection where the total tax-exclusive value of such goods does not exceed 50 per cent. of the total tax-exclusive consideration for the package or 5 pence, whichever is the lesser, and, in any such case, the rate of tax chargeable in relation to the package shall be determined by reference to the other goods included therein.
(4A) Where—
(a) goods of a kind specified in paragraph (xii) of the Second Schedule are used by a person in the course of the supply by him of taxable services, and
(b) the goods are provided by or on behalf of the person to whom the services are supplied,
the person who supplies the taxable services shall be liable in respect thereof, in addition to any other liability imposed on him under this Act, to pay tax on the value of the goods so used at the rate specified in section 11 (1) (a).”.
Amendment of section 12 of Principal Act.
10.—Section 12 of the Principal Act is hereby amended by the substitution of the following subsections for subsections (1) and (3):
“(1) In computing the amount of tax payable by a taxable person in respect of a taxable period there may be deducted—
(a) the tax charged to him during the period by other taxable persons by means of invoices, prepared in the manner prescribed by regulations, in respect of supplies of goods or services to him,
(b) the tax paid by him during the period, or payable by him in relation to the period, in respect of goods imported by him,
(c) the tax chargeable during the period in respect of goods applied for the purposes of his business and treated as supplied in accordance with section 3 (1) (e),
(d) the tax chargeable during the period in respect of services carried out by him for the purposes of his business and treated as supplied by him for consideration in the course or furtherance of his business in accordance with section 5 (3) (d),
(e) the tax chargeable during the period, being tax for which he is liable by virtue of section 8 (2), in respect of services received by him, and
(f) tax charged to him during the period by means of invoices prepared in the manner prescribed by regulations and issued to him in accordance with section 12A.
(3) (a) Notwithstanding anything in subsection (1), a deduction of tax under that subsection shall not be made if, and to the extent that, the tax relates to—
(i) the provision of food or drink, or accommodation or other personal services, for the taxable person, his agents or his employees, except to the extent, if any, that such provision constitutes a supply of services in respect of which he is accountable for tax,
(ii) entertainment expenses incurred by the taxable person, his agents or his employees,
(iii) the acquisition (including hiring) of motor vehicles otherwise than as stock-in-trade or for the purposes of a business which consists in whole or part of the hiring of motor vehicles or for use, in a driving school business, for giving driving instruction,
(iv) the purchase of petrol otherwise than as stock-in-trade, or
(v) goods or services used by the taxable person for the purposes of an exempted activity (whether carried on in the State or elsewhere) or for purposes other than those of his business.
but subparagraph (v) shall not operate to prevent a deduction of tax if, and to the extent that, the tax relates to goods and services used for the purposes of any of the following activities:
(I) transport outside the State of passengers and their accompanying baggage,
(II) services specified in paragraph (i), (xi) or (xii) of the First Schedule, and agency services in regard thereto, supplied outside the Community, and
(III) insurance services and the provision of credit, and agency services in regard thereto, directly in connection with the export of goods to a place outside the Community.
(b) In paragraph (a) of this subsection ‘motor vehicles’ means motor vehicles designed and constructed for the conveyance of persons by road and sports motor vehicles, estate cars, station wagons, motor cycles, motor scooters, mopeds and auto cycles, whether or not designed and constructed for the purpose aforesaid, excluding vehicles designed and constructed for the carriage of more than 16 persons (inclusive of the driver), invalid carriages and other vehicles of a type designed for use by invalids or infirm persons.”.
Special provisions for tax invoiced by flat-rate farmers.
11.—The following section shall be inserted after section 12 of the Principal Act:
“12A. (1) Where a flat-rate farmer supplies agricultural produce or an agricultural service to a person, the farmer shall, subject to section 17 (2), issue to the person an invoice indicating the consideration (exclusive of the flat-rate addition) in respect of the supply and an amount (in this Act referred to as ‘a flat-rate addition’) equal to 1 per cent, of the said consideration (exclusive of the said addition), and the person shall, if he is a taxable person, be entitled to treat the flat-rate addition as tax deductible under section 12 subject, however, to any restrictions imposed by or under subsection (3) or (4) of that section.
(2) In this Act ‘flat-rate farmer’ means a farmer who is not a taxable person.”.
Remission of tax on goods exported, etc.
12.—The following section shall be inserted after section 12A (inserted by this Act) of the Principal Act:
“13. (1) Regulations may make provision for remitting or repaying, subject to such conditions (if any) as may be specified in the regulations or as the Revenue Commissioners may impose, the tax chargeable in respect of the supply of goods, or of such goods as may be specified in the regulations, in cases where the Revenue Commissioners are satisfied—
(a) that the goods have been or are to be exported,
(b) that the goods have been shipped on board an aircraft or ship proceeding to a place outside the State,
(c) that the goods are, or are to be used in, a fishing vessel used or to be used for the purposes of commercial sea fishing.
(2) Regulations may make provision for remitting or repaying, subject to such conditions (if any) as may be specified in the regulations or as the Revenue Commissioners may impose, the tax chargeable in respect of the supply of all or any one or more (as may be specified in the regulations) of the following services:
(a) services directly linked to the export of goods or the transit of goods from a place outside the State to another place outside the State,
(b) the repair, maintenance and hiring of plant or equipment used in a vessel or an aircraft specified in paragraph (v) of the Second Schedule,
(c) the repair, maintenance and hiring of a vessel used, or of plant or equipment used in a vessel used, for the purposes of commercial sea fishing.
(3) (a) The Revenue Commissioners shall, in accordance with regulations, repay to a person to whom this subsection applies, deductible tax chargeable in respect of supplies of goods or services to him or in respect of goods imported by him.
(b) This subsection applies to a person who shows to the satisfaction of the Revenue Commissioners that he carries on a business outside the State and that he supplies no goods or services in the State.
(c) In this subsection “deductible tax”, in relation to a person to whom this subsection applies, means tax chargeable in respect of goods or services used by him for the purposes of any business carried on by him to the extent that such tax would be deductible by him under section 12 if the business were carried on by him within the State but does not include tax chargeable in respect of goods for supply within the State or for hiring out for utilisation within the State.
(4) Where imported goods chargeable with tax under section 2 (1) (b) are supplied while warehoused and before the tax becomes due, the supply shall be disregarded for the purposes of this Act if it is made under an agreement in writing requiring the purchaser to account for such tax and, in such a case, the purchaser shall be deemed, for the purposes of sections 15 and 27 (4), to have imported the goods.
(5) Where goods chargeable with a duty of excise on their manufacture or production are supplied while warehoused and before payment of the duty, then—
(a) if there is more than one such supply, any but the last such supply shall be disregarded for the purposes of this Act,
(b) the amount on which tax is chargeable in relation to such supply or the last such supply (as the case may be) shall be increased by the amount of the duty, and
(c) the tax chargeable on the supply shall be payable, together with the duty, by the person by whom the duty is paid:
Provided that regulations may—
(a) make provision for enabling goods which are supplied as aforesaid and are so supplied to a registered person for the purposes of a business carried on by him to be removed from warehouse, subject to such conditions or restrictions as may be specified in the regulations or as the Revenue Commissioners may impose, without payment of the tax on the supply and
(b) provide that tax be accounted for by him in the return, made by him under section 19 (3), in respect of the taxable period during which the goods are so removed.”.
Determination of tax due by reference to cash receipts.
13.—The following section is hereby substituted for section 14 of the Principal Act:
“14. (1) (a) A person who satisfies the Revenue Commissioners that, taking one period with another, he derives not less than 90 per cent. of his turnover from the supply of taxable goods or services to persons who are not registered persons may, in accordance with regulations, be authorised to determine the amount of tax which becomes due by him during any taxable period (or part thereof) during which the authorisation has effect by reference to the amount of the moneys which he receives during such taxable period (or part thereof) in respect of supplies, whether made before, on or after the specified day, of taxable goods and services.
(b) A person, other than a person to whom paragraph (a) applies, may, in accordance with regulations, be authorised to determine the amount of tax referable to taxable services which becomes due by him during any taxable period (or part thereof) during which the authorisation has effect by reference to the amount of the moneys which he receives during such taxable period (or part thereof) in respect of the supply, whether before, on or after the specified day, of taxable services.
(2) The Revenue Commissioners may, in accordance with regulations, cancel an authorisation under paragraph (a) or (b) of subsection (1), and may, by regulations, exclude from the application of the said paragraphs (a) and (b) any tax due in respect of specified descriptions of supplies of goods or services and any moneys received in respect of such supplies.”.
Charge of tax on imported goods.
14.—The following section is hereby substituted for section 15 of the Principal Act:
“15. (1) Subject to subsection (2), section 14 shall not apply to tax provided for by section 2 (1) (b) and that tax shall be charged—
(a) on goods of a kind specified in Part I of the Third Schedule at the percentage specified in section 11 (1) (a) of the value of the goods,
(b) on all other goods at the percentage specified in section 11 (1) (c) of the value of the goods.
(2) Tax as aforesaid shall not be charged on goods of a kind specified in paragraphs (xviii), (xx) and (xxi) of the First Schedule and paragraphs (v), (vii), (viii), (x), (xii) to (xv) and (xvii) to (xx) of the Second Schedule.
(3) The value of imported goods for the purposes of this section shall be their value determined in accordance with the acts for the time being in force adopted by the institutions of the Community relating to the valuation of goods for customs purposes, modified by the substitution of references to the territory of the State for references to the customs territory of the Community, together with any taxes, duties and other charges levied either outside or, by reason of importation, within the State (except value-added tax) on the goods and not included in the determination.
(4) Notwithstanding subsection (3), the value of imported livestock for the purposes of this section shall be 10 per cent. of their value as ascertained in accordance with that subsection.
(5) The Revenue Commissioners may, in accordance with regulations, remit or repay, if they think fit, the whole or part of the tax chargeable—
(a) on the importation of any goods which are shown to their satisfaction to have been previously exported,
(b) on the importation of any goods if they are satisfied that the goods have been or are to be re-exported,
(c) on the importation of any goods from the customs-free airport by an unregistered person who shows to the satisfaction of the Revenue Commissioners that he has already borne tax on the goods.
(6) Subject to the foregoing provisions of this section, the provisions of the Customs Consolidation Act, 1876, and of other law in force in the State relating to customs shall apply, with such exceptions and modifications (if any) as may be specified in regulations, to tax referred to in this section as if it were a duty of customs.
(7) Regulations may—
(a) make provision for enabling goods imported by registered persons or by such classes of registered persons as may be specified in the regulations for the purposes of a business carried on by them to be delivered or removed, subject to such conditions or restrictions as may be specified in the regulations or as the Revenue Commissioners may impose, without payment of the tax chargeable on the importation, and
(b) provide that the tax be accounted for by the persons or classes of persons aforesaid in the return, made by them under section 19 (3), in respect of the taxable period during which the goods are so delivered or removed.”.
Amendment of section 17 of Principal Act.
15.—Section 17 of the Principal Act is hereby amended—
(a) by the insertion, after subsection (1), of the following subsection:
“(2) A flat-rate farmer who, in accordance with section 12A, is required to issue an invoice in respect of the supply of agricultural produce or an agricultural service shall, in respect of each such supply, issue an invoice in the form and containing such particulars (in addition to those specified in the said section 12A) as may be specified by regulations if the following conditions are fulfilled:
(a) the issue of an invoice is requested by a taxable person,
(b) the taxable person provides the form for the purpose of the invoice and enters the appropriate particulars thereon, and
(c) the taxable person gives to the flat-rate farmer a copy of the invoice,
but may issue the invoice if those conditions or any of them are not fulfilled.”,
(b) by the insertion, after subsection (3), of the following subsection:
“(4) Where subsequent to the issue by a flat-rate farmer of an invoice in accordance with subsection (2), the consideration as stated on the invoice is increased or reduced, or a discount is allowed, whichever of the following provisions is appropriate shall have effect:
(a) in case the consideration is increased, the flat-rate farmer shall issue another invoice (if the conditions referred to in subsection (2) are fulfilled in relation to it) containing particulars of the increase and of the flat-rate addition appropriate thereto and in such form and containing such other particulars as may be specified by regulations and such other invoice shall be deemed, for the purposes of section 12, to be issued in accordance with section 12A, but the said farmer may issue the invoice if the said conditions or any of them are not fulfilled,
(b) in case the consideration is reduced or a discount is allowed, the flat-rate farmer shall, if the person to whom the supply was made is a taxable person, issue a document (in this section referred to as ‘a farmer credit note’) containing particulars of the reduction or discount and in such form and containing such other particulars as may be specified by regulations, and the amount which the taxable person may deduct under section 12 shall, in accordance with regulations, be reduced by an amount equal to the amount of the flat-rate addition appropriate to the amount of the reduction or discount.”,
(c) by the insertion after subsection (6) of the following subsection:
“(6A) (a) If a person, other than a flat-rate farmer, issues an invoice stating an amount of flat-rate addition, he shall be liable to pay to the Revenue Commissioners as tax the amount of flat-rate addition stated and shall, in relation to such amount, be deemed, for the purposes of this Act, to be a taxable person.
(b) If a flat-rate farmer issues an invoice stating an amount of flat-rate addition otherwise than in respect of an actual supply of agricultural produce or an agricultural service or in respect of such a supply but stating a greater amount of flat-rate addition than is appropriate to the supply, he shall be liable to pay to the Revenue Commissioners as tax the amount or the excess amount, as the case may be, of the flat-rate addition stated and shall, in relation to such amount or such excess amount, be deemed, for the purposes of this Act, to be a taxable person.
(c) If a flat-rate farmer, in a case in which he is required to issue a farmer credit note under subsection (4) (b), fails to issue the credit note within the time allowed by regulations or issues a credit note stating a lesser amount of flat-rate addition than is appropriate to the reduction in consideration or the discount, he shall be liable to pay to the Revenue Commissioners as tax the amount of flat-rate addition which should have been stated on the credit note or the amount of the deficiency of flat-rate addition, as the case may be, and shall, in relation to such amount or such deficiency, be deemed, for the purposes of this Act, to be a taxable person.”,
(d) by the insertion in subsection (8), after “subsection (1)” of “or subsection (2), as may be appropriate,”,
(e) by the insertion in subsection (9), after paragraph (a), of the following paragraph—
“(aa) Paragraph (a) shall not apply where the person who issued the invoice referred to therein was, at the time of its issue, a person authorised, in accordance with section 14 (1), to determine his tax liability in respect of supplies of the kind in question by reference to the amount of moneys received.”,
(f) by the insertion in subsection (10) (a) after “another registered person” of “or agricultural produce or agricultural services are supplied to a registered person by a flat-rate farmer”,
(g) by the insertion after subsection (11) of the following subsection:
“(11A) Where a person who is entitled to receive a farmer credit note under subsection (4) (b) from another person issues to that other person, before the date on which a farmer credit note is issued by that other person, a document (in this section referred to as ‘a farmer debit note’) in such form and containing such particulars as may be specified by regulations, then, for the purposes of this Act—
(a) the person who issues the debit note shall, if the person to whom it is issued accepts it, be deemed to have received from the person by whom the debit note was accepted a farmer credit note containing the particulars set out in such debit note, and
(b) the person to whom such debit note is issued shall, if he accepts it, be deemed to have issued to the person from whom the debit note was received a farmer credit note containing the particulars set out in such debit note.”,
(h) by the insertion in subsection (12) (a) (ii) before “services”, of “goods or”, and
(i) by the insertion of the following subsection after subsection (12):
“(13) The provisions of this Act (other than this section) relating to credit notes and debit notes issued under subsections (3) and (11), respectively, of this section shall apply in relation to farmer credit notes and farmer debit notes as they apply in relation to the credit notes and debit notes aforesaid.”.
Amendment of section 19 of Principal Act.
16.—Section 19 of the Principal Act is hereby amended by the substitution of the following subsection for subsection (3):
“(3) Within 9 days immediately after the tenth day of the month immediately following a taxable period, a taxable person shall furnish to the Collector-General a true and correct return prepared in accordance with regulations of the amount of tax which became due by him during the taxable period, not being tax already paid by him in relation to goods imported by him, and the amount, if any, which may be deducted in accordance with section 12 in computing the amount of tax payable by him in respect of such taxable period and such other particulars as may be specified in regulations, and shall at the same time remit to the Collector-General the amount of tax, if any, payable by him in respect of such taxable period.”.
Determination of tax due.
17.—The following section shall be substituted for section 23 of the Principal Act:
“(1) Where, in relation to any period consisting of one taxable period or of two or more consecutive taxable periods, the Revenue Commissioners have reason to believe that an amount of tax is due and payable to them by a person in any of the following circumstances:
(a) the total amount of tax payable by the person was greater than the total amount of tax (if any) paid by him,
(b) the total amount of tax refunded to the person in accordance with section 20 (1) was greater than the amount (if any) properly refundable to him, or
(c) an amount of tax is payable by the person and a refund under section 20 (1) has been made to the person,
then, without prejudice to any other action which may be taken, they may, in accordance with regulations but subject to section 30, make an estimate in one sum of the total amount of tax which in their opinion should have been paid or the total amount of tax (including a nil amount) which in accordance with section 20 (1) should have been refunded, as the case may be, in respect of the taxable period or periods comprised in such period and may serve a notice on the person specifying—
(i) the total amount of tax so estimated,
(ii) the total amount of tax (if any) paid by the person or refunded to the person in relation to the said period, and
(iii) the total amount so due and payable as aforesaid (referred to subsequently in this section as ‘the amount due’).
(2) Where notice is served on a person under subsection (1), the following provisions shall apply:
(a) the person may, if he claims that the amount due is excessive, on giving notice to the Revenue Commissioners within the period of twenty-one days from the date of the service of the notice, appeal to the Appeal Commissioners, and
(b) on the expiration of the said period, if no notice of appeal is received or, if notice of appeal is received, on determination of the appeal by agreement or otherwise, the amount due, or the amended amount due as determined in relation to the appeal, shall become due and payable as if the tax were tax which the person was liable to pay for the taxable period during which the period of fourteen days from the date of the service of the notice under subsection (1) expired or the appeal was determined by agreement or otherwise, whichever taxable period is the later.”.
Amendment of section 26 of Principal Act.
18.—Section 26 of the Principal Act is hereby amended—
(a) by the insertion, in subsection (1), after “11 (7),”, of “12A,”,
(b) by the insertion after subsection (2) of the following subsection:
“(2A) Any person who, otherwise than under and in accordance with section 12A or 17 (4) (a), issues an invoice in which an amount of flat-rate addition is stated shall be liable to a penalty of £20.”, and
(c) by the insertion, in subsection (3), after “(2)” of “or (2A)”.
Amendment of section 27 of Principal Act.
19.—Section 27 of the Principal Act is hereby amended—
(a) by the substitution of the following subsection for subsection (4):
“(4) If a person, in a case in which he represents that he is a registered person or that goods imported by him were so imported for the purposes of a business carried on by him, improperly procures the importation of goods without payment of tax in circumstances in which tax is chargeable, he shall be liable to a penalty of £500, and, in addition, he shall be liable to pay to the Revenue Commissioners the amount of any tax that should have been paid on the importation.”, and
(b) by the insertion of the following subsections after subsection (8):
“(9) Where, in pursuance of regulations made for the purposes of section 13 (1) (a), tax on the supply of any goods has been remitted or repaid and—
(a) the goods are found in the State after the date on which they were alleged to have been or were to be exported, or
(b) any condition specified in the regulations or imposed by the Revenue Commissioners is not complied with,
and the presence of the goods in the State after that date or the non-compliance with the condition has not been authorised for the purposes of this subsection by the Revenue Commissioners, the goods shall be liable to forfeiture and the tax which was remitted or repaid shall be charged upon and become payable forthwith by the person to whom the goods were supplied or any person in whose possession the goods are found in the State and the provisions of section 24 (1) shall apply accordingly, but the Revenue Commissioners may, if they think fit, waive payment of the whole or part of that tax.
(10) The provisions of the Customs Acts relating to forfeiture and condemnation of goods shall apply to goods liable to forfeiture under subsection (9) as if they had become liable to forfeiture under those Acts and all powers which may be exercised by an officer of Customs and Excise under those Acts may be exercised by officers of the Revenue Commissioners authorised to exercise those powers for the purposes of the said subsection.”.
Amendment of section 30 of Principal Act.
20.—Section 30 of the Principal Act is hereby amended—
(a) by the substitution of the following subsection for subsection (3):
“(3) Proceedings may not be commenced by virtue of subsection (2) against the personal representative of a deceased person at a time when, by virtue of paragraph (b) of subsection (5), an estimation of tax may not be made on the said personal representative in respect of tax which became due by such person before his death.”,
and
(b) by the substitution, in subsection (5), of the following paragraph for paragraph (b):
“(b) No estimation of tax shall be made by virtue of this subsection later than three years after the expiration of the year in which the deceased person died, in a case in which the grant of probate or letters of administration was made in that year, and no such estimation shall be made later than two years after the expiration of the year in which such grant was made in any other case, but the foregoing provisions of this subsection shall have effect subject to the proviso that where the personal representative—
(i) after the year in which the deceased person died, lodges a corrective affidavit for the purposes of assessment of estate duty or delivers an additional affidavit under section 38 of the Capital Acquisitions Tax Act, 1976, or
(ii) is liable to deliver an additional affidavit under the said section 38, has been so notified by the Revenue Commissioners and did not deliver the said additional affidavit in the year in which the deceased person died.
such estimation may be made at any time before the expiration of two years after the end of the year in which the corrective affidavit was lodged or the additional affidavit was or is delivered.”.
Amendment of section 32 of Principal Act.
21.—Section 32 of the Principal Act is hereby amended—
(a) by the substitution in subsection (1) of the following paragraphs for paragraphs (b), (e), (g) and (p):
“(b) the treatment under section 5 (3) of the use and services specified therein as services supplied by a person for consideration in the course of business:
(e) the manner in which, notwithstanding section 11 (3), any amount may be apportioned;
(g) the determination, under section 14, of a person's tax liability for any period by reference to moneys received and the adjustments, including a charge of tax, which may be made when a person becomes entitled to determine his tax liability in the manner aforesaid or, having been so entitled, ceases to be so entitled or ceases to be a taxable person;
(p) matters consequential on the death of a registered person or his becoming subject to any incapacity including the treatment of a person of such class or classes as may be specified in the regulations as a person carrying on the business of the deceased or incapacitated person;”,
(b) by the deletion of paragraph (w) of the said subsection (1), and
(c) by the insertion after subsection (2) of the following subsection:
“(2A) Regulations under this section for the purposes of section 5 (7), subsection (1) or (2) of section 13 or subsection (6) or (7) of section 15 shall not be made without the consent of the Minister for Finance.”.
Amendment of section 35 of Principal Act.
22.—Section 35 of the Principal Act is hereby amended by the addition to the section of the following subsection:
“(3) (a) Where, under an agreement made before the commencement of section 12A, a flat-rate farmer supplies agricultural produce or an agricultural service after such commencement to any person, the consideration provided for under the agreement shall, in the absence of agreement to the contrary, be increased by an amount equal to the flat-rate addition appropriate to the said consideration.
(b) Where, in relation to a supply of agricultural produce or an agricultural service by a flat-rate farmer, the flat-rate farmer issues an invoice in which the flat-rate addition is stated separately, the flat-rate addition so stated shall, for the purpose of its recovery, be deemed to be part of the consideration for the transaction and shall be recoverable accordingly by the flat-rate farmer.”.
Amendment of section 29 of Finance Act, 1975.
23.—Section 29 of the Finance Act, 1975, is hereby amended by the substitution for paragraph (ii) of subsection (1) of the following paragraph:
“(ii) a refund of value-added tax under regulations under that Act or under an order under section 20 (3) of that Act.”.
Exempted activities.
24.—The Principal Act is hereby amended by the substitution of the following Schedule for the First Schedule thereto:
“FIRST SCHEDULE
Exempted Activities
Section 1 of Principal Act.
(i) Supply of stocks, shares or other securities;
(ii) school or university education, and vocational training or retraining (including the supply of goods and services incidental thereto), provided by educational establishments recognised by the State, and education, training or retraining of a similar kind provided by other persons;
(iii) professional services of a medical, dental or optical nature other than services rendered in the course of carrying on a business which consists in whole or in part of selling goods;
(iv) letting of immovable goods with the exception of—
(a) letting of machinery or business installations when let separately from any other immovable goods of which such machinery or installations form part;
(b) letting in the course of carrying on a hotel business;
(c) provision of parking accommodation for vehicles by the operators of car parks; and
(d) hire of safes;
(v) hospital and medical care or treatment provided by a hospital, nursing home, clinic or similar establishment;
(vi) services for the protection or care of children and young persons, and the provision of goods closely related thereto, provided otherwise than for profit;
(vii) supply of goods and services closely related to welfare and social security by non-profit making organisations;
(viii) services supplied in the course of their profession by barristers;
(ix) agency services in regard to—
(a) the arrangement of passenger transport or accommodation for persons, and
(b) the collection of debts, rents or insurance premiums,
(c) banking and insurance services,
(d) supply of stocks, shares and other securities,
(e) the lending of money or affording of credit otherwise than by way of hire-purchase or credit-sale transactions;
(x) services rendered in the course of their profession by solicitors, accountants, actuaries and veterinary surgeons;
(xi) banking and insurance services;
(xii) lending money or affording credit otherwise than by means of hire-purchase or credit-sale transactions;
(xiii) the national broadcasting and television services, excluding advertising;
(xiv) transport of passengers and their accompanying baggage;
(xv) betting;
(xvi) issue of tickets or coupons for the purpose of a lottery;
(xvii) promotion of and admissions to sporting events;
(xviii) collection, storage and supply of human organs, human blood and human milk;
(xix) funeral undertaking;
(xx) supply of live horses;
(xxi) supply of live greyhounds;
(xxii) supply of services and of goods closely related thereto for the benefit of their members by non-profit making organisations whose aims are primarily of a political, trade union, religious, patriotic, philosophical, philanthropic or civic nature where such supply is made without payment other than the payment of any membership subscription;
(xxiii) provision of facilities for taking part in sporting and physical education activities, and services closely related thereto, provided for its members by non-profit making organisations;
(xxiv) supply of goods by a person being goods—
(a) which were used by him for the purposes of a business carried on by him,
(b) in relation to the acquisition or application of which he had borne tax, and
(c) which are of such a kind or were used in such circumstances that no part of the said tax was deductible under section 12;
(xxv) catering services supplied—
(a) to patients of a hospital or nursing home in the hospital or nursing home, and
(b) to students of a school in the school.”.
Amendment of Second Schedule to Principal Act.
25.—The Second Schedule to the Principal Act is hereby amended—
(a) by the substitution of the following paragraph for paragraph (i):
“(i) Goods supplied—
(a) subject to a condition that they are to be transported directly by or on behalf of the person making the supply—
(I) outside the State, or
(II) to a registered person within the customs-free airport,
or
(b) by a registered person within the customs-free airport to another registered person;”,
(b) by the substitution for paragraph (v) of the following paragraph:
“(v) the supply, modification, repair, maintenance and hiring of—
(a) sea-going vessels of a gross tonnage of more than 15 tons being vessels used or to be used—
(I) for the carriage of passengers for reward,
(II) for the purposes of a sea fishing business,
(III) for other commercial or industrial purposes,
or
(IV) for rescue or assistance at sea, or
(b) aircraft used or to be used by a transport undertaking operating for reward chiefly on international routes;”,
(c) by the substitution of the following paragraph for paragraph (vi):
“(vi) services, supplied by an agent acting in the name and on behalf of another person, in procuring—
(a) the export of goods from the State,
(b) services specified in paragraphs (iii), (iv), (v) or (x), or
(c) the supply of goods or services outside the State;”,
(d) by the substitution of the following paragraph for paragraph (x):
“(x) gold supplied to the Central Bank of Ireland;”,
and
(e) by the substitution of the following paragraph for paragraph (xvi):
“(xvi) the supply, to a person who has neither an establishment nor his usual place of residence in the State, of work on movable goods acquired within the State, or imported for the purpose of having such work carried out, and afterwards exported;”.
Amendment of Third Schedule to Principal Act.
26.—The Third Schedule to the Principal Act is hereby amended—
(a) by the substitution for paragraph (xix) of the following paragraph:
“(xix) mechanically propelled road vehicles;”,
(b) by the substitution for paragraph (xxi) of the following paragraph:
“(xxi) ships, boats and other vessels excluding—
(a) ships, boats and other vessels designed and constructed for the conveyance of passengers and not exceeding 15 tons gross,
(b) sports and pleasure craft of all descriptions including yachts, cabin cruisers, dinghies, canoes, skiffs and racing boats, and
(c) vessels of a kind specified in paragraph (v) (a) of the Second Schedule;”,
(c) by the substitution for paragraph (xxvii) of the following paragraph:
“(xxvii) bodies and chassis designed for mechanically propelled road vehicles;”,
(d) by the substitution for paragraph (xxviii) of the following paragraph:
“(xxviii) second-hand movable goods other than goods of a kind specified in the Second Schedule;”,
and
(e) by the substitution of the following paragraphs for paragraph (xxix):
“(xxix) radio receiving sets and television receiving sets that are of the domestic or portable type or that are of a type suitable for use in road vehicles:
(xxx) gramophones, radiogramophones and record players;
(xxxi) gramophone records.”.
Services that are taxed where received.
27.—The following Schedule shall be substituted for the Fourth Schedule to the Principal Act:
“FOURTH SCHEDULE
Services that are taxed where received
Section 5 of Principal Act.
(i) Transfers and assignments of copyright, patents, licences, trade marks and similar rights;
(ii) advertising services;
(iii) services of consultants, engineers, consultancy bureaux, lawyers, accountants and other similar services, data processing and provision of information (but excluding services connected with immovable goods);
(iv) acceptance of any obligation to refrain from pursuing or exercising in whole or in part, any business activity or any such rights as are referred to in paragraph (i);
(v) banking, financial and insurance services (including re-insurance, but not including the provision of safe deposit facilities);
(vi) the provision of staff;
(vii) the services of agents who act in the name and for the account of a principal when procuring for him any services specified in paragraphs (i) to (vi).”.
“Annex A activities” and “Annex B services”.
28.—The following Schedule shall be substituted for the Fifth Schedule to the Principal Act:
“FIFTH SCHEDULE
Section 8 of Principal Act.
PART I
Annex A of Council Directive No. 77/388/EEC of 17 May, 1977
LIST OF AGRICULTURAL PRODUCTION ACTIVITIES
I. CROP PRODUCTION
1. General agriculture, including viticulture
2. Growing of fruit (including olives) and of vegetables, flowers and ornamental plants, both in the open and under glass
3. Production of mushrooms, spices, seeds and propagating materials; nurseries
II. STOCK FARMING TOGETHER WITH CULTIVATION
1. General stock farming
2. Poultry farming
3. Rabbit farming
4. Beekeeping
5. Silkworm farming
6. Snail farming
III. FORESTRY
IV. FISHERIES
1. Fresh-water fishing
2. Fish farming
3. Breeding of mussels, oysters and other molluscs and crustaceans
4. Frog farming
V. Where a farmer processes, using means normally employed in an agricultural, forestry or fisheries undertaking, products deriving essentially from his agricultural production, such processing shall also be regarded as agricultural production.
PART II
Annex B of Council Directive No. 77/388/EEC of 17 May, 1977
LIST OF AGRICULTURAL SERVICES
Supplies of agricultural services which normally play a part in agricultural production shall be considered the supply of agricultural services, and include the following in particular:
—field work, reaping and mowing, threshing, baling, collecting, harvesting, sowing and planting
—packing and preparation for market, for example drying, cleaning, grinding, disinfecting and ensilage of agricultural products
—storage of agricultural products
—stock minding, rearing and fattening
—hiring out, for agricultural purposes, of equipment normally used in agricultural, forestry or fisheries undertakings
—technical assistance
—destruction of weeds and pests, dusting and spraying of crops and land
—operation of irrigation and drainage equipment
—lopping, tree felling and other forestry services.”.
Amendment of Imposition of Duties Act, 1957.
29.—Section 1 (a) of the Imposition of Duties Act, 1957, is hereby amended—
(a) by the insertion after “a customs duty” of “or an excise duty”, and
(b) by the substitution of “other duty” for “other customs duty”,
and the references in paragraph (e) of that section to any excise duty and in paragraphs (h) and (i) of that section to any duty shall be construed as including references to any excise duty imposed under the said paragraph (a) and an excise duty imposed under the said paragraph (a) shall be deemed, for the purposes of the said paragraph (h), to be a customs duty and an excise duty, and the said paragraph (a), as so amended, is set out in the Table to this section.
TABLE
(a) impose, whether with or without qualifications, limitations, drawbacks, allowances, exemptions, or preferential rates, and as from any specified day, a customs duty or an excise duty of such amount as they think proper on any particular description of goods imported into the State and, where the goods are chargeable with any other duty, so impose the first-mentioned duty either in addition to or in substitution for the other duty;
Repeals and consequential amendments.
30.—(1) The enactment mentioned in column (2) of the First Schedule is hereby repealed to the extent specified in column (3) of that Schedule.
(2) In consequence of the amendments of the Principal Act specified in this Act and of the repeals specified in the First Schedule, the Principal Act is hereby further amended by the substitution of the word or expression mentioned in column (3) of the Second Schedule at any reference number for the word or expression mentioned in column (2) of that Schedule at that reference number wherever it occurs in the provision of the Principal Act mentioned in column (4) of that Schedule at that reference number.
Transitional provisions.
31.—(1) (a) The register that, immediately before the commencement of this Act, was the register of persons who may become or who are accountable persons shall, as on and from such commencement, become and be the register of persons who may become or who are taxable persons under section 9 of the Principal Act as amended by this Act and the persons who, immediately before such commencement, were registered in the former register shall, upon such commencement, stand registered in the latter register.
(b) A person who, immediately before the commencement of this Act, was authorised to treat—
(i) the moneys which he received in respect of the delivery of taxable goods or rendering of taxable services as the consideration in respect of such delivery of goods or rendering of services,
and
(ii) the moneys he received in respect of the rendering of taxable services as the consideration for the rendering of such services,
shall be deemed (if he could be so authorised) to have been authorised to determine his tax liability in respect of supplies of goods and services or supplies of services, as the case may be, under section 14 of the Principal Act as amended by this Act.
(c) A person who, immediately before the commencement of this Act, was an accountable person and who, upon such commencement, would not, unless he so elected under section 8 (3) of the Principal Act, be a taxable person, shall, upon such commencement, be deemed to have so elected and shall be a taxable person until the time when the election is cancelled or he permanently ceases to supply taxable goods and services, whichever is the later.
(2) In relation to a person who, immediately before the commencement of this Act, was an accountable person—
(a) references in subsection (3) of section 7 of the Principal Act to a waiver shall be deemed to include references to a waiver made under subsection (1) of the said section 7 before such commencement,
(b) references in subsection (5) of section 8 of the Principal Act to an election shall be deemed to include references to an election made under subsection (3) of the said section 8,
(c) references in the said subsection (3) of the said section 7 to the supply of services shall be deemed to include references to the rendering of services before such commencement, and
(d) references in the said subsection (5) and subsection (6) (b) of the said section 8 to the supply of goods or services shall be deemed to include references to the delivery of goods, or the rendering of services, before such commencement.
Short title, construction, collective citation and commencement.
32.—(1) This Act may be cited as the Value-Added Tax (Amendment) Act, 1978.
(2) The Value-Added Tax Act, 1972, and (in so far as they relate to value-added tax) the Finance Act, 1973, the Finance Act, 1975, the Finance (No. 2) Act, 1975, the Finance Act, 1976, the Finance Act, 1978, and this Act shall be construed together as one Act and may be cited together as the Value-Added Tax Acts, 1972 to 1978.
(3) This Act, other than section 29, shall come into operation on such day as the Minister may by order appoint.
FIRST SCHEDULE
Enactments Repealed
Section 30.
Number and Year | Short Title | Extent of Repeal |
(1) | (2) | (3) |
No. 22 of 1972 | Section 2 (2). In paragraph (b) of section 3 (5), the words from “unless the goodss” to the end of the paragraph. In section 4 (2), the words “section 2 (2),”. In section 11 (8) (a), the words “and may, in like manner, vary the Fourth Schedule by deleting therefrom descriptions of goods of any kind or by varying any description of goods for the time being specified therein,”. Section 11 (9). The proviso to section 19 (1). Section 36. Paragraph (ii) of the Second Schedule. Paragraph (iv) of Part II of the Third Schedule. |
SECOND SCHEDULE
Consequential Amendments
Section 30.
Reference Number | Existing word or expression | Substituted word or expression | Provision of Principal Act |
(1) | (2) | (3) | (4) |
1. | “delivery” | “supply” | The definition of “exempted activity”, and the definition of “taxable goods” in section 1 (1); sections 3 (2), 3 (4), 3 (5) (a), 3 (5) (b), 3 (6) (a), 3 (6) (b), 4 (1) (a) (ii), 4 (2), 4 (3) (a), 4 (3) (b) (ii), 4 (5) (b), 4 (6), 4 (7), 11 (1B) (a) (ii), 11 (1B) (b) (ii), 11 (4), 11 (5), 11 (7) (e) (i), 17 (12) (a) (i), 17 (12) (a) (iii) and 34 (5). |
2. | “rendering” | “supply” | The definition of “taxable services” in section 1 (1); sections 7 (1) (where the word first occurs), 7 (3), 7 (4), 11 (1B) (a) (ii), 11 (1B) (b) (ii), 11 (7) (e) (ii), 17 (12) (a) (i) and 34 (5) (c). |
3. | “delivered” | “supplied” | Sections 3 (6), 11 (4), 11 (5), 11 (7) (b) (i), 34 (1), 34 (5) and paragraph (viii) of Second Schedule. |
4. | “rendered” | “supplied” | Sections 11 (7) (b) (ii), 17 (12) (a) (ii) and 34 (5). |
5. | “delivering” | “supplying” | Sections 4 (1) (a) (i) and 4 (1) (a) (ii). |
6. | “rendering” | “supplying” | Section 7 (1) (where the word secondly occurs). |
7. | “delivers” | “supplies” | Section 11 (4). |
8. | “renders” | “supplies” | Section 7 (1). |
9. | “delivery of such goods or the rendering of such services” | “supply of such goods or services” | Sections 8 (5) and 8 (6) (b) |
10. | “delivery of goods or rendering of services” | “supply of goods or services” | Section 17 (1). |
11. | “delivery of the goods or the rendering of the service” | “supply of the goods or services” | Section 19 (2). |
12. | “delivery of any goods or a rendering of any services” | “supply of any goods or service” | The definition of “exempted activity” in section 1 (1). |
13. | “delivery of goods by the person or the rendering of services” | “supply of goods or services” | Section 16 (3). |
14. | “delivery to such person of goods of a kind specified in the order or the rendering to him of services” | “supply to such person of goods or services” | Section 20 (3). |
15. | “delivery of goods of any kind or the rendering of a service” | “supply of goods or services” | Section 6 (2) (a). |
16. | “delivery or rendering” | “supply” | Sections 17 (8), 19 (2), 20 (3) (a), 35 (1A) (a) and 35 (1A) (b). |
17. | “delivery of goods or the rendering of services” | “supply of goods or services” | Sections 8,(5), 8 (6) (b), 16 (2), 17 (8), 35 (1A) (a) and 35 (1A) (b). |
18. | “delivery of goods or the rendering of services” | “the said business” | Section 18 (1). |
19. | “delivery of goods or a rendering of services” | “supply of goods or services” | Section 35 (2). |
20. | “delivering goods or rendering services” | “supplying goods or services” | Section 17 (7). |
21. | “delivers goods or renders services” | “supplies goods or services” | Sections 11 (1B) (g), 17 (1), 32 (1) (s) and 35 (1) (b) (i). |
22. | “delivers goods in the course of business or renders services in the course of business” | “supplies goods or services in the course or furtherance of any business” | Section 16 (2). |
23. | “goods are delivered or services are rendered” | “goods or services are supplied” | Sections 17 (10) (a) and 32 (1) (s). |
24. | “goods are delivered or the services are rendered” | “goods or services are supplied” | Sections 17 (10) (b) and 19 (1) (c). |
25. | “accountable person” except where preceded by the word “an” | “taxable person” | Sections 3 (5) (b) (iii), 11 (1B) (g), 11 (5), 12 (2), 16 (1), 17 (1), 17 (3) (a), 17 (3) (b), 17 (12) (a) (i), 17 (12) (a) (ii), 17 (12) (a) (iii), 21 (1), 34 (1) (a) and 34 (1) (b). |
26. | “an accountable person” | “a taxable person” | Sections 4 (5), 8 (4), 8 (6), 9 (2), 11 (1B) (a), 11 (1B) (c), 12 (1A) (a), 16 (2), 17 (1), 17 (3), 17 (5), 17 (6), 17 (12) (a), 22 (1), 22 (2) (a), 26 (6) (d), 32 (1) (d), 32 (1) (s), 32 (1) (uu), 32 (1) (x), 32 (1) (xx), 34 (1), 34 (2), 35 (1) (b) (i) and 35 (2). |
27. | “accountable persons” | “taxable persons” | Section 32 (1) (h). |
28. | “not accountable” | “not a taxable person” | Section 32 (1) (d). |
29. | “supplied” | “provided” | section 3 (1) (c), 11 (4) |
30. | “subsection (1) (d)” | “subsection (1) (b)” | Section 11 (7) (e) (i), 11 (7) (e) (ii). |
31. | “section 5 (4)” | “section 13” | Section 17 (12) (a) (ii). |
32. | “section 5 (4)” | “any other provision of this Act or regulations” | Section 20 (4). |
33. | “second-hand goods or any goods of a kind specified in the Fourth Schedule” | “or second-hand goods” | Section 34 (4). |
34. | “would, if the proviso to the said subsection (1) were disregarded, fall due” | “falls due” | Section 35 (1A) (a). |
35. | “section 11 (1) (e)” | “section 11 (1) (c)” | Paragraph (vii) of Part II of Third Schedule. |
36. | “subsection (3) (a) (iv)” | “subsection (3) (b) (iii) or (9)” | Section 8 (4). |
37. | “subsection (3) (a)” | “subsection (3) (a) or (b)” | Section 8 (6) (a) (i). |
38. | “subsection (3) (b), (3) (c) or (3) (d)” | “subsection (3) (c), (3) (d) or (3) (e)” | Section 8 (6) (a) (ii). |
Acts Referred to | |
Customs Consolidation Act, 1876 | 1876, c. 30 |
1973, No. 19 | |
1975, No. 6 | |
1975, No. 19 | |
1976, No. 16 | |
1978, No. 21 | |
1957, No. 7 | |
1972, No. 22 | |
Uimhir 34 de 1978
AN tACHT CÁNACH BREISLUACHA (LEASÚ), 1978
[An tiontú oifigiúil]
An Príomh-Acht.
1.—San Acht seo ciallaíonn “an Príomh-Acht” an tAcht Cánach Breisluacha, 1972.
Leasú ar alt 1 den Phríomh-Acht.
2.—Leasaítear leis seo alt 1 den Phríomh-Acht trí—
(a) na mínithe ar “duine cuntasach”, “bunaithe”, “monaróir”. “déanamh” agus “conaí” a scriosadh;
(b) “‘foras’ a chur in ionad ‘buan-fhoras’”, agus
(c) na mínithe seo a leanas a chur isteach:
“tá le ‘toradh talmhaíochta’ an bhrí a shanntar dó le halt 8;”,
“tá le ‘seirbhís talmhaíochta’ an bhrí a shanntar dó le halt 8;”,
“ciallaíonn ‘Comhphobal’ Comhphobal Eacnamaíochta na hEorpa;”,
“tá le ‘feirmeoir’ an bhrí a shanntar dó le halt 8;”,
“tá le ‘breisiú cothrom-ráta’ an bhrí a shanntar dó le halt 12A;”,
“tá le ‘feirmeoir cothrom-ráta’ an bhrí a shanntar dó le halt 12A;”,
“tá le ‘soláthar', i ndáil le hearraí, an bhrí a shanntar dó le halt 3 agus, i ndáil le seirbhísí, an bhrí a shanntar dó le halt 5, agus forléireofar focail ghaolmhara dá réir sin;”, agus
“tá le ‘duine inchánach’ an bhrí a shanntar dó le halt 8;”.
Leasú ar alt 2 den Phríomh-Acht.
3.—Leasaítear leis seo alt 2 (1) den Phríomh-Acht tríd an mír seo a leanas a chur in ionad mhír (a):
“(a) ar sholáthar earraí agus seirbhísí a dhéanfaidh duine inchánach sa Stát ar chomaoin i gcúrsa nó ag bisiú aon ghnó a sheolann sé, agus”.
Leasú ar alt 3 den Phríomh-Acht.
4.—Leasaítear leis seo alt 3 den Phríomh-Acht—
(a) trí “San Acht seo ciallaíonn ‘soláthar', i ndáil le hearraí—” a chur i bhfo-alt (1) in ionad “San Acht seo folóidh ‘seachadadh ', maidir le hearraí, faoi réir fho-alt (1A)—”, agus trí na míreanna seo a leanas a chur in ionad míreanna (e) agus (f):
“(e) duine do bhaint úsáid (seachas trí dhiúscairt chuig duine eile), chun críocha aon ghnó a sheolann sé, as na hearraí, is earraí a d'fhorbair, a rinne, a chóimeáil, a mhonaraigh, a tháirg, a d'asbhain, a cheannaigh nó a d'allmhairigh sé nó a d'fhorbair, a rinne, a chóimeáil, a mhonaraigh, a tháirg, a d'asbhain, a cheannaigh nó a d'allmhairgh duine eile tar a cheann, ach amháin i gcás a mbeadh cáin ab inmhuirearaithe i ndáil leis an úsáid, dá muirearófaí í, inasbhainte go hiomlán faoi alt 12, agus
(f) duine inchánach do leithreasú na n-earraí chun aon chríche seachas críoch a ghnó nó do dhiúscairt na n-earraí saor ó tháille i gcás an cháin ab inmhuirearaithe i ndáil leis na hearraí—
(i) ar an duine inchánach dá bhfáil, má fuarthas amhlaidh iad, nó
(ii) ar iad a fhorbairt, a dhéanamh, a chóimeáil, a mhonarú, a tháirgeadh, a asbhaint, a allmhairiú nó a úsaid faoir mhír (e),
cibé acu é, a bheith inasbhainte go hiomlán nó go páirteach faoi alt 12,”,
(b) tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (1A):
“(1A) Aon ní is soláthar earraí de bhua mhír (e) nó (f) d'fho-alt (1) measfar, chun críocha an Achta seo, gur ar chomaoin a rinneadh é i gcúrsa nó ag bisiú an ghnó áirithe:
Ar choinníoll, áfach, nach measfar gur ar chomaoin a rinneadh na nithe seo a leanas, is é sin le rá:
(a) earraí a thabhairt de bhronntanas i gcúrsa nó ag bisiú an ghnó (seachas mar bhronntanas is cuid de shraith bronntanas nó de bhronntanais chomhleanúnacha don duine céanna) nach mó a gcostas ar an deontóir ná suim a bheidh sonraithe chun na críche sin i rialacháin,
(b) samplaí tionscail a thabhairt de bhronntanas, i gcainníocht réasúnach, don chustaiméir iarbhír nó ionchasach, i bhfoirm nach mbíonn ar fáil de ghnáth lena ndíol leis an bpobal.”,
(c) tríd an bhfo-alt seo a leanas a chur isteach:
“(1B) Measfar, chun críocha an Achta seo, gur soláthar earraí agus nach soláthar seirbhísí leichtreachas, gás agus aon sórt cumhachta, teasa, cuisnithe nó aeraithe a chur ar fáil.”, agus
(d) tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (3):
“(3) (a) Measfar chun críocha an Achta seo gurb ionann soláthar earraí ar ceant arb éard iad—
(i) beostoc, capaill, cúnna, glasraí, torthaí, bláthanna, éanlaith chlóis, uibheacha nó iasc, nó
(ii) earraí do-chorraithe a sholáthraítear i ndálaí nach inmhuirearaithe cáin,
agus na hearraí a sholáthar don cheantálaí agus go comhuaineach ag an gceantálaí.
(b) Measfar, chun críocha an Achta seo, gurb ionann na hearraí seo a sholáthar trí ghníomhaire eastáit nó trí ghníomhaire eile—
(i) beostoc, capaill nó cúnna, nó
(ii) earraí do-chorraithe a sholáthraítear i ndálaí nach inmhuirearaithe cáin,
agus na hearraí a sholáthar don ghníomhaire agus go comhuaineach ag an ngníomhaire.”.
Seirbhísí a sholáthar.
5.—Cuirfear an t-alt seo a leanas in ionad alt 5 den Phríomh-Acht:
“5. (1) San Acht seo ciallaíonn ‘soláthar', i ndáil le seirbhís, aon gníomh a dhéanamh nó a fhágáil gan déanamh, nó glacadh le haon dáil seachas soláthar earraí agus seachas idirbheart a shonraítear in alt 3 (5).
(2) Maidir le bia agus deoch a sholáthar, de chineál a shonraítear i mír (xii) den Dara Sceideal, i bhfoirm atá oiriúnach lena gcaitheamh ag daoine gan a thuilleadh ullmhúcháin—
(a) le meaisín díola,
(b) le linn óstán, bialann, caife, teach úrúcháin, ceaintín, bunaíocht atá ceadúnaithe chun deochanna meisciúla a dhíol lena n-ól san áitreabh, gnó lónadóireachta nó gnó dá shamhail a bheith á oibriú, nó
(c) le linn aon ghnó eile a bheith á oibriú a bhfuil saoráidí ann i ndáil le seoladh an ghnó sin chun an bia nó an deoch a sholáthraítear a chaitheamh,
measfar, chun críocha an Achta seo, gur soláthar seirbhísí agus nach soláthar earraí an soláthar.
(3) Measfar, chun críocha an Achta seo, má fhoráiltear sin le rialacháin, agus de réir na rialachán sin, gur soláthar seirbhísí ag duine ar chomaoin i gcúrsa nó ag bisiú a ghnó aon ní díobh seo a leanas—
(a) earraí is cuid de shócmhainní a ghnó a úsáid chun críocha seachas críocha a ghnó,
(b) é do sholáthar seirbhísí chun a úsáide príobháidí nó pearsanta féin agus é do sholáthar seirbhísí saor ó tháille chun úsáide príobháidí nó pearsanta a fhoirne nó chun aon chríocha seachas críocha a ghnó,
(c) seirbhísí a sholáthar chun úsáide príobháidí nó pearsanta aige féin nó ag a fhoireann, a gcuireann sé ábhair nó saoráidí ar fáil lena soláthar nó a ndéanann sé ranníoc go hiomlán nó go páirteach i leith a gcostais,
(d) é do sholáthar seirbhisí, seachas na seirbhísí dá dtagraítear sna míreanna sin roimhe seo den fho-alt seo, chun críocha a ghnó ach amháin i gcás a mbeadh cáin ar na seirbhísí sin, dá mbeadh sí inmhuirearaithe, inasbhainte go hiomlán faoi alt 12.
(4) Measfar, chun críocha an Achta seo, gurb ionann seirbhísí a sholáthar trí dhuine (dá ngairtear an gníomhaire san fho-alt seo) a dhéanann, cé go n-airbheartaíonn sé gníomhú thar a cheann féin, comhaontuithe ina ainm féin ach sin ar theagasc ó dhuine eile agus chun cuntais an duine eile, agus soláthar na seirbhísí don ghníomhaire agus go comhuaineach ag an ngníomhaire.
(5) Faoi réir fho-ailt (6) agus (7), measfar, chun críocha an Achta seo, gurb í an áit a soláthraítear seirbhís an áit a bhfuil a bhunaíocht ag an duine a sholáthraíonn an tseirbhís nó (má tá níos mó ná bunaíocht amháin aige) an bhunaíocht dá chuid is mó a bhfuil baint aici leis an soláthar nó (mura bhfuil bunaíocht ar bith aige) a ghnáth-áit chónaithe.
(6) (a) Measfar, chun críocha an Achta seo, gurb í an áit a soláthraítear seirbhísí a bhaineann le hearraí do-chorraithe, lena n-áirítear seirbhísí gníomhairí eastát, ailtirí agus gnólachtaí a sholáthraíonn maoirseacht ar an láthair i ndáil le hearraí den sórt sin, an áit a bhfuil na hearraí.
(b) Measfar, chun críocha an Achta seo, maidir le seirbhísí iompair, gur san áit a ndéantar an t-iompar a sholáthraítear iad.
(c) Measfar, chun críocha an Achta seo, maidir leis na seirbhísí seo a leanas, gur san áit a ndéantar iad go fisiciúil a sholáthraítear iad:
(i) seirbhísí cultúir, ealaíne, spóirt, eolaíochta, oideachais, siamsaíochta nó seirbhísí dá samhail,
(ii) gníomhaíochtaí cumhalda iompair ar nós luchtú, díluchtú agus láimhsiú,
(iii) earraí so-chorraithe a luacháil,
(iv) obair ar earraí so-chorraithe.
(d) Measfar, chun críocha an Achta seo, gurb í an áit a soláthraítear seirbhísí, arb éard iad fruiliú earraí so-chorraithe (seachas córacha iompair) a onnmhairíonn an duine óna bhfruilítear iad ó Bhallstát amháin de chuid an Chomhphobail chun a n-úsáide i mBallstát eile den sórt sin, áit na húsáide.
(e) Measfar, chun críocha an Achta seo, gurb í an áit a soláthraítear seirbhísí d'aon tuairisc dá sonraítear sa Cheathrú Sceideal—
(i) i gcás a bhfaighidh duine iad, seachas chun críche gnó, is duine ar lasmuigh den Chomhphobal atá a ghnáth-áit chónaithe, an áit a gcónaíonn sé de ghnáth,
(ii) i gcás a bhfaighidh duine iad nach bhfuil aon bhunaíocht aige sa tír a measfaí, mura mbeadh an fhomhír seo, gur inti a sholáthrófaí na seirbhísí agus go bhfaighidh sé amhlaidh iad chun críocha aon ghnó a sheolann sé, measfar gurb í an áit a bhfuil a bhunaíocht aige nó (má tá níos mó ná bunaíocht amháin aige) an bhunaíocht dá chuid ar inti is dírí, nó ar chun a críocha is dírí, a úsáidtear nó a úsáidfear na seirbhísí nó (mura bhfuil aon bhunaíocht aige in aon áit) an áit a gcónaíonn sé de ghnáth,
(iii) in aon chás eile, an áit a shonraítear i bhfo-alt (5) agus is iomchuí do na himthosca.
(7) Féadfar a fhoráil le rialacháin go ndéanfar, i ndáil le seirbhísí go ginearálta nó i ndáil le seirbhísí de thuairisc a shonrófar iontu, athrú ar na rialacha chun áit a soláthair a chinneadh, agus féadfar, chun na críche sin, cur leis an gCeathrú Sceideal nó é a athrú.
(8) Measfar, chun críocha an Achta seo, nach soláthar seirbhísí cáilmheas nó sócmhainní do-láimhsithe eile gnó a aistriú, i ndáil le haistriú an ghnó nó coda de, chuig duine inchánach eile.”.
Leasú ar alt 8 den Phríomh-Acht.
6.—Leasaítear leis seo alt 8 den Phríomh-Acht trí na fo-ailt seo a leanas a chur in ionad fho-ailt (1), (2), (3), (7), (8) agus (9):
“(1) Aon duine a ghabhfaidh, ar bhealach seachas mar fhostaí do dhuine eile, d'earraí nó do sheirbhísí inchánach a sholáthar sa Stát i gcúrsa gnó, is duine inchánach eisean mar aon leis na daoine dá dtagraítear in alt 4 (5) agus i bhfo-ailt (2) agus (2A), agus beidh sé cuntasach sa cháin, agus dlífidh sé an cháin a íoc, a mhuirearófar i leith an tsoláthair sin.
(2) I gcás a measfar de bhua alt 5 (6) (e) (ii) gur sa Stát a soláthraíodh seirbhís inchánach a ndéileálfaí léi, ar leith ón bhforáil sin, mar sheirbhís a soláthraíodh thar lear, is duine inchánach, i ndáil leis an tseirbhís, an duine a gheobhaidh í agus dlífidh sé an cháin a mhuirearófar a íoc ionann is dá mba é féin a sholáthraigh an tseirbhís ar chomaoin i gcúrsa nó ag bisiú a ghnó.
(2A) (a) Féadfaidh an tAire, tar éis cibé comhchomhairliúchán is iomchuí leis, a fhoráil le hordú gur daoine inchánach an Stát agus gach údarás áitiúil i leith earnálacha sonraithe de sholáthairtí earraí nó seirbhísí a dhéanfaidh siad agus, dá réir sin, fad a bheidh aon ordú den sórt sin i bhfeidhm, ach ní ar aon slí eile, beidh an Stát agus gach údarás áitiúil cuntasach i gcáin, agus dlífidh siad cáin a íoc, i leith aon soláthairtí den sórt sin a rinne siad ionann is dá mba i gcúrsa gnó a rinneadh na soláthairtí.
(b) Féadfaidh an tAire, le hordú, ordú faoin bhfo-alt seo, lena n-áirítear ordú faoin mír seo, a leasú nó a chúlghairm.
(c) Ordú a dhéanfar faoin bhfo-alt seo leagfar é faoi bhráid Dháil Éireann a luaithe is féidir tar éis a dhéanta agus, má dhéanann Dáil Éireann laistigh den lá is fiche a shuífidh Dáil Éireann tar éis an t-ordú a leagan faoina bráid rún a rith ag neamhniú an ordaithe, beidh an t-ordú ar neamhní dá réir sin, ach sin gan dochar do bhailíocht aon ní a rinneadh roimhe sin faoin ordú.
(3) Ní daoine inchánach na daoine seo a leanas mura roghnóidh siad a mhalairt agus ní hea ansin féin ach in imeacht na tréimhse a bheidh éifeacht leis an rogha sin—
(a) feirmeoir,
(b) duine arb é a bheidh go heisiatach in earraí nó seirbhísí inchánach a sholáthróidh sé—
(i) soláthairtí éisc (gan de phróiseáil déanta air ach glanadh, sailleadh agus cuisniú), a ghabh sé i gcúrsa gnó iascaireachta mara, do dhaoine inchánach agus do dhaoine lena mbaineann alt 13 (3),
(ii) soláthairtí innealra, gléasra nó trealaimh eile a d'úsáid sé i gcúrsa gnó iascaireachta mara, agus
(iii) soláthairtí earraí agus seirbhísí seachas iad siúd dá dtagraítear i bhfomhíreanna (i) agus (ii) nach ndeachaigh, agus nach dóigh go rachaidh, an chomaoin iomlán ina leith thar £3,000 in aon tréimhse arb é atá inti 6 thréimhse inchánach chomhleanúnacha,
(c) (i) faoi réir fhomhír (ii), duine nach ndeachaigh, agus nach dóigh go rachaidh, an chomaoin iomlán i leith earraí agus seirbhísí inchánach arna soláthar aige thar £3,000 in aon tréimhse inchánach,
(ii) beidh feidhm ag fomhír (i) más rud é, agus amháin más rud é, gur ó sholáthar earraí inchánach a fhaightear cuid nach lú ná 90 faoin gcéad den chomaoin iomlán dá dtagraítear ansin ar earraí iad a d'allmhairigh an duine nó a sholáthraigh daoine inchánach eile dó nó, i gcás ar earraí iad de chineál is inchurtha faoi cháin de réir ráta nialas faoin gcéad, a sholáthraigh daoine seachas daoine inchánach dó agus gur ó sholáthar earraí agus seirbhísí is inchurtha faoi cháin de réir cheachtar de na rátaí a shonraítear de thuras na huaire i mír (a) nó (b) d'alt 11 (1) a fhaightear cuid nach lú ná 50 faoin gcéad den chomaoin sin;
(d) (i) faoi réir fhomhír (ii), duine nach ndeachaigh, agus nach dóigh go rachaidh, an chomaoin iomlán i leith earraí agus seirbhísí inchánach arna soláthar aige thar £1,500 in aon tréimhse inchánach.
(ii) beidh feidhm ag fomhír (i) más rud é, agus amháin más rud é, nach lú ná 90 faoin gcéad den chomaoin iomlán dá dtagraítear inti an méid a fhaightear ó sholáthar earraí inchánach,
(e) duine, seachas duine lena mbaineann mír (a), (b), (c) nó (d), nach ndeachaigh, agus nach dóigh go rachaidh, an chomaoin iomlán i leith earraí agus seirbhísí inchánach arna soláthar aige thar £500 in aon tréimhse inchánach.
(7) I gcás aon earraí nó seirbhísí a bheith á gcur ar fáil ag club nó eagraíocht eile dá shamhail maidir le híocaíocht airgid ag aon duine dá chomhaltaí, ansin, chun críocha an Achta seo, measfar gurb ionann na hearraí nó na seirbhísí a chur ar fáil agus an club nó an eagraíocht eile do sholáthar na n-earraí nó na seirbhísí (de réir mar a bheidh) i gcúrsa nó ag bisiú gnó a sheolann sé nó sí agus measfar gur comaoin i leith an tsoláthair an t-airgead.
(8) Féadfar a fhoráil le rialacháin, más deimhin leis na Coimisinéirí Ioncaim go bhfuil gníomhaíochtaí gnó beirt daoine inchánach nó níos mó chomh hidircheangailte sin go mbeadh sé fóirsteanach, ar mhaithe le riaradh éifeachtúil na cánach sin a dhéanamh, ansin, ar na daoine inchánach lena mbaineann dá iarraidh sin—
(a) go bhféadfar a mheas, chun críche an Achta seo, go bhfuil na gníomhaíochtaí sin á seoladh ag aon duine áirithe de na daoine agus áireofar, chun na gcríocha sin, gur idirbhearta ag an duine áirithe sin na hidirbhearta go léir ag na daoine sin nó eatarthu agus cinnfear dá réir sin na cearta agus na hoibleagáidí eile go léir faoin Acht seo, agus
(b) go bhféadfar gach duine den sórt sin a chur faoi dhliteanas i gcomhpháirt agus go leithleach déanamh de réir forálacha uile an Achta seo agus na rialachán (lena n-áirítear na forálacha á cheangal go n-íocfaí cáin) a bhaineann leis na daoine sin agus faoi réir na bpionós faoin Acht seo a mbeidís faoina réir dá mbeadh sé dlite de gach duine den sórt sin iomlán na cánach is inmhuirearaithe a íoc leis na Coimisinéirí Ioncaim, ar leithligh ó rialacháin faoin bhfo-alt seo, i leith na ndaoine sin go léir.
(9) San Acht seo—
ciallaíonn ‘toradh talmhaíochta ', i ndáil le feirmeoir, earraí, seachas capaill bheo agus cúnna beo, a tháirgeann sé i gcúrsa gníomhaíochta de chuid Iarsoríbhinn A;
ciallaíonn ‘seirbhís talmhaíochta ', i ndáil le feirmeoir, aon seirbhís de chuid Iarscríbhinn B a sholáthraíonn sé ag úsáid a shaothair féin nó saothar a fhostaithe nó a dhéantar le hinnealra, gléasra nó trealamh eile a úsáidtear de ghnáth chun críocha gníomhaíochta de chuid Iarscríbhinn A a sheolann sé;
ciallaíonn ‘gníomhaíocht de chuid Iarscríbhinn A’ aon ghníomhaíocht de thuairisc a shonraítear in Iarscríbhinn A (atá leagtha amach i gCuid I den Chúigiú Sceideal) a ghabhann le Treoir Uimh. 77/388/CEE ón gComhairle, 17 Bealtaine, 1977 (IO Uimh. L145/1 13.6.1977);
ciallaíonn ‘seirbhís de chuid Iarscríbhinn B’ aon seirbhís de thuairisc a shonraítear in Iarscrbhinn B (atá leagtha amach i gCuid II den Chúigiú Sceideal) den Treoir sin ón gComhairle;
ciallaíonn ‘feirmeoir’ duine atá ag gabháil do ghníomhaíocht amháin ar a laghad de chuid Iarscríbhinn A agus arb é atá go heisiatach ina sholáthairtí earraí agus seirbhísí inchánach i gcúrsa gnó—
(a) soláthairtí toradh talmhaíochta,
(b) soláthairtí seirbhísí talmhaíochta,
(c) soláthairtí innealra, gléasra nó trealaimh eile a d'úsáid sé chun críocha gníomhaíochta de chuid Iarscríbhinn A, agus
(d) soláthairtí earraí agus seirbhísí, seachas iad sin dá dtagraítear i míreanna (a), (b) agus (c), nach ndeachaigh, agus nach dóigh go rachaidh, an chomaoin iomlán ina leith thar £3,000 in aon tréimhse arb é atá inti sé thréimhse inchánach chomhleanúnacha.”.
Leasú ar alt 9 den Phríomh-Acht.
7.—Leasaítear leis seo alt 9 den Phríomh-Acht tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (1):
“(1) Déanfaidh na Coimisinéirí Ioncaim clár a bhunú agus a chothabháil de dhaoine a d'fhéadfadh teacht chun bheith, nó atá, ina ndaoine inchánach.”.
An méid ar ar inmhuirearaithe cáin.
8.—Cuirfear an t-alt seo a leanas in ionad alt 10 den Phríomh-Acht:
“10. (1) Faoi réir an ailt seo, is é an méid ar a mbeidh cáin inmhuirearaithe de bhua alt 2 (1) (a) an chomhaoin iomlán a dtiocfaidh an duine a sholáthraonn earraí nó seirbhísí chun bheith i dteideal í a fháil maidir nó i ndáil leis an soláthar sin earraí nó seirbhísí, lena n-áirítear gach uile cháin, coimisiún, costas agus muirear ar bith, ach gan cáin bhreisluacha a áireamh is inmhuirearaithe i leith an tsoláthair.
(2) Murab é a bheidh sa chomaoin dá dtagraítear i bhfo-alt (1), nó murab é a bheidh ann go hiomlán, suim airgid, is é an méid ar ar inmhuirearaithe cáin méid iomlán an airgid a bhféadfaí a bheith ag súil leis go réasúnach a mhuirearófaí dá mba é a bhí go huile sa chomaoin suim airgid is comhionann leis an margadh-phraghas oscailte:
Ar choinníoll nuair a bheidh an méid iomlán ar ar inmhuirearaithe cáin mar a dúradh á ríomh go bhféadfar asbhaint a dhéanamh don mhargadh-phraghas oscailte ar earraí réchaite so-chorraithe a thabharfar mar mhalairt nó mar pháirt-mhalairt ar earraí, nua nó réchaite, den chineál céanna.
(3) (a) Más rud é ar aon chúis nach cúis ghnó gur lú an chomaoin iarbhír i ndáil le soláthar aon earraí nó seirbhísí ná an chomaoin a bhféadfaí bheith ag súil leis go réasúnach a gheofaí dá mba é a bhí sa chomaoin méid ba chomhionann leis an margadhphraghas oscailte nó más rud é nach bhfuil comaoin ar bith ann, is é an méid ar ar inmhuirearaithe cáin an margadh-phraghas oscailte.
(b) Más mó an chomaoin a fuarthas iarbhír i ndáil le soláthar aon earraí nó seirbhísí ná an méid a bhí an duine a bhí ag soláthar na n-earraí nó na seirbhísí i dteideal a fháil, is é an méid ar ar inmhuirearaithe cáin an méid a fuarthas iarbhír, ach gan cáin is inmhuirearaithe i leith an tsoláthair a áireamh.
(c) Más rud é, i gcás nach dtagann faoi réim mhír (a), gur lú an chomaoin a fuarthas iarbhír i ndáil le soláthar aon earraí nó seirbhísí ná an méid ar ar inmhuirearaithe cáin nó nach bhfuarthas aon chomaoin ina leith iarbhír, féadfar cibé faoiseamh dá bhforáiltear le rialacháin a thabhairt trí aisíocaíocht nó eile i leith an easnaimh.
(4) Is é an méid ar ar inmhuirearaithe cáin i ndáil le soláthar earraí dá dtagraítear i mír (d) (ii), (e) nó (f) d'alt 3 (1) nó soláthar seirbhísí de bhua rialacháin a rinneadh chun críocha alt 5 (3) an costas, gan cáin a áireamh, a thit ar an duine ag soláthar na n-earraí nó an costas, gan cáin a áireamh, a bhain le soláthar na seirbhísí, cibé acu é.
(5) Is é an méid ar ar inmhuirearaithe cáin i ndáil le seirbhísí a bhfuil an faighteoir, de bhua alt 8 (2), faoi dhliteanas maidir leis an gcáin ina leith, an chomaoin ar ar soláthraíodh na seirbhísí dó iarbhír.
(6) I gcás a ndeonófar ar chomaoin aon cheart chun earraí nó seirbhísí a fháil ar shuim a bheidh luaite ar aon airíocht, stampa, cúpón nó dearbhán, déanfar neamhshuim den chomaoin chun críocha an Achta seo ach amháin a mhéid (más aon mhéid é) is mó í ná an tsuim sin.
(7) Féadfar foráil a dhéanamh le rialacháin chun an méid a chinneadh ar a mbeidh cáin inmhuirearaithe i ndáil le ceann amháin nó níos mó díobh seo a leanas:
(a) soláthairtí earraí agus seirbhísí lena mbaineann ordú faoi alt 8 (2A),
(b) soláthairtí stampaí, cúpón, airíochtaí nó dearbhán nuair a sholáthraítear iad mar ábhair i gcaingean (nach stampaí, cúpóin, airíochtaí ná dearbháin a shonraítear i bhfo-alt (6)),
(c) soláthairtí earraí nó seirbhísí mar mhalairt go hiomlán nó go páirteach ar stampaí, cúpóin, airíochtaí nó dearbháin de chineál a shonraítear i bhfo-alt (6) nó i mír (b),
(d) soláthairtí a measfar, de bhun fho-alt (3) nó (4) d'alt 3, gur daoine a bheidh luaite iontu na daoine dá ndéanfar agus a dhéanfaidh iad, agus féadfaidh na rialacháin sin a fhoráil, i gcás soláthairtí dá dtagraítear i mír (b), gur nialas an tsuim ar a mbeidh cáin inmhuirearaithe.
(8) (a) I gcás ar mó luach earraí so-chorraithe (nach earraí de chineál a shonraítear i mír (xii) den Dara Sceideal) a cuireadh ar fáil, faoi chomhaontú chun seirbhísí a sholáthar ná dhá thrian den chomaoin iomlán faoin gcomhaontú chun na hearraí sin a chur ar fáil agus na seirbhísí sin a sholáthar, seachas seirbhísí iompair i ndáil leo, measfar gur i leith soláthar na n-earraí sin amháin a bheidh an chomaoin inchurtha agus muirearófar cáin de réir an ráta nó na rátaí iomchuí a shonraítear in alt 11 ar fhoras aon chionroinnt den chomaoin iomlán sin a dhéanfar de réir mhír (b).
(b) I gcás ina ndéanfar earraí de chineálacha éagsúla a chur ar fáil faoi chomhaontú den chineál dá dtagraítear i mír (a), déanfar méid na comaoine is inchurtha i leith soláthar earraí de gach cineál a fhionnadh chun críocha na míre sin tríd an gcomaoin iomlán a chionroinnt i gcomhréir le luach na n-earraí de gach cineál a cuireadh ar fáil.
(c) Bainfidh an fo-alt seo freisin le comhaontú chun earraí do-chorraithe a sholáthar agus, dá réir sin, measfar go bhfolaíonn na tagairtí i míreanna (a) agus (b) do chomhaontú chun seirbhísí a sholáthar tagairt do chomhaontú den sórt sin.
(9) (a) Ar earraí do-chorraithe a sholáthar agus ar sheirbhísí a sholáthar arb éard iad earraí do-chorraithe a fhorbairt, beidh luach aon leasa sna hearraí a diúscraíodh i ndáil leis an soláthar ar áireamh sa chomaoin.
(b) Is é a bheidh i luach aon leasa in earraí do-chorraithe margadh-phraghas oscailte an leasa sin.
(10) San alt seo—
déanfar ‘leas', i ndáil le hearraí do-chorraithe, agus ‘diúscairt', i ndáil le haon leas den sórt sin, a fhorléiriú de réir alt 4 (1);
ciallaíonn ‘an margadh-phraghas oscailte', i ndáil le soláthar aon earraí nó seirbhísí, an praghas, gan cáin a áireamh, a mbeifí ag súil leis go réasúnach a gheofaí nó a mbeifí ag súil leis go réasúnach a mhuirearófaí i leith na seirbhísí dá ndéanfaí iad a dhíol sa mhargadh oscailte tráth an teagmhais atá i gceist.”.
Leasú ar alt 11 den Phríomh-Acht.
9.—Leasaítear leis seo alt 11 den Phríomh-Acht trí na fo-ailt seo a leanas a chur in ionad fho-ailt (1), (2), (3) agus (4A):
“(1) Faoi réir fho-alt (2), déanfar cáin a mhuirearú de réir cibé ceann de na rátaí seo a leanas is iomchuí in aon chás áirithe—
(a) 10 faoin gcéad den méid ar ar inmhuirearaithe cáin i ndáil le soláthar earraí de chineál a shonraítear i gCuid I den Tríú Sceideal nó le soláthar seirbhísí de chineál a shonraítear i gCuid II den Sceideal sin,
(b) nialas faoin gcéad den méid ar ar inmhuirearaithe cáin i ndáil le soláthar aon earraí sna himthosca a shonraítear i mír (i) den Dara Sceideal nó le soláthar earraí de chineál a shonraítear i míreanna (v) (a) agus (b), (vii), (viii), (x), (xii) go (xv) agus (xvii) go (xx) den Sceideal sin nó le soláthar seirbhísí de chineál a shonraítear sa Sceideal sin, agus
(c) 20 faoin gcéad den méid ar ar inmhuirearaithe cáin i ndáil le soláthar aon earraí nó seirbhísí eile.
(2) (a) I ndáil le soláthar beostoic, beidh cáin inmhuirearaithe de réir an ráta a shonraítear i bhfo-alt (1) (a) ar 10 faoin gcéad den méid iomlán ar ar inmhuirearaithe cáin agus de réir ráta nialas faoin gcéad ar iarmhéid an mhéid iomláin sin.
(b) Ar earraí do-chorraithe a sholáthar agus ar sheirbhísí a sholáthar arb éard iad earraí do-chorraithe a fhorbairt, nó ar na hearraí sin a chothabháil agus a dheisiú, lena n-áirítear daingneáin a shuiteáil, mura mó luach earraí so-chorraithe (más ann) a cuireadh ar fáil de bhun an chomhaontaithe chun aon soláthar den sórt sin a dhéanamh ná dhá thrian den méid iomlán ar ar inmhuirearaithe cáin i leith an chomhaontaithe, beidh cáin inmhuirearaithe de réir an ráta a shonraítear i bhfo-alt (1) (a) ar 30 faoin gcéad den méid iomlán ar ar inmhuirearaithe cáin agus de réir ráta nialas faoin gcéad ar iarmhéid an mhéid iomláin sin.
(3) Faoi réir alt 10 (8), i gcás—
(a) a ndéanfar soláthairtí de chineálacha éagsúla ar chomaoin in airgead is inchurtha i leith na soláthairtí go léir agus nach inchurtha ar leithligh i leith na gcineálacha éagsúla soláthairtí, agus
(b) a mbeidh feidhm ag ceachtar den dá fhomhír seo a leanas nó acu araon, is é sin le rá—
(i) mura mbeadh an fo-alt seo, nach mbeadh cáin inmhuirearaithe i leith ceann amháin nó níos mó de na soláthairtí (ach ní ina leith go léir),
(ii) mura mbeadh an fo-alt seo, go mbeadh (ar leith ó fho-alt (2)) cáin le muirearú de réir dhá cheann nó níos mó de na rátaí a shonraítear i bhfo-alt (1) i leith na soláthairtí,
ansin, mura bhforáiltear le rialacháin go gcionroinnfear an chomaoin—
(c) i gcás feidhm a bheith ag fomhír (i) (ach gan a bheith ag fomhír (ii)) de mhír (b), beidh cáin inmhuirearaithe i leith na soláthairtí go léir de réir an ráta a shonraítear i bhfo-alt (1) is iomchuí don soláthar earraí nó seirbhísí inchánach atá ar áireamh na soláthairtí,
(d) i gcás feidhm a bheith ag fomhír (ii) de mhír (b) (cibé acu ina haonar nó i dteannta fhomhír (i) den mhír sin), beidh cáin inmhuirearaithe i leith na soláthairtí go léir de réir an ráta is airde a shonraítear i bhfo-alt (1) is iomchuí do sholáthar aon earraí nó seirbhísí inchánach atá ar áireamh na soláthairtí:
Ar choinníoll, má bhíonn earraí—
(I) inchurtha faoi cháin de réir rátaí éagsúla,
(II) pacáistithe lena ndíol mar aonad, agus
(III) á dtairiscint lena ndíol ar chomaoin in airgead is inchurtha i leith an phacáiste go hiomlán agus nach inchurtha i leith na gcineálacha éagsúla earraí atá ar áireamh ann,
nach gcuirfear i gcuntas chun críche na bhforálacha sin roimhe seo den fho-alt seo go bhfuil ar áireamh sa phacáiste earraí is inmhuirearaithe de réir ráta áirithe i gcás nach mó luach cáin-eisiata iomlán na n-earraí sin ná 50 faoin gcéad den chomaoin cháin-eisiata iomlán i leith an phacáiste nó 5 phingin, cibé acu is lú, agus, in aon chás den sórt sin, déanfar an ráta cánach is inmhuirearaithe i ndáil leis an bpacáiste a chinneadh faoi threoir na n-earraí eile atá ar áireamh ann.
(4A) I gcás—
(a) duine d'úsáid earraí de chineál a shonraítear i mír (xii) den Dara Sceideal le linn dó a bheith ag soláthar seirbhísí inchánach, agus
(b) gurb é an duine dá soláthraítear na seirbhísí a chuirfidh. nó gur thar a cheann a chuirfear, na hearraí ar fáil.
dlífear ina leith sin den duine a sholáthraíonn na seirbhísí inchánach, i dteannta aon dliteanas eile a chuirtear air faoin Acht seo, cáin a íoc ar luach na n-earraí a úsáideadh amhlaidh de réir an ráta a shonraítear in alt 11 (1) (a).”.
Leasú ar alt 12 den Phríomh-Acht.
10.—Leasaítear leis seo alt 12 den Phríomh-Acht trí na fo-ailt seo a leanas a chur in ionad fho-ailt (1) agus (3):
“(1) Le linn an méid cánach is iníoctha ag duine inchánach i leith tréimhse inchánach a bheith á ríomh féadfar iad seo a leanas a asbhaint—
(a) an cháin a muirearaíodh air i gcaitheamh na tréimhse ag daoine inchánach eile trí shonraisc, arna n-ullmhú ar an modh a fhorordaítear le rialacháin, i leith earraí nó seirbhísí a soláthraíodh dó,
(b) an cháin a d'íoc sé i gcaitheamh na tréimhse, nó ab iníoctha aige i ndáil leis an tréimhse, i leith earraí a d'allmhairigh sé,
(c) an cháin ab inmhuirearaithe i gcaitheamh na tréimhse i leith earraí a úsáideadh chun críocha a ghnó agus a áiríodh mar earraí a soláthraíodh de réir alt 3 (1) (e),
(d) an cháin ab inmhuirearaithe i gcaitheamh na tréimhse i leith seirbhísí a thug sé chun críocha a ghnó agus a áiríodh mar sheirbhísí a sholáthraigh sé ar chomaoin i gcúrsa nó ag bisiú a ghnó de réir alt 5 (3) (d),
(e) an cháin ab inmhuirearaithe i gcaitheamh na tréimhse, is cáin a dhlíonn sé a íoc de bhua alt 8 (2), i leith seirbhísí a fuair sé, agus
(f) cáin a muirearaíodh air i gcaitheamh na tréimhse trí shonraisc arna n-ullmhú ar an modh a fhorordaítear le rialacháin agus arna n-eisiúint chuige de réir alt 12A.
(3) (a) D'ainneoin aon ní i bhfo-alt (1), ní dhéanfar cáin a asbhaint faoin bhfo-alt sin má bhaineann, agus a mhéid a bhaineann, an cháin leis na nithe seo a leanas—
(i) bia nó deoch, nó cóiríocht nó seirbhísí pearsanta eile, a chur ar fáil don duine inchánach, dá ghníomhairí nó dá fhostaithe, ach amháin a mhéid, más aon mhéid é, is soláthar seirbhísí a bhfuil sé cuntasach i gcáin ina leith an cur ar fáil sin,
(ii) caiteachais fhialachta a thabhaigh an duine inchánach, a ghníomhairí nó a fhostaithe,
(iii) mótarfheithiclí a fháil (lena n-áirítear iad a fhruiliú) ar mhodh seachas mar stoc trádála nó chun críocha gnó arb é atá ann go hiomlán nó go páirteach mótarfheithiclí a fhruiliú nó iad a úsáid, i ngnó scoile tiomána, chun teagasc tiomána a thabhairt,
(iv) peitreal a cheannach ar mhodh seachas mar stoc trádála, nó
(v) earraí nó seirbhísí a úsáideann an duine inchánach chun críocha gníomhaíochta díolmhaithe (cibé acu is sa Stát nó in áit eile a sheoltar í) nó chun críocha seachas críocha a ghnó,
ach ní oibreoidh fomhír (v) chun asbhaint cánach a chosc má bhaineann, agus a mhéid a bhaineann, an cháin le hearraí agus le seirbhísí a úsáidtear chun críocha aon cheann de na gníomhaíochtaí seo a leanas:
(I) paisinéirí, mar aon leis an mbagáiste atá ina dteannta, a iompar lasmuigh den Stát,
(II) seirbhísí a shonraítear i mír (i), (xi) nó (xii) den Chéad Sceideal, agus seirbhísí gníomhhaireachta ina leith sin, arna soláthar lasmuigh den Chomhphobal, agus
(III) seirbhísí árachais agus creidmheas a chur ar fáil, agus seirbhísí gníomhaireachta ina leith sin, a bhaineann go díreach le honnmhairiú earraí go dtí áit lasmuigh den Chomhphobal.
(b) I mír (a) den fho-alt seo ciallaíonn ‘mótarfheithiclí ' mótarfheithiclí atá deartha agus déanta chun daoine a iompar de bhóthar agus mótarfheithiclí spóirt, carranna eastáit, vaigíní stáisiúin, gluaisrothair, mótar-scútair, móipéid agus uathrothair, cibé acu atá nó nach bhfuil siad deartha agus déanta chun na críche réamhráite, gan feithiclí a áireamh atá deartha agus déanta chun níos mó ná 16 duine (agus an tiománaí san áireamh) a iompar, carráistí easláin agus feithiclí eile atá ceaptha lena n-úsáid ag easláin nó ag daoine éiglí.”.
Forálacha speisialta i leith cánach arna sonrasc ag feirmeoirí cothrom-ráta.
11.—Cuirfear an t-alt seo a leanas isteach i ndiaidh alt 12 den Phríomh-Acht:
“12A. (1) I gcás a soláthróidh feirmeoir cothrom-ráta toradh talmhaíochta nó seirbhís talmhaíochta do dhuine, eiseoidh an feirmeoir, faoi réir alt 17 (2), sonrasc don duine ag taispeáint na comaoine (gan an breisiú cothrom-ráta a áireamh) i leith an tsoláthair agus méid (dá ngairtear ‘breisiú cothrom-ráta’ san Acht seo) is ionann agus 1 faoin gcéad den chomaoin sin (gan an breisiú sin a áireamh), agus beidh an duine, más duine inchánach é, i dteideal an breisiú cothrom-ráta a áireamh mar cháin is inasbhainte faoi alt 12 faoi réir, áfach, aon sriantachtaí a fhorchuirtear le fo-alt (3) nó (4) den alt sin nó faoi.
(2) San Acht seo ciallaíonn ‘feirmeoir cothrom-ráta’ feirmeoir nach duine inchánach.”.
Loghadh cánach ar earraí a onnmhairítear, etc.
12.—Cuirfear an t-alt seo a leanas isteach i ndiaidh alt 12A (a chuirtear isteach leis an Acht seo) den Phríomh-Acht:
“13. (1) Féadfar a fhoráil le rialacháin go ndéanfar, faoi réir cibé coinníollacha (más ann) a shonrófar sna rialacháin nó a fhorchuirfidh na Coimisinéirí Ioncaim, an cháin is inmhuirearaithe i leith an tsoláthair earraí, nó i leith soláthar cibé earraí a shonrófar sna rialacháin, a loghadh nó a aisíoc i gcásanna inar deimhin leis na Coimisinéirí Ioncaim—
(a) gur onnmhairíodh nó go n-onnmhaireofar na hearraí,
(b) gur loingsíodh na hearraí ar bord aerárthaigh nó loinge a bhí ar aistear go dtí áit lasmuigh den Stát,
(c) gur soitheach iascaireachta, nó gur earraí atá le húsáid i soitheach iascaireachta, a úsáidtear nó a úsáidfear le haghaidh iascaireachta mara tráchtála na hearraí.
(2) Féadfar socrú a dhéanamh le rialacháin go loghfar nó go n-aisíocfar, faoi réir cibé coinníollacha (más ann) a shonrófar sna rialacháin nó a fhorchuirfidh na Coimisinéirí Ioncaim, an cháin is inmhuirearaithe i leith gach ceann nó aon cheann amháin nó níos mó (de réir mar a shonrófar sna rialacháin) de na seirbhísí seo a leanas:
(a) seirbhísí atá ceangailte go díreach le honnmhairiú earraí nó le trasghluaiseacht earraí ó áit lasmuigh den Stát go dtí áit eile lasmuigh den Stát,
(b) deisiú, cothabháil agus fruiliú gléasra nó trealamh a úsáidtear i soitheach nó in aerárthach a shonraítear i mír (v) den Dara Sceideal,
(c) deisiú, cothabháil agus fruiliú soitheach a úsáidtear, nó gléasra nó trealamh a úsáidtear i soitheach a úsáidtear, le haghaidh iascaireachta mara tráchtála.
(3) (a) Aisíocfaidh na Coimisinéirí Ioncaim, de réir rialachán, le duine lena mbaineann an fo-alt seo, cáin inasbhainte is inmhuirearaithe i leith earraí nó seirbhísí a soláthraíodh dó nó i leith earraí a d'allmhairigh sé.
(b) Baineann an fo-alt seo le duine a shuífidh chun sástacht na gCoimisinéirí Ioncaim go seolann sé gnó lasmuigh den Stát agus nach soláthraíonn sé aon earraí ná seirbhísí sa Stát.
(c) San fho-alt seo, ciallaíonn “cáin inasbhainte”, i ndáil le duine lena mbaineann an fo-alt seo, cáin is inmhuirearaithe i leith earraí nó seirbhísí a úsáideann sé chun críocha aon ghnó a sheolann sé a mhéid a bheadh an cháin sin inasbhainte aige faoi alt 12 dá mba sa Stát a bheadh an gnó sin á sheoladh aige ach ní fholaíonn sé cáin is inmhuirearaithe i leith earraí atá le soláthar sa Stát nó atá le fruiliú lena n-úsáid sa Stát.
(4) I gcás ina ndéanfar earraí allmhairithe ar ar inmhuirearaithe cáin faoi alt 2 (1) (b) a sholáthar le linn dóibh bheith i stóras agus sula dtiocfaidh an cháin chun bheith dlite, déanfar neamhshuim chun críocha an Achta seo den soláthar más faoi chomhaontú i scríbhinn á cheangal ar an gceannaitheoir cuntas a thabhairt sa cháin sin a dhéanfar é agus, i gcás den sórt sin, measfar, chun críocha ailt 15 agus 27 (4), gurb é an ceannaitheoir a d'allmhairigh na hearraí.
(5) I gcás ina ndéanfar earraí ar ar inmhuirearaithe dleacht máil tráth a monaraithe nó a dtáirgthe a sholáthar le linn dóibh bheith i stóras agus sula n-íocfar an dleacht, ansin—
(a) má déantar níos mó ná soláthar amháin den sórt sin, déanfar neamhshuim, chun críocha an Achta seo, d'aon soláthar den sórt sin ach an soláthar deiridh,
(b) déanfar an méid ar ar inmhuirearaithe cáin i ndáil leis an soláthar sin nó leis an soláthar deiridh sin (cibé acu é) a mhéadú de mhéid na dleachta, agus
(c) beidh an cháin is inmhuirearaithe ar an soláthar iníoctha, mar aon leis an dleacht, ag an duine a íocann an dleacht:
Ar choinníoll go bhféadfar le rialacháin—
(a) socrú a dhéanamh go bhféadfar earraí a sholáthraítear mar a dúradh agus a sholáthraítear amhlaidh do dhuine cláraithe chun críocha gnó a sheolann sé a aistriú as stóras, ach sin faoi réir cibé coinníollacha nó sriantachtaí a shonrófar sna rialacháin nó a fhorchuirfidh na Coimisinéirí Ioncaim, gan an cháin ar an soláthar a íoc, agus
(b) a shocrú go dtabharfaidh sé cuntas sa cháin sa tuairisceán, a thabharfaidh sé faoi alt 19 (3), i leith na tréimhse inchánach ar lena linn a aistríodh na hearraí amhlaidh.”.
An cháin a bheidh dlite a chinneadh faoi threoir fáltas airgid.
13.—Cuirtear, leis seo, an t-alt seo a leanas in ionad alt 14 den Phríomh-Acht:
“14. (1) (a) Aon duine a chruthóidh do na Coimisinéirí Ioncaim gur ó earraí nó seirbhísí inchánach a sholáthar do dhaoine nach daoine cláraithe a fhaigheann sé, agus tréimhse amháin a glacadh le tréimhse eile, cuid nach lú ná 90 faoin gcéad dá láimhdeachas féadfar, de réir rialachán, a údarú dó an méid cánach a thiocfaidh chun bheith dlite de i rith aon tréimhse inchánach (nó i rith coda di) a mbeidh éifeacht leis an údarú lena linn a chinneadh faoi threoir an méid den airgead a fhaigheann sé i rith na tréimhse inchánach sin (nó i rith coda di) i leith soláthairtí earraí nó seirbhísí inchánach, cibé acu ar an lá sonraithe nó roimhe nó dá éis a rinneadh iad.
(b) Féadfar, de réir rialachán, a údarú do dhuine, seachas duine lena mbaineann mír (a), an méid cánach is inchurtha i leith seirbhísí inchánach a thiocfaidh chun bheith dlite de i rith aon tréimhse inchánach (nó i rith coda di) a mbeidh éifeacht leis an údarú lena linn a chinneadh faoi threoir an méid den airgead a fhaigheann sé i rith na tréimhse inchánach sin (nó i rith coda di) i leith soláthar seirbhísí inchánach cibé acu ar an lá sonraithe, nó roimhe nó dá éis a rinneadh é.
(2) Féadfaidh na Coimisinéirí Ioncaim, de réir rialachán, údarú faoi mhír (a) nó (b) d'fho-alt (1) a chealú, agus féadfaidh siad, le rialacháin, aon cháin a bheidh dlite i leith soláthairtí earraí nó seirbhísí de thuairiscí sonraithe agus aon airgead a fuarthas i leith soláthairtí den sórt sin a eisiamh ó fheidhm na míreanna sin (a) agus (b).”.
Cáin a mhuirearú ar earraí allmhairithe.
14.—Cuirtear, leis seo, an t-alt seo a leanas in ionad alt 15 den Phríomh-Acht:
“15. (1) Faoi réir fho-alt (2), ní bhainfidh alt 14 le cáin dá bhforáiltear le halt 2 (1) (b) agus muirearófar an cháin sin—
(a) ar earraí de chineál a shonraítear i gCuid I den Tríú Sceideal de réir an chéatadáin a shonraítear in alt 11 (1) (a) de luach na n-earraí,
(b) ar gach uile earra eile de réir an chéatadáin a shonraítear in alt 11 (1) (c) de luach na n-earraí.
(2) Ní mhuirearófar cáin mar a dúradh ar earraí de chineál a shonraítear i míreanna (xviii), (xx) agus (xxi) den Chéad Sceideal agus i míreanna (v), (vii), (viii), (x), (xii) go (xv) agus (xvii) go (xx) den Dara Sceideal.
(3) Is é luach earraí allmhairithe chun críocha an ailt seo a luach arna chinneadh de réir na ngníomhartha, a bheidh i bhfeidhm de thuras na huaire, a ghlac institiúidí na gComhphobal i ndáil le luacháil earraí chun críocha custam, arna modhnú trí thagairtí do chríoch an Stáit a chur in ionad na dtagairtí do chríocha custam an Chomhphobail, mar aon le haon chánacha, dleachtanna agus muirir eile a tobhaíodh lasmuigh den Stát nó, mar gheall ar onnmhairiú, laistigh den Stát (ach amháin cáin bhreisluacha) ar na hearraí agus nach bhfuil ar áireamh sa chinneadh.
(4) D'ainneoin fho-alt (3), is é luach beostoic allmhairithe chun críocha an ailt seo 10 faoin gcéad dá luach arna fhionnadh de réir an fho-ailt sin.
(5) Féadfaidh na Coimisinéirí Ioncaim, de réir rialachán, loghadh nó aisíoc a dhéanamh, más oiriúnach leo, ar an gcáin go léir nó ar chuid den cháin is inmhuirearaithe—
(a) ar aon earraí a allmhairiú a suífear chun a sástachta gur onnmhairíodh roimhe sin iad,
(b) ar aon earraí a allmhairiú más deimhin leo gur athonnmhairíodh nó go n-athonnmhaireofar na hearraí,
(c) ar aon earraí a allmhairiú ón aerfort neamhchustam ag duine neamhchláraithe a shuífidh chun sástacht na gCoimisinéirí Ioncaim gur iompair sé cáin cheana féin ar na hearraí.
(6) Faoi réir na bhforálacha sin roimhe seo den alt seo, beidh feidhm ag forálacha an Customs Consolidation Act, 1876, agus aon dlí eile ag a bhfuil feidhm sa Stát i ndáil le custaim, faoi réir cibé eisceachtaí agus modhnuithe (más ann) a shonrófar i rialacháin, maidir le cáin dá dtagraítear san alt seo ionann is dá mba dhleacht custam í.
(7) Féadfar le rialacháin—
(a) socrú a dhéanamh go bhféadfar earraí a d'allmhairigh daoine cláraithe nó cibé aicmí daoine cláraithe a shonrófar sna rialacháin chun críocha gnó a sheolann siad a sheachadadh nó a aistriú, ach sin faoi réir cibé coinníollacha nó sriantachtaí a shonrófar sna rialacháin nó a fhorchuirfidh na Coimisinéirí Ioncaim, gan an cháin is inmhuirearaithe tráth an allmhairithe a íoc, agus
(b) a shocrú go dtabharfaidh na daoine nó na haicmí daoine réamhráite cuntas sa cháin sa tuairisceán, a thabharfaidh siad faoi alt 19 (3), i leith na tréimhse inchánach ar lena linn a seachadadh nó a aistríodh na hearraí amhlaidh.”.
Leasú ar alt 17 den Phríomh-Acht.
15.—Leasaítear leis seo alt 17 den Phríomh-Acht—
(a) tríd an bhfo-alt seo a leanas a chur isteach i ndiaidh fho-alt (1):
“(2) Aon fheirmeoir cothrom-ráta a gceanglaítear air, de réir alt 12A, sonrasc a eisiúint maidir le toradh talmhaíochta nó seirbhís talmhaíochta a sholáthar déanfaidh sé, i leith gach soláthar den sórt sin, sonrasc a eisiúint san fhoirm, agus ina mbeidh cibé sonraí (i dteannta na sonraí a shonraítear san alt sin 12A), a shonrófar le rialacháin má chomhlíontar na coinníollacha seo a leanas:
(a) go n-iarrfaidh duine inchánach go n-eiseofaí sonrasc,
(b) go gcuirfidh an duine inchánach an fhoirm chun críche an tsonraisc ar fáil agus go dtaifeadfaidh sé na sonraí iomchuí inti, agus
(c) go dtabharfaidh an duine inchánach cóip den sonrasc don fheirmeoir cothrom-ráta,
ach féadfaidh sé an sonrasc a eisiúint má bhíonn na coinníollacha sin nó aon cheann acu gan chomhlíonadh.”,
(b) tríd an bhfo-alt seo a leanas a chur isteach i ndiaidh fho-alt (3):
“(4) Más rud é, tar éis d'fheirmeoir cothrom-ráta sonrasc a eisiúint de réir fho-alt (2), go méadófar nó go laghdófar an chomaoin mar a luaitear sa sonrasc í, nó go lamhálfar lascaine, beidh éifeacht ag cibé ceann de na forálacha seo a leanas is iomchuí:
(a) i gcás an chomaoin a mhéadú, eiseoidh an feirmeoir cothrom-ráta sonrasc eile (má bhíonn na coinníollacha dá dtagraítear i bhfo-alt (2) comhlíonta i ndáil leis) ina mbeidh sonraí faoin méadú agus faoin mbreisiú cothrom-ráta is iomchuí dó agus é i cibé foirm agus cibé sonraí eile ann a shonrófar le rialacháin agus measfar, chun críocha alt 12, an sonrasc eile sin a bheith arna eisiúint de réir alt 12A, ach féadfaidh an feirmeoir sin an sonrasc a eisiúint má bhíonn na coinníollacha sin nó aon cheann acu gan chomhlíonadh,
(b) i gcás an chomaoin a laghdú nó lascaine a lamháil, eiseoidh an feirmeoir cothrom-ráta, más duine inchánach an duine a ndearnadh an soláthar chuige, doiciméad (dá ngairtear ‘nóta sochair feirmeora’ san alt seo) ina mbeidh sonraí faoin laghdú nó faoin lascaine agus é i cibé foirm agus cibé sonraí eile ann a shonrófar le rialacháin, agus déanfar an méid a fhéadfaidh an duine inchánach a asbhaint faoi alt 12 a laghdú, de réir rialachán, cóimhéid an bhreisithe cothrom-ráta is iomchuí do mhéid an laghdaithe nó na lascaine.”.
(c) tríd an bhfo-alt seo a leanas a chur isteach i ndiaidh fho-alt (6):
“(6A) (a) Má eisíonn duine, seachas feirmeoir cothrom-ráta, sonrasc ag lua méid breisithe cothrom-ráta, dlífidh sé an méid a bheidh luaite mar bhreisiú cothromráta a íoc leis na Coimisinéirí Ioncaim mar cháin agus measfar, i ndáil leis an méid sin, chun críocha an Achta seo, gur duine inchánach é.
(b) Má eisíonn feirmeoir cothrom-ráta sonrasc ag lua méid breisithe cothrom-ráta ar dhóigh seachas i leith soláthar iarbhír toradh talmhaíochta nó seirbhís talmhaíochta nó i leith soláthar den sórt sin ach ag lua méid breisithe cothrom-ráta is mó ná an méid is iomchuí don soláthar, dlífidh sé an méid nó an méid breise, de réir mar a bheidh, den bhreisiú cothrom-ráta a bheidh luaite a íoc leis na Coimisinéirí Ioncaim mar cháin agus measfar, i ndáil leis an méid sin nó leis an méid breise sin, chun críocha an Achta seo, gur duine inchánach é.
(c) Má mhainníonn feirmeoir cothrom-ráta, i gcás ina gceanglaítear air nóta sochair feirmeora a eisiúint faoi fho-alt 4 (b) an nóta sochair a eisiúint laistigh den am a bheidh ceadaithe le rialacháin nó má eisíonn sé nóta sochair ag lua méid breisithe cothrom-ráta is lú ná an méid is iomchuí don laghdú ar an gcomaoin no don lascaine, dlífidh sé an méid breisithe cothrom-ráta ba chóir a bheith luaite ar an nóta sochair nó méid an easnaimh ar an mbreisiú cothrom-ráta, de réir mar a bheidh, a íoc leis na Coimisinéirí Ioncaim mar cháin agus measfar, i ndáil leis an méid sin nó leis an easnamh sin, chun críocha an Achta seo, gur duine inchánach é.”,
(d) trí “nó fho-alt (2), de réir mar is iomchuí”, chur isteach i bhfo-alt (8) i ndiaidh “fho-alt (1)”,
(e) tríd an mír seo a leanas a chur isteach i bhfo-alt (9) i ndiaidh mhír (a)—
“(aa) Ní bheidh feidhm ag mír (a) i gcás an duine a d'eisigh an sonrasc dá dtagraítear inti a bheith, tráth a eisiúna, ina dhuine a bhí údaraithe, de réir alt 14 (1), a dhliteanas cánach a chinneadh i leith soláthairtí den chineál atá i gceist faoi threoir an méid airgid a fuarthas.”,
(f) trí “nó go soláthrófar toradh talmhaíochta nó seirbhísí talmhaíochta do dhuine cláraithe ag feirmeoir cothrom-ráta” a chur isteach i bhfo-alt (10) (a) i ndiaidh “ag duine cláraithe eile”,
(g) tríd an bhfo-alt seo a leanas a chur isteach i ndiaidh fho-alt (11):
“(11A) I gcás a ndéanfaidh duine atá i dteideal nóta sochair feirmeora a fháil faoi fho-alt (4) (b) ó dhuine eile doiciméad (dá ngairtear ‘nóta dochair feirmeora’ san alt seo) a eisiúint, roimh an dáta ar a n-eiseoidh an duine eile sin nóta sochair feirmeora, don duine eile sin i cibé foirm agus ina mbeidh cibé sonraí a shonrófar le rialacháin, ansin, chun críocha an Achta seo—
(a) measfar go bhfuair an duine a d'eisigh an nóta dochair, má ghlacann an duine é ar chuige a eisíodh é, go bhfuair sé, ón duine a ghlac an nóta dochair, nóta sochair feirmeora ina raibh na sonraí a bhí leagtha amach sa nóta dochair sin, agus
(b) measfar go ndearna an duine ar chuige a eisíodh an nóta dochair sin, má ghlacann sé é, nóta sochair feirmeora ina raibh na sonraí a bhí leagtha amach sa nóta dochair a eisiúint chuig an duine óna bhfuarthas an nóta dochair sin.”,
(h) trí “na n-earraí nó” a chur isteach i bhfo-alt (12) (a) (ii) roimh “na seirbhísí”, agus
(i) tríd an bhfo-alt seo a leanas a chur isteach i ndiaidh fho-alt (12):
“(13) Beidh feidhm ag na forálacha den Acht seo (seachas an t-alt seo) a bhaineann le nótaí sochair agus nótaí dochair a eisíodh faoi fho-ailt (3) agus (11), faoi seach, den alt seo i ndáil le nótaí sochair feirmeora agus nótaí dochair feirmeora mar atá feidhm acu i ndáil leis na nótaí sochair agus na nótaí dochair a dúradh.”.
Leasú ar alt 19 den Phríomh-Acht.
16.—Leasaítear leis seo alt 19 den Phríomh-Acht tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (3):
“(3) Laistigh de 9 lá díreach i ndiaidh an deichiú lá den mhí díreach i ndiaidh tréimhse inchánach, tabharfaidh duine inchánach don Ard-Bhailitheoir tuairisceán ceart arna ullmhú de réir rialachán den méid cánach a tháinig chun bheith dlite de i gcaitheamh na tréimhse inchánach, nach cáin a d'íoc sé cheana féin i ndáil le hearraí a d'allmhairigh sé, agus an méid, más ann, a fhéadfar a asbhaint de réir alt 12 nuair a beidh an méid cánach á ríomh is iníoctha aige i leith na tréimhse inchánach sin agus cibé sonraí eile a bheidh sonraithe i rialacháin, agus cuirfidh sé an tráth céanna chun an Ard-Bhailitheora an méid cánach, más ann, is iníoctha aige i leith na tréimhse inchánach sin.”.
An cháin a bheidh dlite a chinneadh.
17.—Cuirfear an t-alt seo a leanas in ionad alt 23 den Phríomh-Acht:
“(1) Más rud é, i ndáil le haon tréimhse arb é atá inti tréimhse inchánach amháin nó dhá thréimhse inchánach nó níos mó as a chéile, go mbeidh cúis ag na Coimisinéirí Ioncaim lena chreidiúint go bhfuil méid áirithe cánach dlite dóibh agus iníoctha leo ag duine in aon cheann de na himthosca seo a leanas:
(a) gur mhó an méid iomlán cánach ab iníoctha ag an duine ná an méid iomlán cánach (más ann) a d'íoc sé,
(b) gur mhó an méid iomlán cánach a aisíocadh leis an duine de réir alt 20 (1) ná an méid (más ann) ab inaisíoctha go cuí leis, nó
(c) go bhfuil méid áirithe cánach iníoctha ag an duine agus go ndearnadh aisíoc faoi alt 20 (1) leis an duine,
ansin, gan dochar d'aon bheart eile a ghlacfar, féadfaidh siad, de réir rialachán ach faoi réir alt 30, meastachán a dhéanamh in aon suim amháin ar an méid iomlán cánach is dóigh leo ba cheart a bheith íoctha nó ar an méid iomlán cánach (lena n-áirítear méid nialais) ba cheart, de réir alt 20 (1), a bheith aisíoctha, de réir mar a bheidh, i leith na tréimhse nó na dtréimhsí inchánach a chuimsítear sa tréimhse sin agus féadfaidh siad fógra a sheirbheáil ar an duine ina sonrófar—
(i) an méid iomlán cánach arna mheas amhlaidh,
(ii) an méid iomlán cánach (más ann) a d'íoc an duine nó a aisíocadh leis an duine i ndáil leis an tréimhse sin, agus
(iii) an méid iomlán a bheidh dlite agus iníoctha mar a dúradh (dá ngairtear ‘an méid atá dlite’ dá éis seo san alt seo).
(2) I gcás a seirbheálfar fógra ar dhuine faoi fho-alt (1), beidh feidhm ag na forálacha seo a leanas:
(a) féadfaidh an duine, má éilíonn sé go bhfuil an méid atá dlite iomarcach, ar fhógra a thabhairt do na Coimisinéirí Ioncaim laistigh den tréimhse lá is fiche ó dháta an fhógra a sheirbheáil, achomharc a dhéanamh chun na gCoimisinéirí Achomhairc, agus
(b) ar an tréimhse sin a bheith caite, mura mbeidh aon fhógra achomhairc faighte nó, má bhíonn fógra achomhairc faighte, ar an achomharc a chinneadh trí chomhaontú nó eile, tiocfaidh an méid a bheidh dlite, nó an méid leasaithe a bheidh dlite arna chinneadh i ndáil leis an achomharc, chun bheith dlite agus iníoctha ionann is dá mba cháin í an cháin a dhligh an duine a íoc don tréimhse inchánach ar lena linn a chuaigh an tréimhse cheithre lá dhéag ó dháta seirbhéala an fhógra faoi fho-alt (1) in éag nó a cinneadh an t-achomharc trí chomhaontú nó eile, cibé tréimhse inchánach acu is déanaí.”.
Leasú ar alt 26 den Phríomh-Acht.
18.—Leasaítear leis seo alt 26 den Phríomh-Acht—
(a) trí “12A,” a chur isteach i bhfo-alt (1) i ndiaidh “11 (7),”,
(b) tríd an bhfo-alt seo a leanas a chur isteach i ndiaidh fho-alt (2):
“(2A) Aon duine a dhéanfaidh, ar dhóigh seachas faoi réim agus de réir alt 12A nó 17 (4) (a), sonrasc a eisiúint ina luafar méid breisithe cothrom-ráta dlífear pionós £20 a chur air.”, agus
(c) trí “nó (2A)” a chur isteach i bhfo-alt (3) i ndiaidh “(2)”.
Leasú ar alt 27 den Phríomh-Acht.
19.—Leasaítear leis seo alt 27 den Phríomh-Acht—
(a) tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (4):
“(4) Má dhéanann duine, i gcás ina dtugann sé le fios gur duine cláraithe é nó gur chun críocha gnó a sheolann sé a allmhairíodh earraí a d'allmhairigh sé, a thabhairt i gcrích go mícheart go n-allmhaireofar earraí gan cáin a íoc in imthosca inar inmhuirearaithe cáin, dlífear pionós £500 a chur air, agus, ina theannta sin, dlífidh sé méid aon chánach ba chóir a íoc ar an allmhairiú a íoc leis na Coimisinéirí Ioncaim.”, agus
(b) trí na fo-ailt seo a leanas a chur isteach i ndiaidh fho-alt (8):
“(9) I gcás a ndearnadh, de bhun rialacháin arna ndéanamh chun críocha alt 13 (1) (a), an cháin ar sholáthar aon earraí a loghadh nó a aisíoc agus—
(a) go bhfaighfear na hearraí sa Stát tar éis an dáta a líomhnaíodh a onnmhairíodh iad nó go raibh siad le honnmhairiú, nó
(b) go mbeidh aon choinníoll dá sonraítear sna rialacháin nó a d'fhorchuir na Coimisinéirí Ioncaim gan chomhlíonadh,
agus nach mbeidh, údaraithe chun críocha an fho-ailt seo ag na Coimisinéirí Ioncaim na hearraí sin a bheith sa Stát tar éis an dáta sin nó an coinníoll a bheith gan chomhlíonadh dlífear na hearraí a fhorghéilleadh agus déanfar an cháin a loghadh nó a aisíocadh a mhuirearú ar an duine, agus beidh sé le híoc láithreach ag an duine, dar soláthraíodh na hearraí nó a bhfaighfear na hearraí ina sheilbh sa Stát agus beidh feidhm dá réir sin ag forálacha alt 24 (1), ach féadfaidh na Coimisinéirí Ioncaim, más oiriúnach leo, íoc na cánach go léir nó íoc coda di a tharscaoileadh.
(10) Beidh feidhm ag na forálacha de na hAchtanna Custam a bhaineann le forghéilleadh agus daoradh earraí maidir le hearraí a dhlitear a fhorghéilleadh faoi fho-alt (9) ionann is dá mba gur tháinig siad faoi dhliteanas a bhforghéillte faoi na hAchtanna sin agus féadfar na cumhachtaí go léir is infheidhmithe ag oifigeach Custam agus Máil faoi na hAchtanna sin a fheidhmiú ag oifigigh do na Coimisinéirí Ioncaim a bheidh údaraithe na cumhachtaí sin a fheidhmiú chun críocha an fho-ailt sin.”.
Leasú ar alt 30 den Phríomh-Acht.
20.—Leasaítear leis seo alt 30 den Phríomh-Acht—
(a) tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (3):
“(3) Ní fhéadfar imeachtaí a thosú de bhua fho-alt (2) i gcoinne ionadaí phearsanta duine éagtha tráth nach féidir, de bhua mhír (b) d'fho-alt (5), meastaohán cánach a dhéanamh ar an ionadaí pearsanta sin i leith cáin a tháinig chun bheith dlite den duine sin roimh éag dó.”,
agus
(b) tríd an mír seo a leanas a chur i bhfo-alt (5) in ionad mhír (b):
“(b) Ní dhéanfar aon mheastachán cánach de bhua an fho-ailt seo tráth is déanaí ná trí bliana tar éis bheith caite don bhliain ina bhfuair an duine éagtha bás, i gcás ina ndearnadh deonú na probháide nó na litreacha riaracháin an bhliain sin, agus ní dhéanfar aon mheastachán den sórt sin tráth is déanaí ná dhá bhliain tar éis bheith caite don bhliain ina ndearnadh an deonú sin in aon chás eile, ach beidh éifeacht leis na forálacha sin roimhe seo den fho-alt seo faoi réir an choinníll—
(i) má thaisceann an t-ionadaí pearsanta, tar éis na bliana ina bhfuair an duine éagtha bás, mionnscríbhinn cheartúcháin chun dleacht eastáit a mheasúnú nó má sheachadann sé mionnscríbhinn bhreise faoi alt 38 den Acht um Cháin Fháltas Caipitiúil, 1976, nó
(ii) má dhlíonn an t-ionadaí pearsanta mionnscríbhinn bhreise a sheachadadh faoin alt sin 38, go mbeidh fógra tugtha dó amhlaidh ag na Coimisinéirí Ioncaim agus nár sheachaid sé an mhionnscríbhinn bhreise sin an bhliain ina bhfuair an duine éagtha bás,
go bhféadfar an meastachán sin a dhéanamh tráth ar bith sula mbeidh dhá bhliain caite tar éis deireadh na bliana inar taisceadh an mhionnscríbhinn cheartúcháin nó inar seachadadh nó ina seachadfar an mhionnscríbhinn bhreise.”.
Leasú ar alt 32 den Phríomh-Acht.
21.—Leasaítear leis seo alt 32 den Phríomh-Acht—
(a) trí na míreanna seo a leanas a chur i bhfo-alt (1) in ionad míreanna (b), (e), (g) agus (p):
“(b) an meas a thugtar faoi alt 5 (3) ar an úsáid agus na seirbhísí a shonraítear ansin mar sheirbhísí a sholáthraíonn duine ar chomaoin i gcúrsa gnó;
(e) an tslí ina bhféadfar, d'ainneoin alt 11 (3), aon mhéid áirithe a chionroinnt;
(g) dliteanas cánach duine d'aon tréimhse a chinneadh, faoi alt 14, faoi threoir airgead a fuarthas agus na coigeartuithe, lena n-áirítear muirear cánach, a fhéadfar a dhéanamh nuair a thiocfaidh duine chun bheith i dteideal a dhliteanas cánach a chinneadh sa tslí réamhráite nó, tar éis é bheith i dteideal amhlaidh, a scoirfidh de bheith i dteideal amhlaidh nó a scoirfidh de bheith ina dhuine inchánach;
(p) ábhair a leanfaidh as bás duine chláraithe nó as é do theacht faoi aon éagumas lena n-áirítear duine de cibé aicme nó aicmí a shonrófar sna rialacháin a áireamh mar dhuine a sheolann gnó an duine éagtha nó éagumasaithe;”,
(b) trí mhír (w) den fho-alt sin (1) a scriosadh, agus
(c) tríd an bhfo-alt seo a leanas a chur isteach i ndiaidh fho-alt (2):
“(2A) Ní dhéanfar rialacháin faoin alt seo chun críocha alt 5 (7), fho-alt (1) nó (2) d'alt 13 nó fho-alt (6) nó (7) d'alt 15 gan toiliú an Aire Airgeadais.”.
Leasú ar alt 35 den Phríomh-Acht.
22.—Leasaítear leis seo alt 35 den Phríomh-Acht tríd an bhfo-alt seo a leanas a chur leis an alt:
“(3) (a) I gcás a ndéanfaidh feirmeoir cothrom-ráta, faoi chomhaontú a rinneadh roimh thosach feidhme alt 12A, toradh talmhaíochta nó seirbhís talmhaíochta a sholáthar tar éis an tosach feidhme sin d'aon duine, déanfar, cheal comhaontú dá mhalairt, an chomaoin dá bhforáiltear faoin gcomhaontú a mhéadú méid is ionann agus an breisiú cothromráta is iomchuí don chomaoin sin.
(b) I gcás a ndéanfaidh feirmeoir cothrom-ráta, i ndáil le soláthar toradh talmhaíochta nó seirbhís talmhaíochta a rinne sé, sonrasc a eisiúint ina mbeidh an breisiú cothrom-ráta luaite ar leithligh, measfar, chun an breisiú cothrom-ráta a bheidh luaite amhlaidh a ghnóthú, gur cuid é den chomaoin ar an idirbheart agus beidh sé inghnóthaithe dá réir sin ag an bhfeirmeoir cothrom-ráta.”.
Leasú ar alt 29 den Acht Airgeadais, 1975.
23.—Leasaítear leis seo alt 29 den Acht Airgeadais, 1975, tríd an mír seo a leanas a chur in ionad mhír (ii) d'fho-alt (1):
“(ii) aisíoc cánach breisluacha a éileamh ina leith faoi rialacháin faoin Acht sin nó faoi ordú faoi alt 20 (3) den Acht sin.”.
Gníomhaíochtaí díolmhaithe.
24.—Leasaítear leis seo an Príomh-Acht tríd an Sceideal seo a leanas a chur in ionad an Chéad Sceidil a ghabhann leis an Acht sin.
AN CHEAD SCEIDEAL
Gníomhaíochtaí Díolmhaithe
(i) Soláthar stoc, scaireanna nó urrús eile;
(ii) oideachas scoile nó ollscoile, agus oiliúint nó athoiliúint ghairmiúil (lena n-áirítear soláthar earraí agus seirbhísí a ghabhann leis an gcéanna), a chuireann forais oideachais atá aitheanta ag an Stát ar fáil, oideachas, oiliúint nó athoiliúint den chineál céanna a chuireann daoine eile ar fáil;
(iii) seirbhísí gairmiúla liachta, déidliachta nó súil-liachta seachas seirbhísí a dhéantar i gcúrsa gnó a sheoladh arb é atá ann go hiomlán nó go páirteach earraí a dhíol;
(iv) earraí do-chorraithe a ligean ach amháin—
(a) ligean innealra nó suiteálacha gnó ar iad a ligean ar leithligh ó aon earraí do-chorraithe eile ar cuid díobh an t-innealra nó na suiteálacha sin;
(b) ligean i gcúrsa gnó ostáin a sheoladh;
(c) soláthar cóiríochta páirceála ag oibritheoirí carrchlósanna; agus
(d) fruiliú taisceán;
(v) aireachas nó cóireáil ospidéil agus liachta a chuireann ospidéal, teach banaltrais, clinic nó foras dá samhail ar fáil;
(vi) seirbhísí chun leanaí agus daoine óga a chosaint nó a aireachasú agus earraí a chur ar fáil a bhfuil dlúthbhaint acu leis na seirbhísí sin, a chuirtear ar fáil seachas le haghaidh brabúis;
(vii) earraí agus seirbhísí a bhfuil dlúthbhaint acu le leas agus slándáil shóisialach a sholáthraíonn eagraíochtaí nach eagraíochtaí déanta brabúis;
(viii) seirbhísí a sholáthraíonn abhcóidí i gcúrsa a ngairme;
(ix) seirbhísí gníomhaireachta maidir le—
(a) cóir iompair do phaisinéirí nó cóiríocht do dhaoine a shocrú, agus
(b) bailiú fiacha, cíosanna nó préimheanna árachais, agus
(c) seirbhísí baincéireachta agus árachais,
(d) stoic, scaireanna agus urrúis eile a sholáthar,
(e) airgead a thabhairt ar iasacht nó creidmheas a thabhairt ar shlí seachas trí fhruilcheannach nó idirbhearta díola creidmheasa;
(x) seirbhísí a dhéanann aturnaetha, cuntasóirí, achtúirí agus tréidlianna i gcúrsa a ngairme;
(xi) seirbhísí baincéireachta agus árachais;
(xii) airgead a thabhairt ar iasacht nó creidmheas a thabhairt ar shlí seachas trí fhruilcheannach nó idirbhearta díola creidmheasa;
(xiii) na seirbhísí náisiúnta craolacháin agus teilifíse, gan fógraíocht a áireamh;
(xiv) paisinéirí, mar aon leis an mbagáiste atá ina dteannta, a iompar;
(xv) gealltóireacht;
(xvi) ticéid nó cúpóin a eisiúint le haghaidh crannchuir;
(xvii) dálais spóirt a sheoladh agus daoine a ligean isteach chucu;
(xviii) baill bheatha dhaonna, fuil dhaonna agus bainne daonna a bhailiú, a stóráil agus a sholáthar;
(xix) adhlacóireacht;
(xx) capaill bheo a sholáthar;
(xxi) cúnna beo a sholáthar;
(xxii) seirbhísí agus earraí a bhfuil dlúthbhaint acu leo a sholáthar dá gcomhaltaí ag eagraíochtaí nach eagraíochtaí déanta brabúis agus ar aidhmeanna polaitiúla, ceardchumainn, creidimh, tírghrá, fealsúnachta, daoncharadacha nó saoránachta a n-aidhmeanna go príomha i gcás a ndéantar an soláthar sin gan aon íocaíocht seachas síntiús ballraíochta a íoc;
(xxiii) saoráidí le páirt a ghlacadh i ngníomhaíochtaí spóirt agus corp-oiliúna, agus seirbhísí a bhfuil dlúthbhaint acu leis na gníomhaíochtaí sin, a chuireann eagraíochtaí nach eagraíochtaí déanta brabúis ar fáil dá gcomhaltaí;
(xxiv) earraí a sholáthar ag duine ar earraí iad—
(a) a d'úsáid sé chun críocha gnó a bhí á sheoladh aige,
(b) ar iompair sé cáin i ndáil lena bhfáil nó lena n-úsáid, agus
(c) de shaghas nó a úsáideadh in imthosca nach raibh aon chuid den cháin sin inasbhainte faoi alt 12;
(xxv) seirbhísí lónadóireachta a sholáthraítear—
(a) d'othair de chuid ospidéil nó tí banaltrais san ospidéal nó sa teach banaltrais, agus
(b) do mhic léinn scoile sa scoil.”.
Leasú ar an Dara Sceideal a ghabhann leis an bPríomh-Acht.
25.—Leasaítear leis seo an Dara Sceideal a ghabhann leis an bPríomh-Acht—
(a) tríd an mír seo a leanas a chur in ionad mhír (i):
“(i) Earraí a sholáthraítear—
(a) faoi réir coinníll go bhfuil siad le hiompar díreach ag an duine nó thar ceann an duine a dhéanann an soláthar—
(I) lasmuigh den Stát, nó
(II) go dtí duine cláraithe laistigh den aerfort neamhchustam,
nó
(b) ag duine cláraithe laistigh den aerfort neamhchustam do dhuine cláraithe eile;”,
(b) tríd an mír seo a leanas a chur in ionad mhír (v):
“(v) soithí nó árthaí mar iad seo a leanas a sholáthar, a mhodhnú, a dheisiú, a chothabháil agus a fhruiliú—
(a) soithí farraige ar mó ná 15 thonna a mórthonnáiste a úsáidtear nó a úsáidfear—
(I) chun paisinéirí a iompar ar luaíocht.
(II) chun críocha gnó iascaireachta mara.
(III) chun críocha eile tráchtála nó tionscail,
nó
(IV) le haghaidh tarrthála nó cúnaimh ar muir,
nó
(b) aerárthaí a úsáideann nó a úsáidfidh gnóthas iompair a oibríonn ar luaiocht ar chonairí idirnáisiúnta go príomha;”,
(c) tríd an mír seo a leanas a chur in ionad mhír (vi):
“(vi) seirbhísí, a sholáthraíonn gníomhaire a ghníomhaíonn in ainm agus thar ceann duine eile, chun na nithe seo a thabhairt i gcrích—
(a) onnmhairiú earraí as an Stát,
(b) seirbhísí a shonraítear i míreanna (iii), (iv), (v) nó (x), nó
(c) soláthar earraí nó seirbhísí lasmuigh den Stát;”,
(d) tríd an mír seo a leanas a chur in ionad mhír (x):
“(x) ór a sholáthraítear do Bhanc Ceannais na hÉireann;”,
agus
(e) tríd an mír seo a leanas a chur in ionad mhír (xvi):
“(xvi) obair ar earraí so-chorraithe a fuarthas laistigh den Stát, nó a allmhairíodh chun an obair sin a dhéanamh orthu, agus a onnmhairíodh dá éis sin, a sholáthar do dhuine nach bhfuil bunaíocht ná a ghnáth-áit chónaithe aige sa Stát;”.
Leasú ar an Tríú Sceideal a ghabhann leis an bPríomh-Acht.
26.—Leasaítear leis seo an Tríú Sceideal a ghabhann leis an bPríomh-Acht—
(a) tríd an mír seo a leanas a chur in ionad mhír (xix):
“(xix) feithiclí bóthair inneallghluaiste;”,
(b) tríd an mír seo a leanas a chur in ionad mhír (xxi):
“(xxi) longa, báid agus soithí eile seachas—
(a) longa, báid agus soithí eile atá deartha agus déanta chun paisinéirí a iompar agus nach mó ná 15 thonna a mórthonnáiste,
(b) báid spóirt agus áineasa de gach cineál lena n-áirítear luamha, báid chábáin, báidíní calaithe, curaigh, coití agus báid rásaíochta, agus
(c) soithí de chineál a shonraítear i mír (v) (a) den Dara Sceideal;”,
(c) tríd an mír seo a leanas a chur in ionad mhír (xxvii):
“(xxvii) cabhlacha agus fonnaidh atá deartha d'fheichiclí bóthair inneallghluaiste;”,
(d) tríd an mír seo a leanas a chur in ionad mhír (xxviii):
“(xxviii) earraí réchaite so-chorraithe, seachas earraí de chineál a shonraítear sa Dara Sceideal;”,
agus
(e) trí na míreanna seo a leanas a chur in ionad mhír (xxix):
“(xxix) gléasanna glacadóireachta raidió agus teilifíse ar de chineál tís nó de chineál iniompair iad nó ar de chineál iad atá oiriúnach lena n-úsáid i bhfeithiclí bóthair;
(xxx) gramafóin, radaghramafóin agus seinnteoirí ceirníní;
(xxxi) ceirníní gramafóin.”.
Seirbhísí a chuirtear faoi cháin san áit a bhfaightear iad.
27.—Cuirfear an Sceideal seo a leanas in ionad an Ceathrú Sceideal a ghabhann leis an bPríomh-Acht:
AN CEATHRU SCEIDEAL
Seirbhísí a chuirtear faoi cháin san áit a bhfaightear iad
(i) Aistrithe agus sanntaí cóipchirt, paitinní, ceadúnas, trádmharcanna agus cearta dá samhail;
(ii) seirbhísí fógraíochta;
(iii) seirbhísí sainchomhairleoirí, innealtóirí, biúrónna sainchomhairle, dlíodóirí, cuntasóirí agus seirbhísí eile dá samhail, sonra-phróiseáil agus soláthar faisnéise (ach gan seirbhísí a bhaineann le hearraí do-chorraithe a áireamh);
(iv) glacadh le haon oibleagáid chun staonadh ó aon ghníomhaíocht ghnó nó aon chearta den sórt dá dtagraítear i mír (i) a chleachtadh nó a fheidhmiú go hiomlán nó go páirteach;
(v) seirbhísí baincéireachta, airgeadais agus árachais (lena n-áirítear athárachas, ach gan saoráidí taiscí taisceán a áireamh);
(vi) foireann a chur ar fáil;
(vii) seirbhísí gníomhairí a ghníomhaíonn in ainm agus i gcóir cuntas príomhaí nuair a bhítear ag fáil aon seirbhísí a shonraítear i míreanna (i) go (vi) dó.”.
“Gníomhaíochtaí de chuid Iarscríbhinn A” agus “seirbhísí de chuid Iarscríbhinn B”.
28.—Cuirfear an Sceideal seo a leanas in ionad an Cúigiú Sceideal a ghabhann leis an bPríomh-Acht:
AN CUIGIU SCEIDEAL
CUID I
Iarscríbhinn A a ghabhann le Treoir Uimh. 77 / 388 / CEE ón gComhairle, 17 Bealtaine, 1977
LIOSTA DE GHNIOMHAIOCHTAI TAIRGTHE TALMHAIOCHTA
I. TAIRGEADH BARRAI
1. Talmhaíocht ginearálta, lena n-áirítear fíonsaothrú
2. Fás torthaí (lena n-áirítear ológa) agus glasraí, blathanna agus plandaí ornáideacha, faoin spéir agus faoi ghloine
3. Táirgeadh beacán, spíosraí, síolta agus ábhar síolraithe; plandlanna
II. FEIRMEOIREACHT STOIC MAR AON LE hARADOIREACHT
1. Stoc-fheirmeoireacht ghinearálta
2. Feirmeoireacht éanlaithe clóis
3. Feirmeoireacht coiníní
4. Beachaireacht
5. Feirmeoireacht seiriceán
6. Feirmeoireacht seilidí
III. FORAOISEACHT
IV. IASCACH
1. Iascaireacht fíoruisce
2. Feirmeoireacht éisc
3. Síolrú diúilicíní, oisrí agus moilisc eile agus crústaigh
4. Feirmeoireacht loscán
V. I gcás ina ndéanfaidh feirmeoir, agus deiseanna a úsáidtear de ghnáth i ngnóthas talmhaíochta, foraoiseachta nó iascaigh á n-úsáid aige, táirgí a phróiseáil a dhíorthaíonn go bunúsach óna tháirgeadh talmhaíochta, áireofar gur táirgeadh talmhaíochta an phróiseáil sin freisin.
CUID II
Iarscríbhinn B a ghabhann le Treoir Uimh. 77 / 388 / CEE ón gComhairle, 17 Bealtaine, 1977
LIOSTA DE SHEIRBHISI TALMHAIOCHTA
Measfar gur soláthar seirbhísí talmhaíochta soláthairtí de sheirbhísí talmhaíochta a ghabhann páirt de ghnáth i dtáirgeadh talmhaíochta, agus folóidh siad na nithe seo a leanas go háirithe:
—obair mhachaire, buaint agus baint, bualadh, cornadh, bailiú, fómharaíocht, curaíocht agus plandáil
—pacáil agus ullmhú don margadh, mar shampla, triomú, glanadh, meilt, díghalrú agus sadhlasú táirgí talmhaíochta
—táirgí talmhaíochta a stóráil
—fosaíocht, tógáil agus ramhrú stoic
—trealamh a úsáidtear de ghnáth i ngnóthais talmhaíochta, foraoiseachta nó iascaigh a ligean ar fruiliú chun críocha talmhaíochta
—cúnamh teicniúil
—fiaile agus loitmhíola a dhíothú, barraí agus talamh a dhustáil agus a spréáil
—trealamh uiscithe agus siltin a oibriú
—teascadh, crainn a leagan agus seirbhísí eile foraoiseachta.”.
Leasú ar an Acht d'Fhorchur Dleacht, 1957.
29.—Leasaítear leis seo alt 1 (a) den Acht d'Fhorchur Dleacht, 1957—
(a) trí “nó dleacht mháil” a chur isteach i ndiaidh “dleacht chustam”, agus
(b) trí “dleacht eile” a chur in ionad “dleacht chustam eile”,
agus déanfar na tagairtí i mír (e) den alt sin d'aon dleacht mháil agus i míreanna (h) agus (i) den alt sin d'aon dleacht a fhorléiriú mar thagairtí a fholaíonn tagairtí d'aon dleacht mháil a fhorchuirtear faoin mír sin (a) agus measfar, chun críocha na míre sin (h), gur dleacht chustam agus dleacht mháil aon dleacht mháil a fhorchuirtear faoin mír sin (a), agus tá an mhír sin (a), arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an alt seo.
AN TABLA (a) dleacht chustam nó dleacht mháil de pé méid is cuí leo d'fhorchur, i dteannta nó d'éagmais coinníollacha, tórainneacha, aistarraingtí, liúntas, díolúintí, nó rátaí tosaíochta, agus sin amhail ó aon lá sonraithe, ar aon tsaghas áirithe earraí a hallmhuireofar isteach sa Stát agus, má bhíonn aon dleacht eile inghearrtha ar na hearraí, an dleacht chéadluaite sin d'fhorchur amhlaidh i dteannta nó in ionad na dleachta eile sin; |
Aisghairmeacha agus leasuithe iarmhartacha.
30.—(1) Aisghairtear leis seo an t-achtachán a luaitear i gcolún (2) den Chéad Sceideal a mhéid a shonraítear i gcolún (3) den Sceideal sin.
(2) De dhroim na leasuithe ar an bPríomh-Acht a shonraítear san Acht seo agus na n-aisghairmeacha a shonraítear sa Chéad Sceideal, déantar leis seo an Príomh-Acht a leasú tuilleadh tríd an bhfocal nó an abairt a luaitear i gcolún (3) den Dara Sceideal ag aon uimhir thagartha a chur in ionad an fhocail nó na habairte a luaitear i gcolún (2) den Sceideal sin ag an uimhir thagartha sin cibé áit a bhfuil sé nó sí san fhoráil den Phríomh-Acht a luaitear i gColún (4) den Sceideal sin ag an uimhir thagartha sin.
Forálacha idirthréimhseacha.
31.—(1) (a) An clár arbh é, díreach roimh thosach feidhme an Achta seo, an clár é de dhaoine a d'fhéadfadh teacht chun bheith, nó atá, ina ndaoine cuntasacha tiocfaidh sé chun bheith agus beidh sé, amhail ar an agus ón tosach feidhme sin, ina chlár de dhaoine a d'fhéadfadh teacht chun bheith, nó atá, ina ndaoine inchánach faoi alt 9 den Phríomh-Acht arna leasú leis an Acht seo agus na daoine a bhí, díreach roimh an tosach feidhme sin, cláraithe sa chlár is tuisce atá luaite beidh siad, ar an tosach feidhme sin, cláraithe sa chlár is déanaí atá luaite.
(b) Duine a bhí, díreach roimh thosach feidhme an Achta seo, údaraithe—
(i) déileáil leis an airgead a fuair sé i leith earraí inchánach a sheachadadh nó seirbhísí inchánach a dhéanamh ionann is dá mba é an chomaoin é i leith na n-earraí sin a sheachadach nó na seirbhísí sin a dhéanamh.
agus
(ii) déileáil leis an airgead a fuair sé i leith seirbhísí inchánach a dhéanamh ionann is dá mba chomaoin é i leith na seirbhísí sin a dhéanamh, measfar (dá bhféadfadh sé bheith údaraithe amhlaidh) gur údaraíodh dó a dhliteanas cánach féin a chinneadh i leith soláthairtí earraí agus seirbhísí nó soláthairtí seirbhísí, de réir mar a bheidh, faoi alt 14 den Phríomh-Acht arna leasú leis an Acht seo.
(c) Duine ba dhuine cuntasach díreach roimh thosach feidhme an Achta seo, agus nár dhuine inchánach ar an tosach feidhme sin murach é do roghnú amhlaidh faoi alt 8 (3) den Phríomh-Acht, measfar, ar an tosach feidhme sin, an rogha sin a bheith déanta aige agus is duine inchánach a bheidh ann go dtí an tráth a chealófar an rogha nó a scoirfidh sé go buan d'earraí agus seirbhísí inchánach a sholáthar, cibé acu is déanaí.
(2) I ndáil le duine ba dhuine cuntasach díreach roimh thosach feidhme an Achta seo—
(a) measfar go bhfolaíonn tagairtí i bhfo-alt (3) d'alt 7 den Phríomh-Acht do tharscaoileadh tagairtí do tharscaoileadh a rinneadh faoi fho-alt (1) den alt sin 7 roimh an tosach feidhme sin,
(b) measfar go bhfolaíonn tagairtí i bhfo-alt (5) d'alt 8 den Phríomh-Acht do rogha tagairtí do rogha a rinneadh faoi fho-alt (3) den alt sin 8,
(c) measfar go bhfolaíonn tagairtí i bhfo-alt (3) den alt sin 7 do sholáthar seirbhísí tagairtí do dhéanamh seirbhísí roimh an tosach feidhme sin, agus
(d) measfar go bhfolaíonn tagairtí san fho-alt sin (5) agus i bhfo-alt (6) (b) den alt sin 8 do sholáthar earraí nó seirbhísí tagairtí do sheachadadh earraí, nó do dhéanamh seirbhísí, roimh an tosach feidhme sin.
Gearrtheideal, forléiriú, comhlua agus tosach feidhme.
32.—(1) Féadfar an tAcht Cánach Breisluacha (Leasú), 1978, a ghairm den Acht seo.
(2) Déanfar an tAcht Cánach Breisluacha, 1972, agus (a mhéid a bhaineann siad le cáin bhreisluacha) an tAcht Airgeadais, 1973, an tAcht Airgeadais, 1975, an tAcht Airgeadais (Uimh. 2), 1975, an tAcht Airgeadais, 1976, an tAcht Airgeadais, 1978, agus an tAcht seo a fhorléiriú le chéile mar aon Acht amháin agus féadfar na hAchtanna Cánach Breisluacha, 1972 go 1978, a ghairm díobh le chéile.
(3) Tiocfaidh an tAcht seo, ach amháin alt 29, i ngníomh cibé lá a cheapfaidh an tAire le hordú.
AN CHEAD SCEIDEAL
Achtacháin a Aisghairtear
Uimhir agus Bliain | Gearrtheideal | Méid na hAisghairme |
(1) | (2) | (3) |
Alt 2 (2). | ||
I mír (b) d'alt 3 (5), na focail ó “mura de chinéal” go dtí deireadh na míre. | ||
In alt 4 (2), na focail “alt 2 (2),”. | ||
In alt 11 (8) (a), na focail “agus féadfaidh sé, mar an gcéanna, an Ceathrú Sceideal a athrú trí thuairiscí earraí d'aon chinéal a scriosadh as nó athrú a dhéanamh ar aon tuairisc earraí atá sonraithe ann de thuras na huaire,”. | ||
Alt 11 (9). | ||
An coinníoll a ghabhann le halt 19 (1). | ||
Alt 36. | ||
Mír (ii) den Dara Sceideal. | ||
Mír (iv) de Chuid II den Tríú Sceideal. |
AN DARA SCEIDEAL
Leasuithe Iarmhartacha
Uimhir Thagartha | An focal nó an abairt láithreach | An focal nó an abairt ionadach | An Fhoráil den Phríomh-Acht |
(1) | (2) | (3) | (4) |
1. | “seachadadh” | “soláthar” | An míniú ar “gníomhaíocht díolmhaithe” agus an míniú ar “earraí inchánach” in alt 1 (1); ailt 3 (2), 3 (6) (a), 4 (1) (a) (ii), 4 (2), 4 (3) (b) (ii), 4 (5) (b), 4 (6) (a), 4 (7), 11 (1B) (a) (ii), 11 (1B) (b) (ii), 11 (4), 11 (5) agus 34 (5). |
“sheachadadh” | “sholáthar” | Ailt 3 (2), 3 (4), 3 (5) (a), 3 (5) (b), 4 (3) (a), 4 (6), 4 (6) (a), 11 (4), 11 (7) (b) (i), 11 (7) (e) (i), 17 (12) (a) (i), 17 (12) (a) (iii) agus 34 (5), | |
“tseachadta” | “tsoláthair” | Ailt 4 (6), 4 (6) (a) agus 11 (7) (e) (i). | |
2. | “ndéanamh” | “soláthar” | An míniú ar “seirbhísí inchánach” in alt 1 (1). |
“déanamh” | “soláthar” | Alt 11 (1B) (b) (ii). | |
“dhéanamh” | “sholáthar” | Ailt 7 (3), 7 (4), 11 (1B) (a) (ii), 11 (7) (b) (ii), 11 (7) (e) (ii) agus 17 (12) (a) (i). | |
“ndéanta” | “soláthair” | Alt 11 (7) (e) (ii). | |
“thabhairt” | “sholáthar” | Alt 34 (5) (c). | |
3. | “seachadtar” | “soláthraítear” | Alt 3 (6). |
“sheachaid” | “sholáthraigh” | Alt 11 (5) agus 34 (5). | |
“seachadadh” | “soláthraíodh” | Alt 34 (1) agus 34 (5). | |
“seachadta” | “soláthraithe” | Alt 34 (1). | |
“sheachadann” | “sholáthraíonn” | Alt 34 (5). | |
“sheachadtar” | “sholáthraítear” | mir (viii) den Dara Sceideal. | |
4. | “rinne” | “sholáthraigh” | Alt 17 (12) (a) (ii). |
“rinneadh” | “soláthraíodh” | Alt 34 (5). | |
5. | “seachadta” | “soláthair” | Ailt 3 (6) (b), 4 (1) (a) (i) agus 4 (1) (a) (ii). |
6. | “déanamh” | “soláthar” | Alt 7 (1). |
7. | “sheachadfaidh” | “sholáthróidh” | Alt 11 (4). |
8. | “dhéanfaidh” | “sholáthróidh” | Alt 7 (1). |
9. | “seachadadh na n-earraí sin nó déanamh na seirbhísí sin” | “soláthar na n-earraí nó na seirbhísí sin” | Ailt 8 (5) agus 8 (6) (b). |
10. | “seachadadh earraí nó déanamh seirbhísí” | “soláthar earraí nó seirbhísí” | Alt 17 (1). |
11. | “sheachadadh na n-earraí nó déanamh na seirbhísí” | “sholáthar na n-earraí nó na seirbhísí” | Alt 19 (2). |
12. | “seachadadh aon earraí nó déanamh aon seirbhíse” | “soláthar aon earraí nó seirbhísí” | An míniú ar “gníomhaíocht díolmhaithe” in alt 1 (1). |
13. | “seachadadh earraí ag an duine nó le déanamh seirbhísí” | “soláthar earraí nó seirbhísí” | Alt 16 (3). |
14. | “le hearraí a sheachadadh don duine sin de chineál a shonraítear san ordú nó maidir le seirbhísí a dhéanamh dó” | “le hearraí nó seirbhísí a sholáthar don duine sin” | Alt 20 (3). |
15. | “earraí d'aon chineál a sheachadadh nó seirbhís d'aon chineál a dhéanamh” | “earraí nó seirbhísí a sholáthar” | Alt 6 (2) (a). |
16. | “an seachadadh nó an déanamh” | “an soláthar” | Alt 17 (8). |
“seachadadh nó déanamh” | “soláthar” | Alt 19 (2). | |
“an seachadadh nó an déanamh” | “an soláthar” | Alt 20 (3) (a). | |
“ar sheachadadh na n-earraí nó déanamh na seirbhísí sin” | “ar sholáthar na n-earraí nó na seirbhísí sin” | Alt 35 (1A) (a). | |
“ar sheachadadh na n-earraí ná ar dhéanamh na seirbhísí” | “ar sholáthar na n-earraí nó na seirbhísí sin” | Alt 35 (1A) (b). | |
17. | “seachadadh earraí nó déanamh seirbhísí” | “soláthar earraí nó seirbhísí” | Ailt 8 (5) agus 8 (6) (b). |
“seachadadh na n-earraí nó déanamh na seirbhísí” | “soláthar na n-earraí nó na seirbhísí” | Alt 16 (2). | |
“earraí a sheachadadh nó seirbhísí a dhéanamh” | “earraí nó seirbhísí a sholáthar” | Alt 17 (8) agus 35 (1A) (a). | |
“ar sheachadadh earraí nó ar dhéanamh seirbhísí” | “ar sholáthar earraí nó seirbhísí” | Alt 35 (1A) (b). | |
18. | “le seachadadh earraí nó déanamh seirbhísí” | “leis an ngnó sin” | Alt 18 (1). |
19. | “seachadadh earraí nó déanamh seirbhísí” | “soláthar earraí nó seirbhísí” | Alt 35 (2). |
20. | “na n-earraí a sheachadadh nó na seirbhísí a dhéanamh” | “na n-earraí nó na seirbhísí a sholáthar” | Alt 17 (7). |
21. | “a sheachadfaidh earraí nó a dhéanfaidh seirbhísí” | “a sholáthróidh earraí nó seirbhísí” | Ailt 11 (1B) (g) agus 17 (1). |
“a sheachadann earraí nó a dhéanann seirbhísí” | “a sholáthraíonn earraí nó seirbhísí” | Alt 32 (1) (s). | |
“go seachadfaidh duine cuntasach earraí nó go ndéanfaidh sé seirbhísí” | “go soláthróidh duine cuntasach earraí nó seirbhísí” | Alt 35 (1) (b) (i). | |
22. | “a sheachadann earraí i gcúrsa gnó nó a dhéanann seirbhís i gcúrsa gnó” | “a sholáthraíonn earraí nó seirbhísí i gcúrsa nó ag bisiú aon ghnó” | Alt 16 (2). |
23. | “go seachadfar earraí nó go ndéanfar seirbhísí” | “go soláthrófar earraí nó seirbhísí” | Alt 17 (10) (a). |
“a ndéantar earraí a sheachadadh dó nó seirbhísí a dhéanamh dó” | “a soláthraítear earraí nó seirbhísí dó” | Alt 32 (1) (s). | |
24. | “a sheachadfar na hearraí nó a dhéanfar na seirbhísí” | “a sholáthrófar na hearraí nó na seirbhísí” | Alt 17 (10) (b). |
“ná n-earraí a sheachadadh nó na seirbhísí a dhéanamh” | “na n-earraí nó na seirbhísí a sholáthar” | Alt 19 (1) (c). | |
25. | “duine cuntasach” | “duine inchánach” | Ailt 3 (5) (b) (iii), 4 (5), 8 (4), 8 (6), 11 (1B) (c), 11 (1B) (g), 11 (5), 12 (2), 16 (1), 16 (2), 17 (1), 17 (3) (a), 17 (3) (b), 17 (5), 17 (6), 17 (12) (a), 17 (12) (a) (i), 17 (12) (a) (ii), 17 (12) (a) (iii), 21 (1), 22 (2), 22 (2) (a), 32 (1) (d), 32 (1) (uu), 32 (1) (x), 34 (1), 34 (1) (a), 34 (1) (b), 34 (2), 35 (1) (b) (i) agus 35 (2). |
“duine inchánach” | Alt 34 (1) (b) (i). | ||
“duine chuntasaigh” | “duine inchánach” | Ailt 17 (1) agus 32 (1) (s). | |
26. | “dhuine cuntasach” | “dhuine inchánach” | Ailt 4 (5), 8 (4), 8 (6), 9 (2), 11 (1B) (a), 12 (1A) (a), 17 (1), 17 (3), 26 (6) (d), 32 (1) (d) agus 32 (1) (xx). |
“Maidir le duine” | “Duine inchánach, seachas duine” | Alt 8 (6). | |
27. | “daoine cuntasacha” | “daoine inchánach” | Alt 32 (1) (h). |
28. | “nach bhfuil cuntasach” | “nach duine inchánach” | Alt 32 (1) (d). |
29. | “nár sholáthraigh an conraitheoir cuid de na hearraí a úsáideadh.” | “nár chuir an conraitheoir cuid de na hearraí a úsáideadh ar fáil,” | Alt 3 (1) (c). |
“a sholáthar” | “a chur ar fáil” | Alt 11 (4). | |
“a soláthraíodh” | “a cuireadh ar fáil” | Alt 11 (4). | |
30. | “fo-alt (1) (d)” | “fo-alt (1) (b)” | Alt 11 (7) (e) (i), 11 (7) (e) (ii). |
31. | “alt 5 (4)” | “alt 13” | Alt 17 (12) (a) (ii). |
32. | “alt 5 (4)” | “aon fhoráil eile de chuid an Achta seo nó de chuid rialachán” | Alt 20 (4). |
33. | “earraí réchaite nó aon earraí de chineál a shonraítear sa Cheathrú Sceideal” | “nó earraí réchaite” | Alt 34 (4). |
34. | “a thiocfadh aon cháin chun bheith dlite faoi fho-alt (1) nó (2), de réir mar is iomchuí, d'alt 19, i leith an idirbhirt dá ndéanfaí neamhshuim den choinníoll a ghabhann leis an bhfo-alt sin (1)” | “a thiocfaidh aon cháin chun bheith dlite faoi fho-alt (1) nó (2), de réir mar is iomchuí, d'alt 19, i leith an idirbhirt” | Alt 35 (1) (A) (a). |
35. | “alt 11 (1) (e)” | “alt 11 (1) (c)” | Mír (vii) de Chuid II den Tríú Sceideal. |
36. | “i bhfo-alt (3) (a) (iv)” | “i bhfo-alt (3) (b) (iii) nó (9)” | Alt 8 (4). |
37. | “fho-alt (3) (a)” | “fho-alt (3) (a) nó (b)” | Alt 8 (6) (a) (i). |
38. | “d'fho-alt (3) (b), 3 (c) nó (3) (d)” | “d'fho-alt (3) (c), 3 (d) nó (3) (e)” | Alt 8 (6) (a) (ii). |
NahAchtanna dá dTagraítear | |
Customs Consolidation Act, 1876 | 1876, c 30 |