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Uimhir 22 de 1972
AN tACHT CÁNACH BREISLUACHA, 1972
[An tiontú oifigiúil]
Léiriú.
1920, c. 18.
1.—(1) San Acht seo, ach amháin mar a n-éilíonn an comhthéacs a mhalairt—
ciallaíonn “duine cuntasach” duine is duine cuntasach de réir alt 8;
ciallaíonn “Coimisinéirí Achomhairc” daoine arna gceapadh de réir alt 156 den Acht Cánach Ioncaim, 1967, chun bheith ina gCoimisinéirí Achomhairc dhun críocha na nAchtanna Cánach Ioncaim;
ciallaíonn “comhlacht daoine” aon chomhlacht polaiteach, corpraithe nó coláisteach, agus aon chuideachta, comhpháirtíocht, bráithreachas, comhaltacht agus cumann daoine, corpraithe nó neamhchorpraithe;
folaíonn “gnó” feirmeoireacht, damhsaí a sheoladh agus aon trádáil, tráchtáil, monaraíocht, nó aon fhiontar nó gnóthas de ghné thrádála thionscail nó mhonaraíochta, agus aon ghairm, le haghaidh brabúis nó eile;
ciallaíonn “Ard-Bhailitheoir” an tArd-Bhailitheoir a ceapadh faoi alt 162 den Acht Cánach Ioncaim, 1967;
ciallaíonn “an t-aerfort neamhchustam” an talamh arb é an t-aerfort Neamhchustam é de thuras na huaire faoin Acht Aerphoirt Neamhchustam, 1947;
ciallaíonn “forbairt”, maidir le haon talamh—
(a) aon fhoirgneamh ar an talamh a fhoirgniú, a scartáil, a mhéadú, a athrú nó a athfhoirgniú, nó
(b) aon oibríocht innealtóireachta nó aon oibríocht eile sa talamh, ar an talamh, os cionn na talún nó faoin talamh lena oiriúnú le haghaidh malairt ábhartha úsáide,
agus forléireofar “forbartha” dá réir sin;
ciallaíonn “bunaithe” buan-fhoras a bheith ag duine:
ciallaíonn “gníomhaíocht díolmhaithe”—
(a) seachadadh earraí do-chorraithe nach bhfuil, de bhun alt 4 (6), cáin inmhuirir ina leith, agus
(b) seachadadh aon earraí nó déanamh aon seirbhíse de chineál a shonraítear sa Chéad Sceideal nó a mbeidh dearbhaithe ag an Aire le hordú a bheidh i bhfeidhm de thuras na huaire faoi alt 6 gur gníomhaíocht díolmhaithe í;
ciallaíonn “earraí” gach ábhar so-chorraithe agus gach ábhar dochorraithe ach ní fholaíonn sé nithe i gcaingean ná airgead agus folaíonn tagairtí d'earraí tagairtí d'earraí nua agus tagairtí d'earraí réchaite;
tá le “údarás cuain” an bhrí a shanntar dó le halt 2 den Acht Cuanta, 1946;
folaíonn an briathar “fruiliú”, maidir le hearraí so-chorraithe, ligean ar aon tearmaí lena n-áirítear léasadh;
folaíonn “óstán” aon teach aíochta, brú saoire, campa saoire, mótar-óstán, mótar-lios, cóist-óstán, mótar-ósta. mótar-chúirt, cuairtlios, páirc charbhán nó láithreán campála;
ciallaíonn “earraí do-chorraithe” talamh;
ciallaíonn “cigire cánach” cigire cánach arna cheapadh faoi alt 161 den Acht Cánach Ioncaim, 1967;
ciallaíonn “beostoc” bólacht, caoirigh, muca agus capaill, agus iad beo;
tá le “údarás áitiúil” an bhrí a shanntar dó le halt 2 (2) den Acht Rialtais Áitiúil, 1941, agus folaíonn sé bord sláinte arna bhunú faoin Acht Sláinte, 1970;
ciallaíonn “monaróir” duine a sheolann sa Stát gnó déanta nó cóimeála earraí;
ciallaíonn “an tAire” an tAire Airgeadais;
ciallaíonn “earraí so-chorraithe” earraí seachas earraí dochorraithe;
ciallaíonn “buan-fhoras” aon bhuan-áit ghnó, ach ní fholaíonn sé áit ghnó gníomhaire duine mura bhfuil ag an ngníomhaire, agus mura bhfeidhmíonn an gníomhaire de ghnáth údarás ginearálta chun téarmaí an duine a iomairliú agus comhaontuithe a dhéanamh thar ceann an duine nó mura bhfuil aige stoc earraí as a gcomhlíonann sé go rialta thar ceann an duine comhaontuithe chun earraí a sholáthar;
ciallaíonn “duine cláraithe” duine atá cláraithe sa chlár a chothabháiltear faoi alt 9;
ciallaíonn “rialacháin” rialacháin faoi alt 32;
tá leis an mbriathar “déanamh”, maidir le seirbhís, an bhrí a shanntar dó le halt 5;
ciallaíonn “cónaí” maidir le haonaí, cónaí chun críocha na nAchtanna Cánach Ioncaim;
ciallaíonn “réchaite”, maidir le hearraí, earraí a úsáideadh agus nach bhfuil nua;
folaíonn “rúnaí” daoine den sórt a luaitear in alt 207 (2) den Acht Cánach Ioncaim, 1967, agus in alt 55 (1) den Finance Act, 1920;
ciallaíonn “an lá sonraithe” an lá a cheapfaidh an tAire le hordú chun bheith ina lá sonraithe chun críocha an Achta seo;
ciallaíonn “cáin” cáin bhreisluacha is inmhuirir de bhua an Achta seo;
ciallaíonn “earraí inchánach”, maidir le haon seachadadh nó allmhairiú, earraí nach gníomhaíocht díolmhaithe a seachadadh;
ciallaíonn “tréimhse inchánach” tréimhse dhá mhí dar tosach an chéad lá d'Eanáir, de Mhárta, de Bhealtaine, d'Iúil, de Mheán Fómhair nó de Shamhain;
ciallaíonn “seirbhísí inchánach” seirbhísí nach gníomhaíocht díolmhaithe a ndéanamh;
(2) San Acht seo folaíonn tagairtí d'airgead a fuair duine—
(a) tagairtí d'airgead a taisceadh nó a creidiúnaíodh do chuntas an duine in aon bhanc, banc taisce, cumann foirgníochta, gnólacht airgeadais fruilcheannaigh nó gnólacht airgeadais dá shamhail, agus
(b) tagairtí d'airgead, seachas airgead dá dtagraítear i mir (a), a bhfuil scortha aige faoi chomhaontú, seachas comhaontú ina bhfuil socrú le haghaidh lascaine nó coigeartú praghais arna dhéanamh i ngnáthchúrsa gnó nó comhshocraíocht le creidiúnaithe, de bheith dlite don duine sin,
agus aon airgead a taisceadh nó a creidiúnaíodh do chuntas duine mar a dúradh measfar go bhfuair an duine sin é ar an dáta a rinneadh an taisceadh nó an creidiúnú agus aon airgead a mbeidh scortha aige de bheith dlite do dhuine mar a dúradh measfar go bhfuair an duine sin é ar dháta an scoir.
(3) Ach amháin a mhéid a éilíonn an comhthéacs a mhalairt, déanfar aon tagairt san Acht seo d'aon achtachán eile a fhorléiriú mar thagairt don achtachán sin arna leasú nó arna leathnú le haon achtachán iardain.
(4) San Acht seo—
(a) aon tagairt d'alt nó do Sceideal is tagairt í d'alt nó do Sceideal den Acht seo, mura gcuirtear in iúl gur tagairt d'achtachán éigin eile atá beartaithe, agus
(b) aon tagairt d'fho-alt, do mhír nó do fhomhír is tagairt í don fho-alt, don mhír nó don fhomhír den fhoráil (lena n-áirítear Sceideal) ina bhfuil an tagairt, mura gcuirtear in iúl gur tagairt d'fhoráil éigin eile atá beartaithe.
Cáin bhreisluacha a mhuirearú.
2.—(1) Faoi réir an Achta seo agus rialacháin, déanfar, le héifeacht ar an lá sonraithe agus uaidh sin amach, cáin ar a dtabharfar cáin bhreisluacha a mhuirearú, a thobhach agus a íoc—
(a) ar sheachadadh earraí agus ar dhéanamh seirbhísí a sheachadfaidh nó a dhéanfaidh duine cuntasach i gcúrsa gnó, agus
(b) ar earraí a allmhaireofar isteach sa Stát.
(2) I gcás duine a bheidh údaraithe de réir alt 14 an t-airgead a bheidh faighte aige as seirbhísí inchánach a dhéanamh nó as earraí inchánach a sheachadadh agus seirbhísí inchánach (más ann) a dhéanamh a áireamh mar an chomaoin i leith aon déanamh nó seachadadh den sórt sin, beidh feidhm ag fo-alt (1), maidir le haon déanamh seirbhísí nó aon seachadadh earraí agus déanamh seirbhísí a bhfuil sé údaraithe amhlaidh ina leith, ionann is dá mba éard tagairtí san fho-alt sin do sheachadadh earraí nó déanamh seirbhísí tagairtí d'airgead a fháil i leith an seachadadh sin nó na seirbhísí sin a dhéanamh, cibé acu roimh an lá sonraithe sin nó an lá sonraithe sin nó dá éis a rinneadh nó a dhéanfar an seachadadh sin nó na seirbhísí sin.
Seachadadh earrai.
3.—(1) San Acht seo folóidh “seachadadh”, maidir le hearraí—
(a) úinéireacht na n-earraí a aistriú trí chomhaontú,
(b) na hearraí a thabhairt do dhuine de bhun comhaontú a dhéanann socrú chun na hearraí a ligean ar cíos ar feadh tréimhse áirithe faoi réir coinníll go n-aistreofar úinéireacht na n-earraí chun an duine ar dháta nach déanaí ná an dáta a íocfar an tsuim deiridh faoin gcomhaontú,
(c) tabhairt na n-earraí ag duine (dá ngairtear an conraitheoir sa mhír seo) do dhuine eile, arb earraí iad a d'fhorbair sé, a rinne sé, a mhonaraigh nó a tháirg sé nó a bhain sé as earraí a chuir an duine eile sin ar a iontaobh chun críche aon oibríochta acu sin, cibé acu a sholáthraigh nó nár sholáthraigh an conraitheoir cuid de na hearraí a úsáideadh,
(d) úinéireacht na n-earraí a aistriú—
(i) de bhun an Stát nó údarás áitiúil dá bhfáil nó de bhun a bhfáil thar ceann an Stáit nó údaráis áitiúil, ar shlí seachas trí chomhaontú, nó
(ii) de bhun a n-urghabhála ag aon duine ag gníomhú dó faoi údarás reachtúil,
(e) úsáid a dhéanamh ag duine cuntasach chun críocha a ghnó, seachas mar stoc trádála (de réir brí alt 34), de na hearraí is earraí a d'fhorbair, a rinne, a mhonaraigh, a tháirg, a d'asbhain nó a d'allmhairigh sé féin nó a d'fhorbair, a rinne, a mhonaraigh, a tháirg, a d'asbhain nó a d'allmhairigh duine eile thar a cheann, agus
(f) duine cuntasach do leithreasú na n-earraí chun aon chríche seachas críoch a ghnó is earraí a seachadadh dó nó a d'fhorbair, a rinne, a mhonaraigh, a tháirg, a d'asbhain nó a d'allmhairigh sé i gcúrsa gnó,
agus léireofar focail ghaolmhara dá réir sin.
(2) I gcás ina ndéanfaidh triúr daoine nó níos mó comhaontuithe i dtaobh na n-earraí céanna agus na comhaontuithe sin a chomhalladh tríd an gcéad duine sa réim díoltóirí agus ceannaitheoirí do sheachadadh na n-earraí don cheannaitheoir deiridh go díreach, ansin measfar chun críocha an Achta seo gur seachadadh comhuaineach ag gach díoltóir sa réim an seachadadh don cheannaitheoir deiridh sin.
(3) Measfar chun críocha an Achta seo gurb ionann earraí, ar glasraí, torthaí, bláthanna, éanlaith clóis, uibheacha nó iasc iad, a dhíol ar ceant agus na hearraí a sheachadadh ag an gceantálaí agus go comhuaineach don cheantálaí.
(4) Measfar chun críocha an Achta seo gurb ionann earraí a dhíol trí dhuine (dá ngairtear an gníomhaire san fho-alt seo) a dhéanann, agus é á airbheartú gur dó féin a ghníomhaíonn sé, comhaontuithe ina ainm féin ach ar orduithe, agus do chuntas duine eile, agus na hearraí a sheachadadh don ghníomhaire agus go comhuaineach ag an ngníomhaire.
(5) (a) Measfar chun críocha an Achta seo nach ionann úinéireacht earraí a aistriú de bhun conartha den sórt dá dtagraítear i bhfo-alt (1) (b) agus na hearraí a sheachadadh.
(b) Measfar chun críocha an Achta seo nach ionann úinéireacht earraí a aistriú—
(i) mar urrús d'iasacht nó d'fhiach, nó
(ii) i gcás na hearraí a bheith ar teachtadh mar urrús d'iasacht nó d'fhiach, ar an iasacht nó an fiach a aisíoc, nó
(iii) i ndáil le gnó nó cuid de ghnó a aistriú chuig duine cuntasach eile,
agus na hearraí a sheachadadh mura de chineál a shonraítear sa Cheathrú Sceideal na hearraí agus gur seachadadh arb inmhuirir cáin de réir 30. 26 faoin gcéad ina leith seachadadh na n-earraí.
(6) Measfar chun críocha an Achta seo gurb é an áit a seachadtar earraí—
(a) i gcás inar gá na hearraí a iompar lena seachadadh, an áit a dtosaíonn an t-iompar, agus
(b) in aon chás eile, an áit a mbíonn na hearraí tráth a seachadta.
Foralacha speisialta maidir le hearraí dochorraithe a sheachadadh.
4.—(1) (a) Baineann an t-alt seo le hearraí do-chorraithe—
(i) arb é duine a seachadta a d'fhorbair iad nó ar thar a cheann a forbraíodh iad, nó
(ii) a raibh duine a seachadta, nó a mbeadh duine a seachadta, mura mbeadh oibriú alt 3 (5) (b) (iii), aon tráth i dteideal ina leith asbhaint faoi alt 12 a éileamh i leith aon chánach a iompraíodh nó a íocadh maidir lena seachadadh nó a bhforbairt.
(b) San alt seo ciallaíonn “leas”, maidir le hearraí dochorraithe, eastát nó leas sna hearraí sin arbh eastat nó ar leas ar feadh tréimhse deich mbliana é nuair a bunaíodh é ach ní fholaíonn sé morgáiste agus folaíonn tagairt do leas a dhiúscairt tagairt do leas a bhunú.
(2) Faoi réir alt 2 (2), míreanna (c), (d), (e) agus (f) d'alt 3 (1), alt 19 (2) agus fo-ailt (3), (4) agus (5), measfar chun críocha an Achta seo seachadadh earraí do-chorraithe tarlú má dhéanann duine agus amháin ar an gcúntar go ndéanfaidh duine, ag a bhfuil leas in earraí do-chorraithe lena mbaineann an t-alt seo, an leas sin nó leas a dhíorthaigh ón leas sin a dhiúscairt maidir leis na hearraí sin go léir nó aon chuid díobh.
(3) (a) Faoi réir mhír (b), i gcás ina ndéanfaidh duine ag a mbeidh leas in earraí do-chorraithe lena mbaineann an t-alt seo seilbh na n-earraí sin nó aon choda díobh a ghéilleadh in imthosca nach ionann an géilleadh agus na hearraí a sheachadadh chun críocha fho-ailt (2), measfar, chun críocha alt 3 (1) (f), gurb ionann an géilleadh agus na hearraí nó an chuid díobh, de réir mar a bheidh, a leithreasú chun críche seachas críoch a ghnó.
(b) Ní bhainfidh an fo-alt seo—
(i) le haon ghéilleadh seilbhe den sórt sin arna dhéanamh de réir comhaontú chun na hearraí a léasadh nó a ligean más duine is inmhuirir i leith cánach maidir leis an gcíos nó an íocaíocht eile faoin gcomhaontú duine géillte na seilbhe, ná
(ii) le géilleadh i ndáil le haistriú a mbeidh dearbhaithe, de réir alt 3 (5), chun críocha an Achta seo, nach seachadadh é.
(4) Má bhíonn duine ann a mbeidh leas aige in earraí dochorraithe lena mbaineann an t-alt seo agus go ndiúscróidh sé, maidir leis na hearraí sin go léir nó aon chuid díobh, leas a dhíorthaíonn ón leas sin in imthosca go mbeidh an frithdhílse ar an leas a bheidh diúscartha coimeádta aige, ansin, maidir leis an bhfrithdhílse a bheidh coimeádta amhlaidh, measfar, chun críocha alt 3 (1) (f), leithreasú a bheith déanta aige ar na hearraí nó ar an gcuid díobh, de réir mar a bheidh, chun críche seachas críoch a ghnó.
(5) I gcás ina ndiúscróidh duine cuntasach leas in earraí dochorraithe lena mbaineann an t-alt seo nó ina ndéanfaidh sé aon fhorbairt maidir leis na hearraí do-chorraithe sin agus i ndáil leis an diúscairt sin nó le déanamh na forbartha sin, go ndéanfaidh duine éigin eile nach n-áireofaí, ar leith ón alt seo, mar dhuine cuntasach, leas maidir leis na hearraí a bheidh i gceist a dhiúscairt—
(a) measfar gur duine cuntasach an duine eile sin maidir leis an diúscairt a rinne sé, agus
(b) measfar gur ionann an diúscairt agus seachadadh a rinneadh, i gcúrsa gnó, ar earraí a d'fhorbair an duine eile sin.
(6) D'ainneoin aon ní san alt seo nó in alt 2 ní mhuirearófar cáin ar earraí do-chorraithe a sheachadadh ar earraí do-chorraithe iad—
(a) nár éirigh, agus nach n-éireodh, ar leith ó alt 3 (5) (b) (iii), ceart maidir leo i bhfabhar an duine a rinne an seach adadh chun asbhainte faoi alt 12 i leith aon chánach a iompraíodh nó a íocadh ar na hearraí a sheachadadh nó a fhorbairt, nó
(b) a áitíodh roimh an lá sonraithe agus nár forbraíodh idir an dáta sin agus dáta an tseachadta.
(7) Ní bheidh feidhm ag forálacha alt 8 (3) maidir le duine a dhéanfaidh seachadadh earraí lena mbaineann an t-alt seo.
Seirbhísi a dhéanamh.
5.—(1) San Acht seo ciallaíonn an briathar “déanamh”, maidir le seirbhís, aon ghníomh a dhéanamh nó a fhágáil gan déanamh nó glacadh le haon dáil, seachas seachadadh earraí.
(2) Faoi réir rialachán, measfar, chun críocha an Achta seo, gur seirbhís a dhéanamh i gcúrsa gnó seirbhís a dhéanamh ag duine chun críocha aon ghníomhaíochta gnó dá mbeidh sé ag gabháil.
(3) Measfar chun críocha an Achta seo gurb é an áit a ndéanfar seirbhís an áit a ndéantar an gníomh nó a nglactar leis an dáil nó, i gcás gníomh a fhágáil gan déanamh, an áit a gcónaíonn an duine atá freagrach sa ghníomh a fhágáil gan déanamh nó an áit a bhfuil sé bunaithe :
Ar choinníoll, i gcás seirbhís a dhéanfaidh duine ar duine é, nach duine cuntasach, de bhua alt 8 (8), do duine neamhchláraithe a chónaíonn sa Stát nó atá bunaithe sa Stát, go mbeidh feidhm ag na forálacha seo a leanas más chun críocha aon ghníomhaíochtaí gnó de chuid an duine neamhchláraithe a sheoltar sa Stát a dhéanfar an tseirbhís :
(a) measfar gurb é an áit a ndearnadh an tseirbhís an áit a gcónaíonn an duine dá ndearnadh í nó an áit a bhfuil an duine sin bunaithe, agus
(b) beidh an duine dá ndearnadh an tseirbhís ina dhuine cuntasach maidir leis an tseirbhís sin agus beidh sé cuntasach sa cháin, agus dlífidh sé an cháin a íoc, a mhuirearófar faoi alt 2 (1) (a) i leith an tseirbhís sin a dhéanamh.
(4) (a) Aon duine a shásóidh na Coimisinéirí Ioncaim—
(i) go seolann sé gnó,
(ii) nach duine cuntasach é de bhua alt 8 (8),
(iii) gur fhulaing sé cáin ar sheirbhísí a rinneadh dó sa Stát chun críocha an ghnó sin, agus
(iv) nach ina cháil mar ghníomhaire do dhuine eile, ná ar aon slí thar ceann duine eile, a rinneadh na seirbhísí sin dó agus nár úsáid sé iad i gcúrsa seirbhísí a dhéanamh do dhuine eile, a chónaíonn nó atá bunaithe sa Stát agus nach mbeadh, dá mba díreach don duine eile sin a dhéanfaí na seirbhísí céadluaite sin, teideal aige chun asbhainte faoi alt 12 i leith na cánach a iompraíodh nó a íocadh ina leith,
beidh sé i dteideal, faoi réir mhír (b) agus alt 20, go n-aisíocfar leis an cháin a iompraíodh ar na seirbhísí.
(b) Beidh feidhm ag forálacha alt 12 (3) maidir le ríomh a dhéanamh faoin alt seo ar an méid cánach is inaisíoctha le duine ionann agus dá mba dhuine cuntasach an duine agus gur le héileamh ar asbhaint faoin alt sin 12 a bhain an ríomh.
(5) (a) D'ainneoin aon ní i bhfo-alt (1), má bhíonn luach na n-earraí so-chorraithe a sholáthrófar faoi chomhaontú chun seirbhísí a dhéanamh níos mó ná dhá thrian na comaoine iomláine faoin gcomhaontú as ucht na hearraí sin a sholáthar agus na seirbhísí, seachas seirbhísí iompair, a dhéanamh maidir leo, measfar, chun críocha an Achta seo, an chomaoin sin a bheith inchurtha go haonraic i leith seachadadh na n-earraí agus muirearófar cáin de réir an ráta nó na rátaí iomchuí a shonraítear in alt 11 ar fhoras aon chionroinnt ar an gcomaoin iomlán sin a dhéanfar de réir mhír (b).
(b) I gcás ina soláthrófar cineálacha éagsúla earraí faoi chomhaontú den chineál dá dtagraítear i mír (a) déanfar an méid comaoine is inchurtha i leith seachadadh earraí de gach cineál a fhionnadh chun críocha na míre sin tríd an gcomaoin iomlán a chionroinnt de réir luach na n-earraí de gach cineál a soláthraíodh faoin gcomhaontú.
Díolúine.
6.—(1) Ní bheidh cáin inmhuirir i leith aon ghníomhaíocht díolmhaithe.
(2) (a) Féadfaidh an tAire, le hordú a dhearbhú gur gníomhaíocht díolmhaithe earraí d'aon chineál a sheachadadh nó seirbhís d'aon chineál a dhéanamh.
(b) Féadfaidh an tAire, le hordú, ordú faoin bhfo-alt seo, lena n-airítear ordú faoin mír seo, a leasú nó a chúlghairm.
(c) Leagfar ordú faoin bhfo-alt seo 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 d'aon ní a rinneadh roimhe sin faoin ordú.
Díolúine a tharscaoileadh.
7.—(1) I gcás ina mbeadh, mura mbeadh forálacha alt 6, cáin inmhuirir i leith déanamh aon cheann de na seirbhísí a shonraítear i míreanna (iv) agus (x) den Chéad Sceideal féadfaidh aon duine a dhéanfaidh aon seirbhísí den sórt sin a cheart chun díolúine ó cháin ina leith a tharscaoileadh de réir rialachán. Sroichfidh aon tarscaoileadh den sórt sin na seirbhísí go léir, a shonraítear sa mhír nó sna míreanna, a dhéanfaidh an duine.
(2) Beidh éifeacht ag tarscaoileadh díolúine faoi fho-alt (1) ó thosach cibé tréimhse inchánach ar a gcomhaontófar idir an duine a dhéanfaidh an tarscaoileadh agus na Coimisinéirí Ioncaim agus scoirfidh sé d'éifeacht a bheith aige i ndeireadh na tréimhse inchánach a gcealófar é lena linn de réir fho-alt (3).
(3) Féadfar socrú a dhéanamh le rialacháin le go gcealófar, ar dhuine dá iarraidh sin, tarscaoileadh a rinne sé faoi fho-alt (1) agus go n-íocfaidh sé leis na Coimisinéirí Ioncaim mar choinníoll cealaithe cibé suim (más ann) a bheidh, ar é a chur le glanmhéid iomlán na cánach (má b'ann) a d'íoc sé de réir alt 19 maidir le seirbhísí a dhéanamh aige sa tréimhse a raibh éifeacht ina haghaidh ag an tarscaoileadh, comhionann leis an méid cánach a aisíocadh leis in imeacht na tréimhse sin i leith cánach a iompraíodh nó a íocadh maidir le déanamh na seirbhísí sin.
(4) I gcás díolúine a bheith tarscaoilte faoi fho-alt (1) i leith aon seirbhíse áirithe a dhéanamh, muireofar cáin maidir le duine déanta an tarscaoilte sin in imeacht na tréimhse a mbeidh éifeacht ag an tarscaoileadh sin ina haghaidh ionann is nach mbeadh an tseirbhís lena mbainfidh an tarscaoileadh sonraithe sa Chéad Sceideal.
Daoine cuntasacha,
8.—(1) San alt seo ní fholaíonn tagairtí do ghnó feirmeoireachta nó do ghnó iascaireachta tagairtí—
(a) do phlandlann nó gairdín a oibriú chun an toradh a dhíol,
(b) do tháirgeadh tráchtála éanlaithe clóis nó uibheacha,
(c) d'fheirmeoireacht fionnaidh, nó
(d) d'fheirmeoireacht éisc.
(2) Faoi réir fho-alt (3), aon duine a rachaidh, ar bhealach seachas mar fhostaí do dhuine eile, ag gabháil do sheachadadh earraí inchánach nó ag déanamh seirbhísí inchánach i gcúrsa gnó cibé acu le haghaidh brabúis é nó nach ea, is duine cuntasach eisean mar aon leis na daoine dá dtagraítear in alt 4 (5) agus beidh sé cuntasach sa cháin, agus dlífidh sé an cháin a íoc, a mhuirearófar faoi alt 2 (1) (a) i leith earraí inchánach a sheachadadh amhlaidh nó seirbhísí inchánach a dhéanamh amhlaidh. Measfar chun críocha an Achta seo gur daoine cuntasacha freisin an Stát agus údarás áitiúil maidir le haon seirbhís dá sonraítear i mír (x) den Dara Sceideal a sholáthar acu.
(3) Ní mheasfar, chun críocha an Achta seo, gur daoine cuntasacha na daoine seo a leanas mura roghnaí siad a mhalairt agus ní mheasfar sin ach amháin in imeacht na tréimhse a bheidh feidhm ag an rogha sin—
(a) duine arb é a bheidh go heisiatach in earraí inchánach a sheachadadh aige, nó i seirbhísí inchánach a dhéanamh aige, i gcúrsa gnó—
(i) seachadadh earraí de chineál a shonraítear i míreanna (i) go (iv), (vi), i bhfomhíreanna (d) agus (r) de mhír (x) agus i míreanna (xv), (xxii) agus (xxiii) de Chuid I den Tríú Sceideal a tháirg sé i gcúrsa gnó feirmeoireachta nó a ghaibh sé i gcúrsa gnó iascaireachta,
(ii) seachadadh innealra, gléasra nó trealamh eile a d'úsáid sé i gcúrsa gnó feirmeoireachta nó gnó iascaireachta,
(iii) déanamh seirbhísí aradóireachta, leasaithe, curaíochta, deanamh fómhair nó déanamh seirbhísí talmhaíochta dá samhail sin, agus
(iv) seachadadh earraí agus déanamh seirbhísí seachas iad siúd dá dtagraítear i bhfomhíreanna (i) go (iii) nach ndeachaigh an chomaoin iomlán ina leith, agus nach dóigh di dul, thar £1,800 in aon tréimhse arb é atá inti sé thréimhse inchánach chomhleanúnacha;
(b) (i) faoi réir fhomhir (ii), duine nach ndeachaigh agus nach dóigh go rachaidh an chomaoin iomlán i leith seachadadh earraí inchánach agus déanamh seirbhísí inchánach aige thar £2,000 in aon tréimhse inchánach,
(ii) beidh feidhm ag fomhír (i) más rud é, agus ní bheidh ach ar an gcuntar sin amháin, gur ó sheachadadh earraí inchánach a fhaightear cuid nach lú ná 90 faoin gcéad den chomaoin iomlán dá dtagraítear ansin ar earraí iad a ndearna an duine dá dtagraítear ansin iad a allmhairiú nó a sheachaid daoine cuntasacha eile chuige agus gur ó sheachadadh earraí agus ó dhéanamh seirbhísí is inmhuirir i leith cánach de réir ráta 5·26 faoin gcéad a fhaightear cuid nach lú ná 50 faoin gcéad den chomaoin sin;
(c) (i) faoi réir fhomhír (ii), duine nach ndeachaigh agus nach dóigh go rachaidh an chomaoin iomlán i leith seachadadh earraí inchánach agus déanamh seirbhísí inchánach aige thar £1,000 in aon tréimhse inchánach,
(ii) beidh feidhm ag fomhír (i) más rud é, agus ní bheidh ach ar an gcuntar sin amháin, nach lú ná 90 faoin gcéad den chomaoin iomlán dá dtagraítear ann an méid a fhaightear ó sheachadadh earraí inchánach;
(d) duine, seachas duine lena mbaineann mír (a), (b) nó (c), nach ndeachaigh agus nach dóigh go rachaidh an chomaoin iomlán i leith seachadadh earraí inchánach agus déanamh seirbhísí inchánach aige thar £300 in aon tréimhse inchánach.
(4) Más rud é, de bhua fho-alt (3) nó (6), nach raibh duine ina dhuine cuntasach, agus go dtarlóidh athrú imthoscaí a leanfaidh thar dheireadh na tréimhse inchánach díreach i ndiaidh na tréimhse inchánach nó na tréimhse dá dtagraítear i bhfo-alt (3) (a) (iv), cibé acu é, ina dtarlóidh an t-athrú sin agus gurb é a thiocfaidh de nach féidir a mheas a thuilleadh, chun críocha an Achta seo, nach duine cuntasach é de bhua ceachtar de na fo-ailt sin, measfar, chun na gcríocha sin, gur duine cuntasach é díreach tar éis deireadh na tréimhse inchánach sin is túisce a luaitear.
(5) Féadfar le rialachán foráil a dhéanamh le go gcealófar, ar iarratas ó dhuine, rogha a bheidh déanta aige faoin alt seo agus i leith é d'íoc cibé suim leis na Coimisinéirí Ioncaim mar choinníoll cealaithe agus a bheidh, ar í a chur le glan-iomlán na cánach (más ann) a bheidh íoctha aige de réir alt 19 i ndáíl le seachadadh earraí nó déanamh seirbhísí aige sa tréimhse a raibh éifeacht ina leith ag an rogha, comhionann le méid na cánach a bheidh aisíoctha leis i gcaitheamh na tréimhse sin i leith cáin a iompraíodh nó a íocadh i ndáil le seachadadh na n-earraí sin nó déanamh na seirbhísí sin.
(6) Maidir le duine lena mbaineann fo-alt (5) féadfar, de réir rialachán, ar iarratas uaidh, é a áireamh, chun críocha an Achta seo, mar dhuine nach duine cuntasach más rud é—
(a) go sásóidh sé na Coimisinéiri Ioncaim i dtaobh a láimhdeachais—
(i) go bhfuil sé go buan ina láimhdeachas de shórt nach mbeadh seisean, mura ndéanadh sé rogha chuige sin, ina dhuine cuntasach de réir forálacha fho-alt (3) (a), nó
(ii) go bhfuil sé tite faoi bhun agus ag fanúint go buan faoi bhun cibé méid is iomchuí sa chás áirithe ag féachaint d'fho-alt (3) (b), (3 (c) nó (3) (d),
agus
(b) go n-íocfaidh sé leis na Coimisinéirí Ioncaim cibé suim a bheidh, ar í a chur le glan-iomlán na cánach (más ann) a bheidh íoctha aige de réir alt 19 i ndáil le seachadadh earraí nó déanamh seirbhísí aige i leith na tréimhse ar dhuine cuntasach é ina haghaidh, comhionann le méid na cánach a bheidh aisíoctha leis i gcaitheamh na treimhse sin i leith cáin a iompraíodh nó a íocadh i ndáil le seachadadh na n-earraí sin nó déanamh na seirbhísí sin,
agus áireofar é, chun críocha an Achta seo, mar dhuine nach duine cuntasach díreach tar éis deireadh na tréimhse ar ina leith a bheidh sé tar éis forálacha an fho-ailt seo a chomhlíonadh.
(7) I gcás earraí a bheith á soláthar nó seirbhísí a bheith á gcur ar fáil ag club nó eagraíocht eile dá shamhail i ndáil le híocaíocht airgid ag aon duine dá chomhaltaí, ansin, chun críocha an Achta seo—
(a) measfar chun críocha an Achta seo gurb é atá i soláthar na n-earraí seachadadh ar na hearraí i gcúrsa gnó, measfar, chun na gcríocha sin, gurb é atá san airgead comaoin leith an tseachadta agus measfar, chun na gcríocha sin, gurb é an club nó an eagraíocht eile an duine atá ag déanamh an tseachadta, agus
(b) measfar, chun na gcríocha sin, gurb é atá i soláthar na seirbhísí, déanamh na seirbhísí i gcúrsa gnó.
(8) D'ianneoin aon ní atá san alt seo ní duine cuntasach duine ar bith—
(a) nach seachadann earraí inchánach nó nach ndéanann seirbhísí inchánach sa Stát, agus
(b) nach bhfuil ina chónaí nó bunaithe sa Stát.
(9) Féadfar foráil a dhéanamh le rialachán, más deimhin leis na Coimisinéirí Ioncaim go bhfuil gníomhaíochtaí gnó beirt daoine cuntasacha nó níos mó chomh hidircheangailte go mbeadh sé foirstineach déanamh amhlaidh, ar mhaithe le riaradh éifeachtúil na cánach, ansin, ar na daoine cuntasacha lena mbaineann dá iarraidh sin—
(a) trína bhféadfar a mheas, chun críocha an Achta seo, go bhfuil na gníomhaíochtaí sin á seoladh ag aon duine áirithe de na daoine agus áireofar 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) trína 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 inmhuirir a íoc leis na Coimisinéirí Ioncaim, ar leithligh ó rialacháin faoin bhfo-alt seo, i leith na ndaoine sin go léir.
Clárú.
9.—(1) Déanfaidh na Coimisinéirí Ioncaim clár a bhunú agus a chothabháil de dhaoine a d'fhéadfadh teacht chun a bheith, nó atá, ina ndaoine cuntasacha agus tabharfaidh siad do gach uile dhuine den sórt sin a chlárófar amhlaidh uimhir chláraithe agus cealóidh siad an uimhir sin mura dtiocfaidh an duine chun bheith, nó má scoireann sé de bheith, ina dhuine cuntasach.
(2) Gach duine a bheadh ar an lá ceaptha nó aon lá ina dhiaidh sin ina dhuine cuntasach dá mbeadh cáin inmhuirir le héifeacht amhail ar an lá ceaptha agus dá éis déanfaidh sé, laistigh den tréimhse tríocha lá dar tosach an lá ceaptha nó an lá ina dhiaidh sin a thiocfaidh an duine i gcéaduair chun bheith ina dhuine cunta sach nó a thiocfadh sé chun bheith ina dhuine den sórt sin dá mba rud é go raibh cáin inmhuirir mar a dúradh, na sonraí sin a thabhairt i scríbhinn do na Coimisinéirí Ioncaim a shonrófar i rialacháin mar shonraí is gá d'fhonn an duine sin a chlárú le haghaidh cánach.
(3) Duine ar bith a bhí cláraithe ar an lá ceaptha chun críocha cánach láimhdeachais ar fhoras sonraí a tugadh de réir alt 49 (2) den Acht Airgeadais, 1963, measfar go mbeidh na sonraí a cheanglaítear le fo-alt (2) tugtha aige mura rud é go gcuirfidh sé in iúl do na Coimisinéirí Ioncaim i scríbhinn nach dteastaíonn uaidh go measfaí amhlaidh é.
(4) San alt seo ciallaíonn “an lá ceaptha” an lá a cheapfaidh an tAire le hordú chun bheith ina lá ceaptha chun críocha an ailt seo.
An méid ar ar inmhuirir cáin.
10.—(1) Faoi réir an ailt seo, is é an méid ar a mbeidh cáin inmhuirir de bhua alt 2 (1) (a) an chomaoin iomlán a dtiocfaidh an duine a sheachadann earraí nó a dhéanann seirbhísí chun bheith i dteideal é a fháil maidir nó i ndáil leis an seachadadh earraí nó an déanamh seirbhísí sin, lena n-áirítear gach uile cháin, coimisiún, costas agus muirear ar bith, ach gan cáin bhreisluacha a áireamh is inmhuirir i leith an idirbhirt.
(2) Murab é a bheidh sa chomaoin dá dtagraítear i bhfo-alt (1), nó murab é a bheidh ann go hiomlán, suim airgid, ansin, faoi réir fho-alt (6), is é an méid ar ar inmhuirir 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 inmhuirir cáin mar a dúradh á ríomh go bhféadfar asbhaint a dhéanamh don mhargadh-phraghas oscailte ar earraí so-chorraithe a thabharfar mar mhalairt nó mar pháirt-mhalairt ar earraí den sórt céanna.
(3) D'ainneoin aon ní i bhfo-alt (1) nó (2)—
(a) más rud é ar aon chúis nach cúis ghnó gur lú an chomaoin iarbhír i ndáil le seachadadh aon earraí nó déanamh aon seirbhísí ná é sin a bhféadfaí a bheith ag súil leis go réasúnach a gheofaí dá mba é a bhí sa chomaoin méid ba chomhionann leis an margadh-phraghas oscailte nó más rud é nach bhfuil comaoin ar bith ann, is é an méid ar a mbeidh cáin inmhuirir an margadh-phraghas oscailte,
(b) más mó an chomaoin a fuarthas iarbhír ná an méid a bhí an duine a bhí ag seachadadh na n-earraí nó ag déanamh na seirbhísí i dteideal a fháil, is é an méid ar ar inmhuirir cáin an méid a fuarthas iarbhír, ach gan áireamh a dhéanamh ar cháin bhreisluacha is inmhuirir i leith an idirbhirt, agus
(c) más rud é, i gcás nach dtagann faoi réim mhír (a), gur lú an chomaoin a fuarthas iarbhír i ndáil le seachadadh aon earraí nó déanamh aon seirbhísí ná an méid ar ar inmhuirir cáin nó nach bhfuarthas aon chomaoin ina leith iarbhír, féadfar cibé faoiseamh dá bhforáiltear ie rialachán a thabhairt trí aisíocaíocht nó eile i leith an easnaimh.
(4) Is é an méid ar ar inmhuirir cáin maidir le seachadadh dá dtagraítear i míreanna (d) (ii), (e) agus (f) d'alt 3 (1) an costas a thit ar an duine ag déanamh an tseachadta agus a bhain le fáil nó táirgeadh na n-earraí gan an cháin a áireamh ab inasbhainte faoi alt 12 dá mba rud é gur i gcúrsa gnó a rinneadh an seachadadh atá i gceist.
(5) Is é an méid ar ar inmhuirir cáin i leith déanamh na seirbhísí dá dtagraítear in alt 5 (2) an costas, gan cáin a áireamh, a bhain le soláthar na seirbhísí.
(6) D'ainneoin aon ní i bhfo-alt (2), más é amháin a bheidh sa chomaoin i leith seachadadh aon earraí nó déanamh aon seirbhísí stampaí, cúpóin nó airíochtaí a thabhairt suas, agus gur earraí nó seirbhísí iad de shórt nach seachadann nó nach ndéanann an duine dá dtugtar suas na stampaí, na cúpóin nó na hairíochtaí eile ach amháin i ndáil le hoibriú scéime a ndéantar an tabhairt suas sin faoi, is é an méid ar ar inmhuirir cáin an costas, gan cáin a áireamh, a thit ar an duine a dúradh agus a bhain leis na hearraí a tháirgeadh nó a fháil nó leis na seirbhísí a dhéanamh, cibé acu é.
(7) Is é an méid ar ar inmhuirir cáin de bhua alt 2 (1) (a) ar bheostoc a sheachadadh 19.20 faoin gcéad den chomaoin iomlán dá dtagraítear i bhfo-alt (1).
(8) Ar earraí do-chorraithe a sheachadadh, seachas seachadadh lena mbaineann alt 4 (6), agus ar sheirbhísí a dhéanamh arb é a bheidh iontu earraí do-chorraithe a fhorbairt, lena n-áirítear daingneáin a fheistiú, nó na hearraí sin a chothabháil agus a dheisiú—
(a) áireofar sa chomaoin luach aon leasa sna hearraí a diúscraíodh i ndáil lena seachadadh nó le déanamh na seirbhísí mar a dúradh,
(b) más rud é nach mó ná dhá thrian den chomaoin iomlán dá dtagraítear i bhfo-alt (1) luach earraí so-chorraithe a soláthraíodh de bhun an chomhaontaithe i leith an seachadadh a dúradh nó aon cheann de na seirbhísí a dúradh a dhéanamh, is é an méid ar ar inmhuirir cáin 60 faoin gcéad den chomaoin iomlán sin, agus
(c) (i) más rud é gur mó ná dhá thrian den chomaoin iomlán luach earraí so-chorraithe a soláthraíodh faoin gcomhaontú a dúradh, ansin, chun críocha an Achta seo, measfar an chomaoin sin a bheith inchurtha i leith seachadadh na n-earraí sin agus ina leith sin amháin, 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 fho-mhír (ii), agus
(ii) i gcás ina ndéanfar earraí de chineálacha éagsúla a sholáthar faoin gcomhaontú dá dtagraítear i bhfomhír (i), déanfar méid na comaoine is inchurtha i leith seachadadh na n-earraí de gach cineál den sórt sin a fhionnadh sa tslí a shonraítear in alt 5 (5) (b).
(9) (a) Is é luach aon leasa in earraí do-chorraithe margadhphraghas oscailte an leasa sin.
(b) 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), agus
ciallaíonn “an margadh-phraghas oscailte”, i ndáil le seachadadh aon earraí nó déanamh aon seirbhísí, an praghas, gan cáin a áireamh, a mbeifí ag súil leis go réasúnach a gheofaí ar na hearraí nó a mbeifí ag súil leis go réasúnach a mhuirearófaí i leith na seirbhísí dá ndéantaí iad a dhíol nó a dhéanamh sa mhargadh oscailte tráth an teagmhais atá i gceist.
Rátaí cánach.
11.—(1) Faoi réir fho-alt (2), déanfar cáin a mhuirearú de réir cibé ceann de na rataí seo a leanas is iomchuí in aon chás áirithe—
(a) 5·26 faoin gcéad de mhéid iomchuí aon chomaoine, seachas comaoin a bhfuil feidhm ina leith ag mír (b), a bhaineann le seachadadh earraí nó le déanamh seirbhísí de chineál a shonraítear sa Tríú Sceideal,
(b) 11·11 faoin gcéad de mhéid iomchuí aon chomaoine a bhaineann le rincí a sheoladh agus le seachadadh (más aon seachadadh é) earraí de chineál a shonraítear sa Tríú Sceideal agus le déanamh (más aon déanamh é) seirbhísí ab inmhuirir, mura mbeadh an mhír seo, de réir ráta 5·26 faoin gcéad arna seachadadh nó arna ndéanamh i ndáil le rincí, i gcás íocaíocht na comaoine don seachadadh nó don déanamh sin a bheith ar áireamh sa chomaoin i leith dul isteach go dtí an rince nó a bheith ina choinníoll ar dhul isteach.
(c) 30·26 faoin gcéad de mhéid iomchuí aon chomaoine a bhaineann le seachadadh earraí de chineál a shonraítear sa Cheathrú Sceideal,
(d) zero faoin gcéad de mhéid iomchuí aon chomaoine a bhaineann le seachadadh aon earraí sna himthosca a shonraítear i mír (i) nó (v) den Dara Sceideal nó le seachadadh earraí de chineál a shonraítear i míreanna (vi) go (viii) den Sceideal sin nó le déanamh seirbhísí de chineál a shonraítear sa Sceideal sin, agus
(e) 16·37 faoin gcéad de mhéid iomchuí aon chomaoine a bhaineann le seachadadh aon earraí eile nó le déanamh aon seirbhísí eile.
(2) I gcás earraí is de chineál a shonraítear sa Cheathrú Sceideal agus—
(a) a allmhairíodh, nó a díoladh sa Stát, roimh an lá sonraithe in imthosca a thabharfadh gurbh inmhuirir cáin mhórdhíola nó gurbh inmhuirir í dá mba rud é go raibh an cháin sin i bhfeidhm ar dháta an allmhairithe nó an díola, nó
(b) a allmhairíodh nó a seachadadh ar aon ócáid roimhe sin ar an dáta sin nó dá éis in imthosca a thug gurbh inmhuirir cáin de réir ráta 30·26 faoin gcéad i ndáil leis an allmhairiú nó leis an seachadadh sin,
a sheachadadh laistigh den Stát an lá sonraithe nó dá éis ag duine seachas monaróir earraí is earraí den chineál a sheachadtar amhlaidh, muirearófar cáin de réir ráta 5·26 faoin gcéad de mhéid iomchuí na comaoine i leith an tseachadta sin.
(3) Faoi réir ailt 5 (5) agus 10 (8) (c), más rud é—
(a) go seachadfar nó go ndéanfar, nó go seachadfar agus go ndéanfar, earraí de chineálacha éagsúla nó seirbhísí de chineálacha éagsúla, nó earraí, cibé acu ar de chineálacha éagsúla iad nó nach ea, agus seirbhísí, cibé acu ar de chineálacha éagsúla iad nó nach ea, ar chomaoin is inchurtha i leith an idirbhirt go hiomlán agus nach inchurtha ar leithligh i leith na gcineálacha éagsúla earraí nó earraí agus seirbhísí, agus
(b) mura mbeadh an fo-alt seo, go mbeadh cáin le muirearú de réir dhá ráta nó níos mó i leith an idirbhirt,
beidh cáin inmhuirir i leith an idirbhirt de réir an ráta is airde ab inmhuirir, mura mbeadh an fo-alt seo, i ndáil le haon chuid de na hearraí nó de na seirbhísí, cibé acu é.
(4) I gcás monaróir do sheachadadh earraí do dhuine ar bith is earraí a ndearna an duine sin, nó a ndearnadh thar a cheann, ábhair lena monarú a sholáthar agus gur mó an ráta cánach is inmhuirir i leith seachadadh na n-earraí ná an ráta is inmhuirir i leith seachadadh na n-ábhar, beidh sé de dhliteanas ar an duine a sheachadfaidh na hearraí, i dteannta aon dliteanais eile a fhorchuirfear air leis an Acht seo, cáin a íoc ar luach na n-earraí a soláthraíodh dó, de réir ráta is ionann agus an difríocht idir an dá ráta a luaitear roimhe seo.
(5) Más rud é, maidir le comhaontú den chineál dá dtagraítear in alt 3 (1) (b), gur duine seachas an duine a sheachaid na hearraí lena mbaineann an comhaontú an duine cuntasach i leith na cánach is inmhuirir ar aon chuid den chomaoin, is é an ráta cánach ar an inmhuirir an chuid sin a dúradh den chomaoin an ráta is infheidhme maidir le seachadadh na n-earraí a bheidh i gceist.
(6) I gcás earraí do-chorraithe arb é atá iontu inneallra nó feistiucháin ghnó a ligean ar leithligh ó earraí do-chorraithe eile ar cuid díobh iad, beidh cáin inmhuirir i leith an idirbhirt de réir an ráta ab inmhuirir dá mba é a bheadh ann earraí so-chorraithe den chineál céanna a fhruiliú.
(7) Beidh éifeacht ag na forálacha seo a leanas chun críocha fho-alt (1) (b) :
(a) ní bheidh feidhm ag ailt 8 (3) agus 14 maidir le duine a mhéid is inmhuirir é i leith cánach de réir an ráta a shonraítear san fho-alt sin (1) (b);
(b) is é “méid iomchuí aon chomaoine” an méid iomlán airgid, gan cáin a áireamh, a gheofar nó is infhaighte ó dhaoine a ligfear isteach go dtí rince i leith dul isteach, agus ina theannta sin, i gcás earraí a sheachadadh nó seirbhísí a
dhéanamh, nó earraí a sheachadadh agus seirbhísí a
dhéanamh araon, in ndáil leis an rinnce, agus gur coinníoll ar dhul isteach íoc na comaoine ina leith sin agus nach bhfuil sé ar áireamh sa chomaoin i leith dul isteach, méid iomlán an airgid a fuarthas nó is infhaighte ina leith sin;
(c) gach duine a bheartaíonn rince nó sreath rincí a sheoladh cuirfidh sé in iúl do na Coimisinéirí Ioncaim de réir rialachán go bhfuil sé ar intinn aige sin a dhéanamh;
(d) ní dhéanfaidh dílseánach aon áitribh rince a sheoladh ann, ná ní cheadóidh sé go ndéanfadh aon duine eile rince a sheoladh ann, mura mbeidh fógra faighte aige ó na Coimisinéirí Ioncaim go bhfuair siad scéala de réir mhír (c);
(e) ní bheidh feidhm ag míreanna (a) go (d) ná ag fo-alt (1) (b) maidir le haon chás inar céad ar a mhéid an líon daoine a bheidh le ligean isteach go dtí an rince agus nach mó ná fiche pingin nua an chomaoin i leith dul isteach.
(8) (a) Féadfaidh an tAire a dhearbhú le hordú gurb é an ráta ar a muirearófar cáin ar earraí d'aon chineál a sheachadadh nó a allmhairiú, nó ar sheirbhísí d'aon chineál a dhéanamh, ráta a shonraítear i bhfo-alt (1) agus is ísle ná an ráta ar dá réir a dhéanfaí, mura mbeadh an t-ordú, cáin a mhuirearú.
(b) Féadfaidh an tAire, le hordú, ordú faoin bhfo-alt seo, lena n-áirítear ordú faoin mír seo, a leasú nó a chúlghairm.
(c) Déanfar ordú faoin bhfo-alt seo a leagan faoi bhráid Dháil Éireann a luaithe is féidir tar éis a dhéanta agus má dhéanann Dáil Éireann laistigh den lá agus 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 bheidh déanta roimhe sin faoin ordú.
(9) Faoi réir fho-alt (7), san alt seo ciallaíonn “méid iomchuí aon chomaoine” an méid, arna fhionnadh de réir alt 10, ar ar inmhuirir cáin.
Asbhaint i leith cáin a iompraíodh nó a íocadh.
12.—(1) Nuair a bheidh méid na cánach is iníoctha ag duine cuntasach i leith aon tréimhse inchánach á ríomh féadfar iad seo a leanas a asbhaint—
(a) an cháin a muirearaíodh air i gcaitheamh na tréimhse sin ag daoine cuntasacha eile trí shonraisc, arna n-ullmhú mar a fhorordaítear le rialacháin, i leith earraí a seachadadh nó seirbhísí a rinneadh dó,
(b) an cháin a muirearaíodh air i gcaitheamh na tréimhse sin trí shonraisc, arna n-ullmhú mar a fhorordaítear le rialacháin agus arna n-éisiúint ag daoine a bhí údaraithe de réir alt 13 chun sonraisc den sórt sin a éisiúint, i leith earraí a seachadadh nó seirbhísí a rinneadh dó,
(c) an cháin a d'íoc sé i gcaitheamh na tréimhse sin i leith earraí a d'allmhairigh sé,
(d) an cháin is inmhuirir i gcaitheamh na tréimhse sin i leith earraí a úsáideadh chun críocha a ghnó agus a áiríodh mar earraí arna seachadadh de réir alt 3 (1) (e), agus
(e) an cháin is inmhuirir i gcaitheamh na tréimhse sin i leith seirbhísí a rinne sé chun críocha a ghnó féin agus a meastar, faoi alt 5 (2), chun críocha an Achta seo, gur i gcúrsa gnó a rinneadh iad:
Ar choinníoll, i ndáil le seachadadh nó allmhairiú aon earraí de chineál a shonraítear sa Cheathrú Sceideal, nach rachaidh an méid is inasbhainte faoin alt seo ag duine, seachas monaróir earraí den chineál a sheachadfar nó a allmhaireofar amhlaidh, thar suim a ionadaíonn, i gcás seachadadh na n-earraí sin dó, 5·26 faoin gcéad den chomaoin is iníoctha aige, gan áireamh a dhéanamh ar an gcáin is iníoctha i leith an tseachadta ag an duine a dhéanann an seachadadh nó, i gcás allmhairithe, 5·26 faoin gcéad de luach na n-earraí arna ríomh de réir alt 15 (4).
(2) Más rud é, i ndáil le haon tréimhse inchánach, go rachaidh an méid iomlán is inasbhainte faoin alt seo thar an méid a bheadh, mura mbeadh an t-alt seo, iníoctha i leith na tréimhse sin, aisíocfar an bhreis leis an duine cuntasach.
(3) D'ainneoin aon ní i bhfo-alt (1), ní dhéanfar cáin a asbhaint más rud é go mbaineann agus a mhéid go mbaineann an cháin sin leis na nithe seo a leanas—
(a) bia, deoch, cóiríocht nó seirbhísí pearsanta eile a sholáthar don duine cuntasach, dá ghníomhairí nó dá fhostaithe,
(b) caiteachais siamsaíochta a thabhaigh an duine cuntasach, a ghníomhairí nó a fhostaithe,
(c) mótar-fheithiclí de chineál a shonraítear sa Cheathrú Sceideal a fháil (lena n-áirítear iad a fhruiliú) ar mhodh seachas mar stoc trádála (de réir brí alt 34) nó chun críocha gnó arb é atá ann go hiomlán nó go páirteach feithiclí den sórt sin a fhruiliú,
(d) peitreal a cheannach ar mhodh seachas mar stoc trádála (de réir brí an alt sin 34).
(e) aon ghníomhaíocht de chuid an duine chuntasaigh is gníomhaíocht díolmhaithe nó atá lasmuigh dá réim gnó.
(4) Aon chionroinnt is gá idir cáin a fhéadfar a asbhaint de réir an ailt seo agus cáin nach cead a asbhaint is de réir rialachán a dhéanfar é.
Forálacha speisialta i leith cánach arna sonrú ag feirmeoirí agus iascairí.
13.—(1) Faoi réir fho-alt (2), má dhéanann duine ag a mbíonn gnó feirmeoireachta nó iascaireachta ar siúl agus—
(a) nach duine cuntasach faoi fhorálacha alt 8 (3) (a), agus
(b) nach duine cuntasach trí rogha a ghlacadh,
earraí a sheachadadh nó seirbhísí a dhéanamh do dhuine cuntasach, ansin, faoi réir alt 17 (2), eiseoidh an duine céadluaite sonrasc don duine cuntasach, agus beidh teideal ag an duine cuntasach méid is comhionann le 1 faoin gcéad den chomaoin a bheidh luaite sa tsonrasc, lena n-áirítear aon cháin a bheidh luaite ar leithligh ann, a áireamh mar cháin is inasbhainte faoi alt 12.
(2) Beidh feidhm ag fo-alt (1) más rud é, agus beidh feidhm aige ar an gcuntar sin amháin—
(a) gur earraí de chineál a shonraítear i bhfomhír (i) nó (ii) d'alt 8 (3) (a) na hearraí atá i gceist nó gur seirbhísí de chineál a shonraítear i bhfomhír (iii) den alt sin 8 (3) (a) na seirbhísí atá i gceist, agus
(b) go bhféadfadh an duine cuntasach asbhaint a éileamh faoi alt 12 dá mba rud é gur duine cuntasach eile a sheachaid na hearraí sin nó a rinne na seirbhísí sin dó agus gur eisíodh de réir rialachán sonrasc ag muirearú na cánach iomchuí.
(3) (a) Féadfaidh an tAire le hordú athrú a dhéanamh ar chéatadán na comaoineach a bhféadfar, de réir fho-alt (1), é a áireamh mar cháin is inasbhainte faoi alt 12 agus féadfaidh sé le hordú athruithe comhréireacha a dhéanamh sa chéatadán den chomaoin iomlán a shonraítear in alt 10 (7) ar ar inmhuirir cáin ar bheostoc a sheachadadh agus sa chéatadán luacha a shonraítear in alt 15 (4) (b) ar ar inmhuirir cáin ar bheostoc a allmhairiú.
(b) Féadfaidh an tAire, le hordú, ordú faoin bhfo-alt seo, lena n-áirítear an mhir seo, a leasú nó a chúlghairm.
(c) Déanfar ordú faoin bhfo-alt seo a leagan faoi bhráid Dháil Éireann a luaithe is féidir tar éis a dhéanta agus má dhéanann Dáil Éireann, laistigh den lá agus 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 bheidh déanta roimhe sin faoin ordú.
(4) Chun críocha an ailt seo ní fholaíonn “feirmeoireacht nó iascaireacht”—
(a) plandlann nó garraí a oibriú chun an toradh a dhíol,
(b) éanlaith clóis nó uibheacha a tháirgeadh chun tráchtála,
(c) feirmeoireacht fionnaidh, nó
(d) feirmeoireacht éisc,
ag duine seachas duine lena mbaineann mír (c) nó (d) d'alt 8 (3).
Íocaiocht ar fhoras fáltas airgid.
14.—(1) (a) Aon duine a chruthaíonn do na Coimisinéirí Ioncaim go bhfaigheann sé, ó sheachadadh earraí inchánach do dhaoine nach daoine cláraithe nó ó dhéanamh seirbhísí inchánach do dhaoine den sórt sin, agus tréimhse inchánach amháin a ghlacadh le tréimhse inchánach eile, go bhfaigheann sé cuid nach lú ná 90 faoin gcéad den méid iomlán ar a mbeadh cáin is iníoctha aige inmhuirir de bhua alt 2 (1) (a), mura mbeadh an t-alt seo, féadfar a údarú dó de réir rialachán an t-airgead a fuair sé i leith earraí inchánach a sheachadadh nó seirbhísí inchánach a dhéanamh a áireamh mar chomaoin i leith seachadadh na n-earraí sin nó déanamh na seirbhísí sin agus, i gcaitheamh na tréimhse a bheidh sé údaraithe amhlaidh, déanfar, chun críocha alt 10 (1), tagairtí san Acht seo do chomaoin a fhorléiriú, i ndáil leis an duine a bheidh údaraithe amhlaidh, mar thagairtí d'airgead a fuair sé iarbhír.
(b) Féadfar, de réir rialachán, a údarú do dhuine, seachas duine lena mbaineann mír (a), an t-airgead a bheidh faighte aige i leith déanamh seirbhísí inchánach a áireamh mar chomaoin i leith na seirbhísí sin a dhéanamh, agus i gcaitheamh na tréimhse a bheidh sé údaraithe amhlaidh, déanfar, chun críocha alt 10 (1), tagairtí san Acht seo do chomaoin a fhorléiriú, i ndáil le seirbhísí a rinne an duine a bheidh údaraithe amhlaidh, mar thagairtí d'airgead a fuair sé iarbhír.
(2) Más rud é, maidir le duine a bheidh údaraithe i gcaitheamh aon tréimhse ama faoi fho-alt (1) an t-airgead a bheidh faighte aige i leith seachadadh earraí nó déanamh seirbhísí a áireamh mar chomaoin i leith an tseachadta nó an déanta sin, go scoirfidh sé de bheith údaraithe amhlaidh nó go scoirfidh sé de bheith ina dhuine cuntasach, ansin, déanfar, de réir rialachán, a dhliteanas in aghaidh na tréimhse inchánach inar tharla an scor a choigeartú faoi threoir na méideanna, más ann, a bheidh dlite dó ag tosach agus deireadh na tréimhse ama sin i leith an tseachadta sin agus an déanamh seirbhísí sin.
Cáin a mhuirearú ar earraí allmhairithe.
876, c 30.
1879, c. 21.
15.—(1) Faoi réir fho-alt (2), ní bheidh feidhm ag ailt 3 go 10, 12, 14, 16 go 19, 21 go 26, 32 go 37, 39, 40 agus 42 maidir le cáin dá bhforáiltear le halt 2 (1) (b) agus, amhail ar an agus ón lá sonraithe muirearófar an cháin sin—
(a) ar earraí de chineál a shonraítear i gCuid I den Tríú Sceideal de réir ráta 5·26 faoin gcéad de luach na n-earraí,
(b) ar earraí de chineál a shonraítear sa Cheathrú Sceideal de réir ráta 30·26 faoin gcéad de luach na n-earraí, agus
(c) ar gach uile earra eile de réir ráta 16·37 faoin gcéad de luach na n-earraí.
(2) (a) Faoi réir mhír (b), ní hinmhuirir cáin mar a dúradh—
(i) ar earraí a d'allmhairigh duine cláraithe chun críocha a ghnó, ná
(ii) ar earraí de chineál a shonraítear i míreanna (vi) go (viii) den Dara Sceideal nó de chineál ar ghníomhaíocht díolmhaithe a seachadadh.
(b) I gcás duine d'allmhairiú earraí de chineál a shonraítear sa Cheathrú Sceideal, ní bheidh feidhm ag mír (a) maidir leis na hearraí mura monaróir earraí den chineál atá á n-allmhairiú an t-allmhaireoir.
(3) Faoi réir na bhforálacha roimhe seo den alt seo beidh feidhm i gcás cáin dá dtagraítear san alt seo, amhail agus dá mba dhleacht chustam í, ag forálacha an Customs Consolidation Act, 1876, agus ag na hachtacháin ag leasú an Achta sin agus ag achtacháin eile a bhaineann le custaim (ach gan alt 11 den Acht Airgeadais (Forálacha Ilghnéitheacha), 1958, a áireamh):
Ar choinníoll áfach nach mbeidh feidhm amhlaidh ag alt 6 den Customs and Inland Revenue Act, 1879, ná ag alt 25 (2) den Acht Airgid, 1933, ach amháin i gcás earraí atá á n-athallmhairiú ag an duine a d'onnmhairigh iad.
(4) (a) Faoi réir mhír (b), is é luach aon earraí chun críocha an ailt seo a luach arna fhionnadh de réir alt 15 den Acht Airgeadais, 1952, agus an Tríú Sceideal a ghabhann leis an Acht sin, arna mhéadú de mhéid aon dleacht chustam is iníoctha ar an gcéanna.
(b) Is é is luach beostoic chun críocha an ailt seo 19·20 faoin gcéad dá luach arna fhionnadh de réir mhír (a).
Dualgas taifid a choimeád.
16.—(1) Déanfaidh gach duine cuntasach, de réir rialachán, taifid iomlána fíora a choimeád de gach idirbheart a bhaineann, nó a fhéadfadh baint, lena dhliteanas cánach.
(2) Gach duine, seachas duine cuntasach, a sheachadann earraí i gcúrsa gnó nó a dhéanann seirbhísí i gcúrsa gnó, coimeádfaidh sé na sonraisc go léir a eisíodh chuige i ndáil le seachadadh na n-earraí nó déanamh na seirbhísí dó chun críche an ghnó sin.
(3) Taifid agus sonraisc a choimeádfaidh duine de bhun an ailt seo agus aon leabhar, nótaí sochair, nótaí dochair, admhálacha, cuntais, dearbháin, ráitis bainc nó doiciméid eile ar bith a bhaineann le seachadadh earraí ag an duine nó le déanamh seirbhísí ag an duine agus atá faoi urláimh, i seilbh nó ar fáil ag an duine agus, i gcás aon leabhar, sonrasc, nóta sochair, nóta dochair, admháil, cuntas, dearbhán nó doiciméad eile a d'eisigh an duine chun duine eile, aon chóip den chéanna atá faoi urláimh, i seilbh nó ar fáil ag an duine coimeádfar é faoi urláimh nó ar seilbh nó ar fáil ag an duine sin go ceann tréimhse sé bliana ó dháta an idirbhirt dheiridh lena mbaineann na taifid nó na sonraisc nó aon cheann de na doiciméid eile:
Ar choinníoll nach gceanglóidh an t-alt seo taifid nó sonraisc ná aon cheann de na doiciméid a choimeád a gcuirfidh na Coimisinéirí Ioncaim in iúl don duine lena mbaineann nach gá iad a choimeád, ná nach mbainfidh sé le leabhair ná páipéir chuideachta a diúscraíodh de réir alt 305 (1) d'Acht na gCuideachtaí, 1963.
Sonraisc.
17.—(1) Aon duine cuntasach a sheachadfaidh earraí nó a dhéanfaidh seirbhísí do dhuine cuntasach eile in imthosca gurbh inmhuirir cáin eiseoidh sé chun an duine chuntasaigh eile sin i leith gach seachadadh earraí nó déanamh seirbhísí acu sin sonrasc i cibé foirm agus ina mbeidh cibé sonraí a shonrófar le rialacháin.
(2) Aon duine a gceanglaítear air de réir alt 13 (1) sonrasc a eisiúint maidir le hearraí a sheachadadh nó seirbhísí a dhéanamh do dhuine cuntasach déanfaidh sé, i leith gach seachadadh earraí nó déanamh seirbhísí de chineál a shonraítear in alt 13 (2) sonrasc a eisiúint i cibé foirm agus ina mbeidh cibé sonraí a shonrófar le rialacháin más rud é, agus amháin más rud é, go gcomhlíonfar na coinníollacha seo a leanas:
(a) go n-iarrfaidh an duine cuntasach go n-eiseofaí sonrasc,
(b) go soláthróidh an duine cuntasach an fhoirm chun críche an tsonraisc agus go dtaifeadfaidh sé na sonraí iomchuí inti, agus
(c) go dtabharfaidh an duine cuntasach cóip den sonrasc don duine a sheachaid na hearraí nó a rinne na seirbhísí.
(3) Más rud é, tar éis do dhuine sonrasc a eisiúint do dhuine cuntasach de réir fho-alt (1), go méadófar nó go laghdófar an chomaoin mar a luaitear é sa sonrasc, nó go lamhálfar lascaine, beidh éifeacht ag cibé foráil acu seo a leanas is iomchuí:
(a) má mhéadaítear an chomaoin, eiseoidh an duine don duine cuntasach sonrasc eile i cibé foirm agus ina mbeidh cibé sonraí a shonrófar le rialacháin i leith an mhéadaithe sin,
(b) má laghdaítear an chomaoin nó má lamháiltear lascaine, eiseoidh an duine don duine cuntasach doiciméad (da ngairtear nóta sochair san Acht seo) ina mbeidh sonraí ar an laghdú nó ar an lascaine i cibé foirm agus ina mbeidh cibé sonraí eile a shonrófar le rialacháin, agus déanfar an méid a fhéadfaidh an duine cuntasach a asbhaint faoi alt 12 a laghdú, de réir rialachán, de mhéid na cánach a thaispeántar ar an nóta sochair.
(4) Más rud é, tar éis do dhuine sonrasc a eisiúint do dhuine cuntasach de réir fho-alt (2), go méadófar nó go laghdófar an chomaoin mar a bheidh luaite sa sonrasc, nó má lamháiltear lascaine, beidh éifeacht ag cibé foráil acu seo a leanas is iomchuí:
(a) má mhéadaítear an chomaoin agus go gcomhlíonfar na coinníollacha a shonraítear i bhfo-alt (2) maidir leis an sonrasc a luaitear anseo ina dhiaidh seo, eiseoidh an duine don duine cuntasach sonrasc eile i leith an mhéadaithe i cibé foirm agus ina mbeidh cibé sonraí a shonrófar le rialacháin, agus
(b) má laghdaítear an chomaoin nó má lamháiltear lascaine, leasóidh an duine cuntasach an sonrasc tríd an chomaoin a bheidh luaite ansin a laghdú de mhéid an laghdaithe nó na lascaine agus trí laghdú comhréire a dhéanamh, de réir rialacháin, sa mhéid is inasbhainte faoi alt 12.
(5) Má eisíonn duine cuntasach sonrasc ina luafar méid cánach is mó ná an méid is inchurtha go cuí i leith na comaoine a bheidh luaite ann, nó má eisíonn sé nóta sochair ina luafar méid cánach is lú ná an méid is inchurtha go hiomchuí i leith an laghdú ar an gcomaoin nó i leith na lascaine a bheidh luaite ann, dlífear de an méid cánach breise a bheidh luaite sa sonrasc nó an t-easnamh cánach a bheidh luaite sa nóta sochair a íoc leis na Coimisinéirí Ioncaim.
(6) Duine nach duine cláraithe agus a dhéanfaidh, ar shlí seachas mar a cheanglaítear le halt 13, sonrasc a eisiúint ina luafar méid cánach, measfar, i ndáil leis an méid cánach a bheidh luaite, gur duine cuntasach é chun críocha an Achta seo, agus dlífear de an méid sin a íoc leis na Coimisinéirí Ioncaim.
(7) Eiseofar sonrasc nó nóta sochair laistigh de cibé am tar éis dáta na n-earraí a sheachadadh nó na seirbhísí a dhéanamh a shonrófar le rialacháin agus déanfar leasú ar shonrasc de bhun fho-alt 4 (b) laistigh de cibé am a shonrófar le rialacháin.
(8) D'ainneoin aon ní i bhfo-alt (7), i gcás ina ndéanfar íocaíocht i leith earraí a sheachadadh nó seirbhísí a dhéanamh le duine, go hiomlán nó ina thráthchodanna, sula mbeidh an seachadadh nó an déanamh críochnaithe, eiseoidh an duine sonrasc de réir fho-alt (1) nó fho-alt (2), mar is iomchuí, laistigh de cibé am tar éis an dáta a bheidh an lán-íocaíocht nó an tráthchuid, mar a bheidh sonraithe le rialacháin, faighte iarbhír.
(9) (a) D'ainneoin aon ní i bhfo-alt (3), más rud é, tar éis sonrasc a eisiúint do dhuine cláraithe de réir fho-alt (1), go laghdófar an chomaoin a bheidh luaite sa sonrasc nó go lamhálfar lascaine in imthosca a thabharfadh, trí chomhaontú idir na daoine lena mbaineann, go mbeidh an méid cánach a luafar sa sonrasc gan athrú, ní bheidh feidhm ag mír (b) den fho-alt sin (3) maidir leis an duine a d'eisigh an sonrasc.
(b) I gcás lena mbaineann mír (a)—
(i) ní chuirfear san áireamh an laghdú nó an lascaine a bheidh i gceist nuair a bheidh dliteanas an duine a bheidh ag déanamh an laghdaithe nó ag lamháil na lascaine á ríomh i leith cánach,
(ii) ní bheidh feidhm ag fo-alt (5), agus
(iii) ní laghdófar an méid a fhéadfaidh an duine, ar ina fhabhar a dhéantar laghdú nó a lamháiltear lascaine, a asbhaint i leith an idirbhirt iomchuí faoi alt 12.
(10) Más rud é—
(a) go seachadfar earraí nó go ndéanfar seirbhísí do dhuine cláraithe ag duine cláraithe eile nó go seachadfar earraí nó go ndéanfar seirbhísí de chineál a shonraítear in alt 13 (2) do dhuine den sórt sin ag duine nach duine cláraithe ach is duine ar gá dó faoi alt 13 (1) sonrasc a eisiúint do dhuine cláraithe, agus
(b) go ndéanfaidh an duine ar dó a sheachadfar na hearraí nó a dhéanfar na seirbhísí, doiciméad (dá ngairtear dearbhán socraíochta san Acht seo) i cibé foirm agus ina mbeidh cibé sonraí a shonrófar le rialacháin, a eisiúint don duine eile, roimh an dáta a eiseoidh an duine eile sin sonrasc, ansin, chun críocha an Achta seo—
(i) measfar go bhfuair an duine a d'eisigh an dearbhán socraíochta, má ghlacann an duine é ar dó a eisíodh é, go bhfuair sé, ón duine a ghlac an dearbhán, sonrasc ina raibh na sonraí a bhí leagtha amach sa dearbhán, agus
(ii) measfar go ndearna an duine ar dó a eisíodh an dearbhán socraíochta, má ghlacann sé leis, sonrasc ina raibh na sonraí a bhí leagtha amach sa dearbhán a eisiúint don duine óna bhfuarthas an dearbhán.
(11) Más rud é go ndéanfaidh duine atá i dteideal nóta sochair faoi fho-alt (3) (b) a fháil ó dhuine eile, roimh an dáta ar a n-eiseoidh an duine eile sin nóta sochair, doiciméad (dá ngairtear nóta dochair san fho-alt seo) a eisiúint 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 dó a eisíodh é, go bhfuair sé, ón duine a ghlac an nóta, nóta sochair ina raibh na sonraí a bhí leagtha amach sa nóta dochair sin, agus
(b) measfar go ndearna an duine ar dó a eisíodh an nóta dochair sin, má ghlacann sé leis, nóta sochair ina raibh na sonraí a bhí leagtha amach sa nóta dochair sin a eisiúint don duine óna bhfuarthas an nóta dochair.
(12) (a) Déanfaidh duine cuntasach—
(i) má iarrann duine eile air i scríbhinn agus má deirtear san iarratas go bhfuil an duine eile i dteideal aisíoc cánach faoi alt 20 (3), na sonraí a thabhairt i scríbhinn don duine eile sin ar mhéid na cánach is inmhuirir ar an duine cuntasach i leith na n-earraí a shonraítear san iarratas a sheachadadh aige nó i leith na seirbhísí a shonraítear amhlaidh a dhéanamh aige,
(ii) má iarrann duine eile air i scríbhinn agus má deirtear san iarratas go bhfuil an duine eile sin i dteideal aisíoc cánach faoi alt 5 (4), na sonraí a shonraítear i rialacháin chun críocha fho-alt (1) i leith na seirbhísí a rinne an duine cuntasach don duine eile sin agus a shonraítear san iarratas a thabhairt i scríbhinn don duine eile sin, agus
(iii) má iarrann duine eile air i scríbhinn agus má deirtear san iarratas go bhfuil an duine eile sin i dteideal aisíoc cánach faoi alt 20 (2), na sonraí a thabhairt i scríbhinn don duine eile sin ar mhéid na cánach is inmhuirir ar an duine cuntasach i leith an ghairis ghlactha radio-chraolacháin agus codanna de a shonraítear san iarratas a sheachadadh dó.
(b) Aon duine a gheobhaidh iarratas faoi mhír (a) déanfaidh sé dá réir laistigh de thríocha lá tar éis an dáta a bheidh an t-iarratas faighte aige.
Taifid a iniúchadh agus a thabhairt chun siúil.
18.—(1) Féadfaidh oifigeach údaraithe, d'fhonn aon fhiosrú a dhéanamh is dóigh leis is gá maidir le dliteanas aon duine i leith cánach, dul isteach in aon áitreabh a bhfuil cúis ag an oifigeach chun a chreidiúint go bhfuil an duine sin ag seoladh gnó ann agus féadfaidh an t-oifigeach a iarraidh go dtabharfar ar aird aon leabhair, sonraisc, nótaí sochair, nótaí dochair, admhálacha, cuntais, raitis bainc, dearbháin nó doiciméid ar bith eile a bhaineann le seachadadh earraí nó déanamh seirbhísí nó féadfaidh sé cuardach don chéanna agus iad a iniúchadh, agus féadfaidh sé aon leabhair, sonraisc, nótaí sochair, nótaí dochair, admhálacha, cuntais, dearbháin, ráitis bainc nó doiciméid eile a thabhairt leis agus a choimeád go ceann cibé tréimhse is réasúnach chun iad a scrúdú nó le haghaidh aon imeachtaí chun pionós faoin Acht seo a ghnóthú.
(2) Ar oifigeach údaraithe dá iarraidh sin ag aon áitreabh ina mbíonn gnó á sheoladh ag duine tabharfaidh an duine nó tabharfaidh aon duine a bheidh fostaithe aige ar aird don oifigeach údaraithe na leabhair, na sonraisc, na nótaí sochair, na nótaí dochair, na hadmhálacha, na cuntais, na dearbháin, na ráitis bainc nó doiciméid eile ar bith a bhaineann leis an ngnó sin agus atá faoi urláimh, i seilbh nó ar fáil ag an duine a ndéanfar an t-iarratas chuige agus ceadóidh sé don oifigeach aon doiciméid a thabharfar ar aird amhlaidh a iniúchadh agus a thabhairt leis.
(3) Ní dhéanfaidh duine ar bith oifigeach údaraithe a bhac ná a mhoilliú go toiliúil agus é ag feidhmiú a chumhachtaí faoin alt seo.
(4) Más rud é, de bhun an ailt seo, go rachaidh oifigeach údaraithe isteach in aon áitreabh, go ndéanfaidh sé aon chuardach nó go n-iarrfaidh sé go dtabharfaí aon doiciméid ar aird, déanfaidh sé, ar sin dá iarraidh air, a údaraíocht chun críche an ailt seo a thaispeáint don duine lena mbaineann.
(5) San alt seo ciallaíonn “oifigeach údaraithe” oifigeach do na Coimisinéirí Ioncaim a bheidh údaraithe acu i scríbhinn chun críocha an ailt seo.
Cáin atá dlite agus iníoctha.
19.—(1) Beidh cáin is inmhuirir faoi alt 2 (1) (a) dlite—
(a) i gcás inar gá sonrasc a eisiúint faoi alt 17, tráth eisiúna an tsonraisc, nó mura n-eisítear an sonrasc i dtráth cui, ar bheith caite don tréimhse ar laistigh di ba chóir an sonrasc a eisiúint;
(b) i gcás é a bheith dlite de dhuine faoi fho-alt (5) nó (6) d'alt 17 méid cánach a íoc faoi threoir sonraisc nó nóta sochair a d'eisigh sé, tráth eisiúna an tsonraisc nó an nóta sochair sin, agus
(c) in aon chás eile, tráth ná n-earraí a sheachadadh nó na seirbhísí a dhéanamh:
Ar choinníoll maidir le haon seachadadh earraí inchánach nó déanamh seirbhísí inchánach a n-údaraítear an t-airgead a fhaightear ina leith a áireamh mar chomaoin don seachadadh nó don déanamh sin—
(i) nach mbeidh feidhm ag mír (a), agus
(ii) go mbeidh an cháin is inmhuirir i leith seachadadh na n-earraí nó déanamh na seirbhísí do dhaoine eile dlite nuair a bheidh an t-airgead i leith na n-idirbheart sin faighte.
(2) D'ainneoin aon ní san Acht seo, tiocfaidh an cháin is inmhuirir faoi alt 2 (1) (a) nó tiocfaidh an chuid iomchuí di, chun bheith dlite tráth nach déanaí ná an t-am a bheidh an méid sin ar ina leith is iníoctha í faighte go hiomlán nó go páirteach agus i gcás an méid sin a fháil go hiomlán nó go páirteach roimh sheachadadh na n-earraí nó déanamh na seirbhísí lena mbaineann sé, measfar, chun críocha an Achta seo, go ndearnadh, tráth a fuarthas amhlaidh é, seachadadh nó déanamh ar chomaoin is comhionann leis an méid a fuarthas den chuid sin de na hearraí nó de na seirbhísí ar comhionann a luach leis an méid a fuarthas.
(3) Laistigh de naoi lá díreach i ndiaidh an deichiú lae den mhí díreach i ndiaidh tréimhse inchánach, tabharfaidh duine cuntasach don Ard-Bhailitheoir tuairisceán ceart cruinn arna ullmhú de réir rialachán den mhéid cánach a tháinig chun bheith dlite de faoi alt 2 (1) (a) i gcaitheamh na tréimhse inchánach agus an méid, más ann, a fhéadfar a asbhaint de réir alt 12 nuair a bheidh an méid cánach á ríomh is iníoctha aige i leith na tréimhse inchánach sin, agus cuirfidh sé ag an am céanna chun an Ard-Bhailitheora an méid cánach, más ann, is iníoctha aige i leith na tréimhse inchánach sin.
Aisíoc cánach.
20.—(1) Más rud é, ar éileamh a dhéanamh de réir rialacháin, go gcruthófar do na Coimisinéirí Ioncaim, maidir le haon tréimhse inchánach, gur mó an méid cánach a íocadh iarbhír leis an Ard-Bhailitheoir de réir alt 19 mar aon leis an méid cánach a bhí cáilithe i leith asbaint faoi alt 12 ná an cháin, más ann, ab iníoctha go cuí dá mba rud é nach ndearnadh aon asbhaint faoin alt sin 12, féadfaidh siad an bhreis a aisíoc agus féadfaidh siad aon ús a bheidh íoctha faoi alt 21 a áireamh sa mhéid a aisíocfar.
(2) D'ainneoin aon ní san Acht seo féadfar an cháin a íocadh i leith gairis ghlactha radio-chraolacháin agus codanna de is le foras nó cumann a aisíoc leis an bhforas nó leis an gcumann más rud é, agus ar an gcuntar sin amháin—
(a) go bhfuil de phríomh-chuspóir aige, dar leis na Coimisinéirí Ioncaim, feabhas a chur ar chor daoine dalla, agus
(b) go gcruthóidh sé do na Coimisinéirí Ioncaim gur le haghaidh úsáid daoine dalla na hearraí sin atá i gceist.
(3) (a) Féadfaidh an tAire le hordú a fhoráil go mbeidh teideal ag duine a chomhlíonann chun sástacht na gCoimisinéirí Ioncaim cibé coinníollacha a shonrófar san ordú maidir le hearraí a sheachadadh don duine sin de chineál a shonraítear san ordú nó maidir le seirbhísí a dhéanamh dó de chineál a shonraítear amhlaidh go n-aisíocfar leis cibe méid, mar a shonrófar san ordú, d'aon cháin a d'iompair nó a d'íoc sé maidir leis an seachadadh nó an déanamh sin is cáin nach bhfuil cáilithe i leith asbhaint faoi alt 12 agus a dhliteanas cánach á ríomh.
(b) Féadfaidh an tAire, le hordú, ordú faoin bhfo-alt seo, lena n-áirítear ordú faoin mír seo, a leasú nó a chulghairm.
(c) Déanfar ordú faoin bhfo-alt seo a leagan faoi bhráid Dháil Éireann a luaithe is féidir tar éis a dhéanta agus má dhéanann Dáil Éireann, laistigh den lá agus 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.
(4) Ní dhéanfar aon aisíoc faoin alt seo ná faoi alt 5 (4) mura ndéantar an t-éileamh laistigh den tréimhse deich mbliana ó dheireadh na tréimhse inchánach lena mbaineann an t-éileamh.
Ús.
21.—(1) I gcás aon mhéid cánach a theacht chun bheith iníoctha faoi alt 19 (3) agus gan é a bheith íoctha, íocfaidh an duine cuntasach ús simplí ar an méid sin agus ríomhfar an t-ús sin ón dáta a tháinig an méid sin chun bheith iníoctha agus sin de réir ráta 1 faoin gcéad in aghaidh gach míosa nó cuid de mhí a bheidh an méid gan íoc:
Ar choinníoll, más lú ná £5 méid an úis arna ríomh amhlaidh, gur £5 méid an úis is iníoctha.
(2) Beidh feidhm ag fo-alt (1)—
(a) maidir le cáin is inghnóthaithe de bhua fógra faoi alt 22 ionann agus dá mba é a bhí sa cháin cáin a raibh sé dlite den duine í a íoc i leith na tréimhse nó na dtréimhsí inchánach faoi seach a bheidh ar áireamh san fhógra, agus
(b) maidir le cáin is inghnóthaithe de bhua fógra faoi alt 23 ionann agus dá mba é a bhí sa cháin cáin a raibh sé dlite den duine í a íoc i leith na tréimhse inchánach ar lena linn a d'éag an tréimhse cheithre lá dhéag ó dháta seirbheála an fhógra nó a cinneadh trí chomhaontú nó ar shlí eile an t-achomharc dá bhfóráiltear san alt sin, cibe tréimhse inchánach acu is déanaí.
Meastachán ar an gcáin a bheidh dlite in aghaidh tréimhse inchánach.
22.—(1) Más rud é laistigh den am a fhorodaítear le halt 19 (3) go mainneoidh duine cuntasach tuairisceán a thabhairt de réir na rialachán iomchuí ar an gcáin is iníoctha aige i leith aon tréimhse inchánach, ansin, gan dochar d'aon bheart eile a fhéadfar a dhéanamh, féadfaidh na Coimisinéirí Ioncaim de réir rialachán, ach faoi réir alt 30, an méid cánach is iníoctha aige a mheas i leith na tréimhse inchánach sin agus fógra a sheirbheáil air i leith an mhéid mheasta.
(2) I gcás fógra a sheirbheáil faoi fho-alt (1) ar dhuine, beidh feidhm ag na forálacha seo a leanas:
(a) féadfaidh an duine, má éilíonn sé nach duine cuntasach é, trí fhógra i scríbhinn chuig na Coimisinéirí Ioncaim laistigh den tréimhse lá agus fiche ó dháta seirbheála an fhógra, a iarraidh go ndéanfaí an t-éileamh a tharchur chun na gCoimisinéirí Ioncaim lena chinneadh agus, faoi réir alt 25, is cinneadh críochnaitheach dochloíte a bheidh ina gcinneadh,
(b) ar bheith caite don tréimhse a dúradh, mura gá aon éileamh den sórt sin a tharchur amhlaidh nó más gá éileamh den sórt sin a tharchur amhlaidh, ar chinneadh críochnaitheach in aghaidh an éilimh, beidh an cháin mheasta a shonrófar san fhógra inghnóthaithe sa tslí chéanna agus trí na himeachtaí céanna agus bheadh dá mba rud é go raibh an duine tar éis tuairisceán ceart cruinn a thabhairt, laistigh den tréimhse fhorordaithe, de réir rialachán, in aghaidh na tréimhse inchánach lena mbaineann an meastachán agus an cháin mheasta sin á thaispeáint ann mar cháin atá dlite de,
(c) más rud é tráth ar bith tar éis seirbheáil an fhógra go dtabharfaidh an duine tuairisceán, de réir rialachán, i leith na tréimhse inchánach a shonraítear san fhógra agus go n-íocfaidh sé cáin de réir an tuairisceáin, i dteannta aon úis agus costais a fhéadfadh a bheith tabhaithe i ndáil leis an mainneachtain, ansin, faoi réir mhír (d), beidh an fógra urscaoilte agus aisíocfar aon bhreis cánach a fhéadfadh a bheith íoctha,
(d) i gcás ina mbeifear tar éis beart a ghlacadh le haghaidh gnóthú cánach a shonraítear i bhfógra faoi fho-alt (1), is beart ar mhodh imeachtaí a thionscnamh in aon chúirt nó deimhniú a eisiúint faoi alt 485 den Acht Cánach Ioncaim, 1967, ní bheidh feidhm ag mír (c) maidir leis an bhfógra sin, mura n-ordóidh na Coimisinéirí Ioncaim a mhalairt, go dtí go mbeidh an bheart a dúradh críochnaithe.
(3) Féadfaidh feidhm a bheith ag fógra ó na Coimisinéirí Ioncaim faoi fho-alt (1) maidir le dhá thréimhse inchánach nó níos mó.
An cháin a dhlitear i leith aon tréimhse a mheas.
23.—(1) Má bhíonn cúis ag na Coimisinéirí Ioncaim lena chreidiúint gur mó an méid iomlán cánach is iníoctha ag duine cuntasach, maidir le haon tréimhse arb é atá inti tréimhse inchánach amháin nó dhá thréimhse inchánach nó níos mó as a chéile, ná an méid iomlán cánach (más ann) a d'íoc sé i leith na tréimhse sin, ansin, gan dochar d'aon bheart eile a fhéadfar a dhéanamh, féadfaidh siad, de réir rialachán ach faoi réir alt 30, meastachán a dhéanamh in aon tsuim amháin den mhéid iomlán cánach is dóigh leo ba cheart a bheith íoctha i leith na tréimhse nó na dtréimhsí inchánach a áirítear sa tréimhse sin agus féadfaidh siad fógra a sheirbheáil ar an duine ina sonrófar—
(a) an méid iomlán cánach arna mheas amhlaidh,
(b) an méid iomlán cánach (más ann) a d'íoc an duine maidir leis an tréimhse sin, agus
(c) an t-iarmhéid cánach a bheidh gan íoc.
(2) I gcás ina seirbheálfar fógra ar dhuine cuntasach faoi fho-alt (1), beidh éifeacht ag na forálacha seo a leanas :
(a) féadfaidh an duine, má éilíonn sé gur méid iomarcach an méid iomlán cánach nó an t-iarmhéid cánach atá gan íoc, ar fhógra i scríbhinn a thabhairt do na Coimisinéirí Ioncaim laistigh den tréimhse lá agus fiche ó dháta an fhógra a sheirbheáil, achomharc a dhéanamh chun na gCoimisinéirí Achomhairc,
(b) ar bheith caite don tréimhse sin, mura mbeidh aon fhógra achomhairc faighte nó, má fhaightear fógra achomhairc, ar an achomharc a chinneadh trí chomhaontú nó eile, tiocfaidh an t-iarmhéid cánach a bheidh gan íoc mar a shonrófar san fhógra nó tiocfaidh an t-iarmhéid leasaithe cánach arna chinneadh i ndáil leis an achomharc chun bheith dlite agus iníoctha ionann agus dá mba é a bhí sa cháin cáin a raibh sé dlite ar an duine í a íoc i leith na tréimhse inchánach ar lena linn a chuaigh an tréimhse cheithre lá dhéag ó dháta seirbheála an fhógra faoi fho-alt (1) in éag nó a cinneadh an t-achomharc trí chomhaontú nó eile, cibé tréimhse inchánach acu is déanaí.
Cáin a ghnóthú.
24.—(1) (a) Gan dochar d'aon mhodh gnóthaithe eile, beidh feidhm ag forálacha aon achtacháin i dtaobh gnóthú cánach ioncaim agus ag forálacha aon rialach cúirte i dtaobh an chéanna maidir le gnóthú aon chánach is iníoctha de réir an Achta seo agus na rialachán faoi amhail mar atá feidhm acu maidir le gnóthú cánach ioncaim.
(b) Go háirithe agus gan dochar do ghinearáltacht mhír (a), feidhmíonn an mhír sin forálacha ailt 480, 485, 486, 487, 488 agus 491 den Acht Cánach Ioncaim, 1967.
(c) Aon fhorálacha arna bhfeidhmiú leis an Acht seo beidh feidhm acu amhlaidh faoi réir aon mhodhnuithe a shonrófar le rialacháin faoin Acht seo.
(2) In imeachtaí a thionscnófar faoin alt seo nó faoi aon rialacháin le haghaidh gnóthú aon mhéid cánach—
(a) beidh deimhniú arna shíniú ag oifigeach do na Coimisinéirí Ioncaim á dheimhniú go bhfuil méid cánach a luafar dlite agus iníoctha ag an gcosantóir ina fhianaise, go dtí go gcruthófar a mhalairt, go bhfuil an méid sin dlite agus iníoctha amhlaidh, agus
(b) féadfar deimhniú á dheimhniú mar a dúradh agus a airbheartóidh a bheith sínithe ag oifigeach do na Coimisinéirí Ioncaim a thairiscint i bhfianaise gan cruthúnas agus measfar, go dtí go gcruthófar a mhalairt, go mbeidh sé sínithe ag oifigeach do na Coimisinéirí Ioncaim.
(3) Aon tagairt sna fo-ailt roimhe seo do mhéid cánach folaíonn sé tagairt d'ús is iníoctha sa chás a bheidh i gceist faoi alt 21.
(4) Faoi réir an ailt seo, beidh feidhm maidir le himeachtaí de bhua an ailt seo nó de bhua aon rialachán faoin Acht seo ag na rialacha den chúirt lena mbainfidh is infheidhme de thuras na huaire i gcás imeachtaí sibhialta.
(5) I gcás ina bhfuil in ordú a rinneadh roimh dháta an Achta seo a rith faoi alt 12 den Acht Oifigeach Cúirte, 1945, tagairt do thobhach faoi dheimhniú arna eisiúint faoi alt 485 den Acht Cánach Ioncaim, 1967, forléireofar an tagairt sin mar thagairt a fholaíonn tagairt do thobhach faoi dheimhniú arna eisiúint faoin alt sin 485 arna leathnú leis an alt seo.
Achomhairc.
25.—(1) Duine ar bith darb éagóir cinneadh ó na Coimisinéirí Ioncaim maidir le—
(a) dliteanas i leith cánach faoi fho-alt (5) nó (6) d'alt 17,
(b) muirear cánach de réir rialachán, nó
(c) éileamh ar aisíoc cánach,
agus nach bhfuil foráil le haghaidh achomharc chun na gCoimisinéirí Ioncaim déanta ar shlí eile ina leith faoin Acht seo féadfaidh sé, ar fhógra i scríbhinn a thabhairt do na Coimisinéiri Ioncaim laistigh de lá agus fiche tar éis an cinneadh a chur in iúl don duine darb éagóir é, achomharc a dhéanamh chun na gCoimisinéirí Achomhairc.
(2) Maidir le forálacha na nAchtanna Cánach Ioncaim a bhaineann leis na nithe seo a leanas—
(a) amanna agus áiteanna a cheapadh le haghaidh éisteacht achomharc;
(b) fógra a thabhairt do gach duine, ag a mbeidh fógra achomhairc tugtha, i dtaobh an ama agus na háite atá ceaptha chun a achomharc a éisteacht;
(c) cinneadh achomhairc trí chomhaontú an t-achomharcóir agus cigire cánach nó oifigeach éigin eile arna cheapadh ag na Coimisinéirí Ioncaim chuige sin;
(d) cinneadh achomhairc tríd an achomharcóir do thabhairt fógra á rá nach bhfuil ar intinn aige dul ar aghaidh leis an achomharc;
(e) éisteacht agus cinneadh achomhairc ag na Coimisinéirí Achomhairc lena n-áirítear éisteacht agus cinneadh achomhairc ag aon Choimisinéir Achomhairc amháin;
(f) achomharc a chinneadh trí mhainneachtain nó diúltú ag duine ag a mbeidh fógra achomhairc tugtha láithriú os comhair na gCoimisinéirí Achomhairc ag an am agus san áit a ceapadh;
(g) fadú ar an am chun fógra achomhairc a thabhairt, agus athghlacadh achomharc ag na Coimisinéirí Achomhairc;
(h) athéisteacht achomhairc ag breitheamh den Chúirt Chuarda agus cás a shonrú le haghaidh tuairim na hArd-Chúirte ar phonc dlí;
(i) cáin a íoc de réir chinneadh na gCoimisinéirí Achomhairc d'ainneoin gur gá achomharc a athéisteacht ag breitheamh den Chúirt Chuarda nó gur gá go ndéanfaí cás le haghaidh tuairim na hArd-Chúirte ar phonc dlí a shonrú nó go bhfuil sé ar feitheamh;
(j) cáin a íoc a gcomhaontaítear nach bhfuil sí faoi dhíospóid maidir le hachomharc; agus
(k) na nósanna imeachta i leith achomhairc,
beidh feidhm acu, maille le haon mhodhnuithe is gá, maidir le héileamh faoi alt 22 nó le hachomharc faoi alt 23 nó faoin alt seo ionann agus dá mba é a bhí san éileamh nó san achomharc achomharc i gcoinne measúnacht i leith cánach ioncaim.
Pionóis i gcoitinne.
1851, c. 93.
26.—(1) Duine ar bith nach ndéanann de réir alt 9 (2), 11 (7), 13, 16, 17, 18 nó 19 nó de réir aon fhoráil de rialacháin maidir le haon ábhar lena mbaineann na hailt sin roimhe seo dlífear fíneáil £20 a chur air, agus ina theannta sin, i gcás neamhchomhlíonadh leanúnaigh, a chóimhéid de phionós in aghaidh gach lae a leanfaidh an neamhchomhlíonadh.
(2) Duine nach duine cláraithe agus a dhéanfaidh, ar an lá sonraithe nó dá éis, sonrasc ina mbeidh méid cánach luaite a eisiúint ar shlí seachas faoi réim agus de réir alt 13, dlífear pionós £20 a chur air.
(3) I gcás inar comhlacht daoine duine a luaitear i bhfo-alt (1) nó (2), dlífear pionós ar leithligh de £20 a chur ar an rúnaí.
(4) Gan dochar d'aon mhodh gnóthaithe eile féadfar imeachtaí a bhunú i leith pionós faoin alt seo agus iad a ghnóthú go hachomair mar a dhéanfaí in imeachtaí achomhaire le haghaidh gnóthú aon phionóis faoi aon Acht maidir leis an mál, agus d'ainneoin alt 10 (4) den Petty Sessions (Ireland) Act, 1851, féadfar imeachtaí achomaire faoin alt seo a thionscnamh laistigh de thrí bliana ó dháta an phionóis a thabhú.
(5) Más rud é—
(a) nach gcomhlíonann duine alt 9 (2), 18 (2) nó 19 (3),
(b) gur gá comhlíonadh a dhéanamh laistigh de thréimhse shonrach, agus
(c) go leanann an duine, ar feadh tréimhse bhreise dhá lá nó níos mó, gan na sonraí nó an tuairisceán atá i gceist a thabhairt nó na doiciméid atá i gceist a thabhairt ar aird nó a cheadú iad a aistriú,
measfar, chun críocha fho-alt (1) an neamhchomhlíonadh a bheith ina neamhchomlíonadh a leanann gach lá, seachas an chéad lá, den tréimhse bhreise.
(6) In imeachtaí chun pionós a ghnóthú faoin alt seo—
(a) beidh deimhniú arna shíniú ag oifigeach do na Coimisinéirí Ioncaim á dheimhniú go ndearna sé na taifid iomchuí leis na Coimisinéirí Ioncaim a iniúchadh agus go ndealraíonn sé uathu nach ndearna an cosantóir, le linn tréimhse sonraithe, sonraí sonraithe nó tuairisceáin shonraithe a thabhairt ina fhianaise go dtí go gcruthófar a mhalairt nach ndearna an cosantóir, i gcaitheamh na tréimhse sin, na sonraí nó an tuairisceán a thabhairt,
(b) beidh deimhniú arna shíniú ag oifigeach do na Coimisinéirí Ioncaim á dheimhniú go ndearna sé na taifid iomchuí leis na Coimisinéirí Ioncaim a iniúchadh agus go ndealraíonn uathu go ndearnadh doiciméad sonraithe a chur go cuí go dtí an cosantóir lá sonraithe, ina fhianaise go dtí go gcruthófar a mhalairt, go bhfuair an duine sin an doiciméad sin sa ghnáthchúrsa,
(c) beidh deimhniú arna shíniú ag oifigeach do na Coimisinéirí Ioncaim á dheimhniú go ndearna sé taifid iomchuí na gCoimisinéirí Ioncaim a iniúchadh agus go ndealraíonn sé uathu nach ndearna siad fógra sonraithe a eisiúint chun an chosantóra, ina fhianaise go dtí go gcruthófar a mhalairt, nach bhfuair an cosantóir an fógra atá i gceist,
(d) féadfar deimhniú á dheimhniú mar a fhoráiltear i mír (a), (b) nó (c) agus a airbheartóidh a bheith sínithe ag oifigeach do na Coimisinéirí Ioncaim, a thairiscint i bhfianaise gan cruthúnas agus measfar, go dtí go gcruthófar a mhalairt, go mbeidh sé sínithe ag oifigeach do na Coimisinéirí Ioncaim.
(7) Faoi réir an ailt seo beidh feidhm maidir le himeachtaí de bhun an ailt seo ag na rialacha den chúirt lena mbainfidh agus is infheidhme de thuras na huaire i gcás imeachtaí sibhialta.
Tuairisceáin chalaoiseacha, etc.
27.—(1) Má dhéanann duine, go calaoiseach nó go faillíoch, chun críocha an Achta seo nó rialachán, aon tuairisceán, sonrasc, nóta sochair, nóta dochair, admháil, cuntas, dearbhán, ráiteas bainc, meastachán, ráiteas, faisnéis, leabhar, doiciméad, taifead nó dearbhú, atá neamhcheart, a thabhairt ar aird, a chur ar fáil, a thabhairt, a sheoladh nó a úsáid ar shlí eile, ansin, faoi réir fho-alt (2), is dlite go gcuirfear air mar phionós—
(a) £100, agus
(b) méid na difríochta nó, i gcás calaoise, dhá oiread na difríochta idir an méid cánach a d'íoc an duine sin i leith na tréimhse atá i gceist agus an méid cánach ab iníoctha aige go cuí dá mba rud é gurbh é an ceart a bhí sa tuairisceán, sa sonrasc, sa nóta sochair, sa nóta dochair, san admháil, sa chuntas, sa dearbhán, sa ráiteas bainc, sa mheastachán, sa ráiteas, san fhaisnéis, sa leabhar, sa doiciméad, sa taifead nó sa dearbhú sin.
(2) I gcás inar comhlacht daoine duine a luaitear san fho-alt sin roimhe seo—
(a) déanfar an tagairt i mír (a) den fho-alt sin do £100 a fhorléiriú mar thagairt do £500, nó, i gcás calaoise, £1,000, agus
(b) dlífear pionós ar leithligh £100 nó, i gcás calaoise, £200 a chur ar an rúnaí.
(3) I gcás aon tuairisceán, sonrasc, nóta sochair, nóta dochair admháil, cuntas, dearbhán, ráiteas bainc, meastachán, ráiteas, faisnéis, leabhar, doiciméad, taifead nó dearbhú den sort a luaitear i bhfo-alt (1) a bheith déanta nó curtha faoi bhráid ag duine, agus nach go calaoiseach ná go faillíoch a rinne sé sin agus go dtiocfaidh sé faoina umhail (nó, má bhíonn sé tar éis bháis, faoi umhail a ionadaí phearsanta) go raibh sé neamhcheart, ansin, mura leigheasfar an dearmad gan mhoill mhíréasúnach, déanfar, chun críocha an ailt seo, an tuairisceán, an sonrasc, an nóta sochair, an nóta dochair, an admháil, an cuntas, an dearbhán, an ráiteas bainc, an meastachán, an ráiteas, an fhaisnéis, an leabhar, an doiciméad, an taifead nó an dearbhú a áireamh mar ní a rinne sé nó a chuir sé faoi bhráid go calaoiseach.
(4) Má dhéanann duine, i gcás ina dtugann sé le fios gur duine cláraithe é nó gur monaróir ar earraí áirithe é nó go n-úsáideann sé uimhir chláraithe arna leithroinnt faoi alt 9, é a thabhairt go mícheart go n-allmhaireofar earraí gan cáin a íoc in imthosca inarb inmhuirir 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.
(5) Duine ar bith a dhéanann go calaoiseach nó go faillíoch—
(a) sonrasc a eisiúint ina mbeidh méid cánach sonraithe, in imthosca den sórt nach mar a chéile an méid a dúradh agus an méid cánach a thagann chun bheith dlite de i leith an idirbhirt lena mbaineann an sonrasc, nó
(b) nóta sochair a eisiúint ag taispeáint méid cánach seachas é sin is inchurtha go cuí i leith an idirbhirt lena mbaineann an nóta sochair,
dlífear pionós £100 a chur air i dteannta a dhliteanais faoi alt 17 (5) i leith aon sonrasc nó nóta sochair den sórt sin a eisiúint.
(6) D'ainneoin aon ní in alt 30, ní bheidh imeachtaí le haghaidh gnóthú aon phionós faoin alt seo as am de bhíthin iad a thosú tar éis an ama a lamháiltear leis an alt sin 30.
(7) Chun críocha an ailt seo, aon tuairisceán, sonrasc, nóta sochair, nóta dochair, admháil, cuntas, dearbhán, ráiteas bainc, meastachán, ráiteas, faisnéis, leabhar, doiciméad, taifead nó dearbhú a cuireadh faoi bhráid thar ceann duine measfar gurbh é an duine sin a chuir faoi bhráid é mura gcruthóidh sé gur gan toiliú uaidh nó i gan fhios dó a cuireadh faoi bhráid é.
(8) Aon tagairt sna fo-ailt roimhe seo do mhéid cánach folaíonn sé tagairt d'ús is iníoctha sa chás atá i gceist faoi alt 21.
Cabhrú le tuairisceáin neamhchearta a dhéanamh, etc.
28.—Aon duine a chabhraíonn nó a aslaíonn, chun críocha cánach, le haon tuairisceán, sonrasc, nóta sochair, nóta dochair, admháil, cuntas, dearbhán, ráiteas bainc, meastachán, ráiteas, faisnéis, leabhar, doiciméad, taifead nó dearbhú a dhéanamh nó a sheachadadh is eol dó a bheith neamhcheart dlífear pionós £500 a chur air.
Imeachtaí san Ard-Chúirt i leith pionós.
29.—(1) Gan dochar d'aon mhodh eile chun pionós faoin Acht seo a ghnóthú, féadfaidh oifigeach do na Coimisinéirí Ioncaim, a bheidh údaraithe acu chun críocha an fho-ailt seo, agra a dhéanamh ina ainm féin trí imeachtaí sibhialta chun an pionós a ghnóthú san Ard-Chúirt mar shuim leachtaithe agus beidh feidhm dá réir sin ag forálacha alt 94 den Acht Cúirteanna Breithiúnais, 1924.
(2) I gcás oifigeach atá tar éis imeachtaí a thosú de bhun an ailt seo nó atá tar éis leanúint de na himeachtaí de bhua an fho-ailt seo, d'fháil bháis nó do scor ar shlí eile mar gheall ar aon chúis de bheith ina oifigeach údaraithe chun críocha fho-alt (1) den alt seo—
(a) scoirfidh ceart an oifigigh sin chun leanúint de na himeachtaí agus dílseoidh an ceart chun leanúint díobh do cibé oifigeach eile arna údarú amhlaidh a bheidh ainmnithe ag na Coimisinéirí Ioncaim,
(b) i gcás an t-oifigeach eile sin a ainmniú faoi mhír (a) den fho-alt seo, beidh teideal aige dá réir sin ionad a ghabháil mar pháirtí sna himeachtaí in áit an oifigigh chéadluaite, agus
(c) i gcás oifigeach do ghabháil ionaid amhlaidh, tabharfaidh sé fógra i scríbhinn don chosantóir i dtaobh é do ghabháil ionad.
(3) In imeachtaí de bhun an ailt seo, beidh deimhniú arna shíniú ag Coimisinéir Ioncaim ag deimhniú na bhfíoras seo a leanas, eadhon, gur oifigeach do na Coimisinéirí Ioncaim duine agus go bhfuil sé údaraithe acu chun críocha fho-alt (1), ina fhianaise ar na fíorais sin go dtí go gcruthófar a mhalairt.
(4) In imeachtaí de bhun an ailt seo, beidh deimhniú arna shíniú ag Coimisinéir Ioncaim ag deimhniú na bhfíoras seo a leanas, eadhon, go bhfuil an gearánaí tar éis scor de bheith ina oifigeach do na Coimisinéirí Ioncaim atá údaraithe acu chun críocha fho-alt (1), go bhfuil duine eile ina oifigeach do na Coimisinéirí Ioncaim, go bhfuil an duine eile sin údaraithe acu chun críocha fho-alt (1) agus go bhfuil sé ainmnithe acu i ndáil leis na himeachtaí chun críocha fho-alt (2), ina fhianaise ar na fíorais sin go dtí go gcruthófar a mhalairt.
(5) In imeachtaí de bhun an ailt seo, féadfar deimhniú ag deimhniú na bhfioras dá dtagraítear i bhfo-alt (3) nó (4) agus a airbheartaíonn a bheith sínithe ag Coimisinéir Ioncaim a thairiscint i bhfianaise gan cruthúnas, agus measfar, go dtí go gcruthófar a mhalairt, gur síníodh amhlaidh é.
(6) Faoi réir an ailt seo, beidh feidhm maidir le himeachtaí de bhun an ailt seo ag na rialacha den Ard-Chúirt is infheidhme de thuras na huaire i gcás imeachtaí sibhialta.
Teorainneacha ama.
30.—(1) Faoi réir fho-alt (3) agus alt 26 (4) agus 27 (6), féadfar imeachtaí le haghaidh gnóthú aon phionóis faoin Acht seo a thosú tráth ar bith laistigh de shé bliana díreach i ndiaidh an dáta a tabhaíodh é.
(2) I gcás duine a thabhaigh aon phionós a bheith tar éis bháis, ansin, aon imeachtaí faoin Acht seo a tosaíodh nó a d'fhéadfaí a thosú ina choinne féadfar leanúint díobh nó féadfar iad a thosú i gcoinne a ionadaí pearsanta agus beidh aon phionós a dámhadh in imeachtaí ar leanadh díobh nó a tosaíodh amhlaidh ina fhiach a bheidh dlite dá eastát agus iníoctha as.
(3) Imeachtaí a tosaíodh de bhua fho-alt (2) féadfar tús a chur leo tráth ar bith nach déanaí ná trí bliana tar éis bheith caite don bhliain ina bhfuair an duine éagtha bás más rud é gur sa bhliain sin a rinneadh probháid nó litreacha riaracháin a dheonú agus tráth ar bith nach déanaí ná dhá bhliain tar éis bheith caite don bhliain ina ndearnadh an deonú sin in aon chás eile, ach beidh éifeacht ag na forálacha roimhe seo den fho-alt seo faoi réir an choinníll, i gcás an t-ionadaí pearsanta do thaisceadh mionnscríbhinn ceartúcháin chun dleacht eastáit a mheasúnú tar éis na bliana ina bhfuair an duine éagtha bás, go bhféadfar na himeachtaí a thosú tráth ar bith roimh bheith caite don dá bhliain díreach tar éis deireadh na bliana inar taisceadh an mhionnscríbhinn cheartúcháin.
(4) (a) Féadfar meastachán cánach faoi alt 22 nó 23 a dhéanamh tráth ar bith nach déanaí ná deich mbliana tar éis deireadh na tréimhse inchánach lena mbaineann an meastachán nó, más é atá sa tréimhse ar ina leith a dhéantar an meastachán dhá thréimhse inchánach nó níos mó, tar éis deireadh na tréimhse inchánach is túisce dá n-áirítear sa tréimhse sin:
Ar choinníoll, i gcás ina ndearna duine, nó ina ndearnadh thar a cheann, aon sórt calaoise nó mainneachtana i leith nó i dtaobh cánach, go bhféadfar meastachán mar a dúradh a dhéanamh tráth ar bith i leith aon tréimhse a mbeadh, mar gheall ar an gcalaois nó ar an mainneachtain, cáin á cailliúint ag an Státchiste mura mbeadh sin.
(b) San fho-alt seo ciallaíonn “mainneachtain” faillí nó loiceadh aon fhógra a thabhairt, sonraí a thabhairt, aon tuairisceán a dhéanamh nó aon sonrasc, nóta sochair, nóta dochair, admháil, cuntas, dearbhán, ráiteas bainc, meastachán, ráiteas, faisnéis, leabhar, doiciméad, taifead nó dearbhú a thabhairt ar aird is gá a thabhairt, nó a chur ar fáil nó a dhéanamh nó a thabhairt ar aird leis an Acht seo nó faoi nó le rialacháin nó fúthu :
Ar choinníoll nach measfar duine do loiceadh aon ní a dhéanamh ba ghá a dhéanamh laistigh d'am áirithe má rinne sé é laistigh de cibé am breise, más ann, a lamháil na Coimisinéirí Ioncaim : agus i gcás ina raibh leithscéal réasúnach ag duine i dtaobh gan aon rud a dhéanamh ba ghá a dhéanamh, measfar nár loic sé ina dhéanamh má rinne sé é gan mhoill mhíréasúnach tar éis deiridh a bheith leis an leithscéal.
(5) (a) I gcás duine d'fháil bháis, féadfar meastachán cánach faoi alt 22 nó 23 (cibé acu é) a dhéanamh ar a ionadaí pearsanta i leith aon tréimhse a bhféadfaí meastachán den sórt sin a dhéanamh ina leith air díreach roimh a bhás nó a bhféadfaí a dhéanamh air dá mbeadh sé beo, i leith cáin a thainig chun bheith dlite den duine sin roimh a bhás, agus beidh méid na cánach inghnóthaithe faoi aon mheastachán den sórt sin ina fhiach a bheidh dlite ar eastát an duine sin agus iníoctha as.
(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 ag na forálacha roimhe seo den mhír seo faoi réir an choinníll, i gcás an t-ionadaí pearsanta do thaisceadh mionnscríbhinn cheartúcháin chun dleacht eastáit a mheasúnú tar éis na bliana ina bhfuair an duine éagtha bás, go bhféadfar an meastachán sin a dhéanamh tráth ar bith roimh bheith caite don dá bhliain díreach tar éis deireadh na bliana inar taisceadh an mhionnscríbhinn cheartúcháin.
Feidhm ag alt 512 den Acht Cánach Ioncaim, 1967.
31.—Beidh feidhm ag forálacha alt 512 den Acht Cánach Ioncaim, 1967, maidir le haon phionós a thabhófar faoin Acht seo.
Rialacháin.
32.—(1) Déanfaidh na Coimisinéirí Ioncaim cibé rialacháin is dóigh leo is gá chun éifeacht a thabhairt don Acht seo agus chun a chumasú dóibh a bhfeidhmeanna faoin Acht seo a chur i gcrích agus, gan dochar do ghinearáltacht an mhéid sin roimhe seo, féadfaidh na rialacháin foráil a dhéanamh maidir le gach ceann nó aon cheann de na nithe seo a leanas—
(a) an tslí ina bhféadfar díolúine maidir le seirbhísí áirithe a tharscaoileadh faoi alt 7 agus aon tarscaoileadh den sórt sin a chealú, agus na coigeartuithe, lena n-áirítear muirear cánach, a fhéadfar a dhéanamh mar choinníoll le haon cheadú den sórt sin;
(b) déanamh seirbhíse ag duine chun críche gníomhaíochta gnó dá mbíonn sé ag gabháil a áireamh faoi alt 5(2) mar dhéanamh na seirbhíse sin i gcúrsa gnó;
(c) na sonraí atá ag teastáil le haghaidh cláraithe agus an tslí ina bhféadfar clárú a dhéanamh agus a chealú;
(d) an tslí ina bhféadfaidh duine a ghlacadh de rogha bheith ina dhuine cuntasach agus ina bhféadfar aon rogha den sórt sin a chealú, duine cuntasach a áireamh mar dhuine nach bhfuil cuntasach, agus na coigeartuithe, lena n-áirítear muirear cánach, a fhéadfar a dhéanamh mar choinníoll le haon chealú nó áireamh den sórt sin;
(e) an tslí ina bhféadfar aon mhéid áirithe a chionroinnt;
(f) cuid den chomaoin is iníoctha le feirmeoirí agus iascairí áirithe i leith earraí arna seachadadh agus seirbhísí arna ndéanamh acu a áireamh mar cháin a fhéadfar a asbhaint faoi alt 12 agus an méid cánach is iníoctha á ríomh:
(g) iomlán an airgid a fuair duine iarbhír i leith earraí a sheachadadh nó seirbhísí a dhéanamh a áireamh mar iomlán na comaoine atá sé i dteideal a fháil maidir leis an seachadadh nó an déanamh sin agus na coigeartuithe, lena n-áirítear muirear cánach, a fhéadfar a dhéanamh nuair a thagann duine chun bheith faoi dhliteanas maidir le cuntas i leith cánach ar fhoras airgid a bheidh faighte nó, tar éis é bheith faoi dhliteanas amhlaidh, a scoirfidh de bheith faoi dhliteanas amhlaidh nó a scoirfidh de bheith ina dhuine cuntasach;
(h) daoine cuntasacha do choimeád taifead agus coinneáil na dtaifead sin agus doiciméad tacaíochta;
(i) foirm an tsonraisc, an nóta sochair, an nóta dochair agus an dearbháin socraíochta is gá a úsáid chun críocha an Achta seo, na sonraí is gá a chur isteach sna doiciméid sin agus an tréimhse ar laistigh di is gá na doiciméid sin a eisiúint;
(j) tuairisceáin a thabhairt agus na sonraí a bheidh le taispeáint orthu sin;
(k) na Coimisinéirí Ioncaim d'ainmniú oifigeach chun aon ghníomhartha a dhéanamh agus aon fheidhmeanna a chomhlíonadh a údaraíonn an tAcht seo do na Coimisinéirí Ioncaim a dhéanamh nó a chomhlíonadh;
(l) an tslí ina mbeidh cáin le gnóthú i gcásanna ina mainneofar í a íoc;
(m) aisíoc cánach de bhreis ar an méid is gá le dlí a iompar, nó a íoc leis na Coimisinéirí Ioncaim;
(n) cibé eolas a nochtadh do na Coimisinéirí Ioncaim a bheidh ag teastáil uathu chun dliteanas i leith cánach a fhionnadh;
(o) méideanna beaga cánach agus úis a loghadh de rogha na gCoimisinéirí Ioncaim;
(p) ábhair a leanfaidh as bás duine chláraithe nó as é do theacht faoi aon éagumas;
(q) fógraí a sheirbheáil;
(r) glacadh le meastacháin (cibé a bheidh siad faoi réir a n-athbhreithnithe ina dhiaidh sin nó nach mbeidh) ar an méid cánach is iníoctha nó ar aon mhéideanna a bhaineann leis an gcáin sin;
(s) coigeartú ar dhliteanas duine chuntasaigh a sheachadann earraí nó a dhéanann seirbhísí agus ar dhliteanas duine chuntasaigh a ndéantar earraí a sheachadadh dó nó seirbhísí a dhéanamh dó i gcás ina gcuirtear earraí ar ais, ina laghdaítear an chomaoin, ina dtabhaítear drochfhiach nó ina lamháiltear lascaine;
(t) leasanna in earraí do-chorraithe nó orthu a luacháil;
(u) cáin a bheidh dlite in aghaidh tréimhse inchánach nó tréimhse eile a mheas;
(v) an faoiseamh i leith stoc trádála atá ar láimh an lá sonraithe;
(w) an faoiseamh i gcás déileálaí beostoic ó chuntasacht i leith cánach ar é do sheachadadh aon earraí den sórt sin agus déileálaí den sórt sin a áireamh mar dhuine ar gá dó faoi alt 13 sonrasc a eisiúint i leith é do sheachadadh aon earraí den sórt sin; díolachán beostoic ar ceant ag ceantálaí (lena n-áirítear margalann beostoic) a áireamh mar sheachadadh na n-earraí sin ag duine ar gá dó faoi alt 13 sonrasc a eisiúint i leith seachadadh na n-earraí sin;
(x) an cionroinnt a dhéanamh idir cáin a fhéadfar a asbhaint faoi alt 12 agus cáin nach bhféadfar a asbhaint faoin alt sin, aon chionroinnt den sórt sin a bheidh déanta roimhe sin a athbhreithniú faoi threoir na n-imthosca a bheidh ar marthain in aon tréimhse nach mó ná bliain, cáin a mhuirearú nó a aisíoc de dhroim aon athbhreithnithe den sórt sin agus duine cuntasach do thabhairt sonraí do na Coimisinéirí Ioncaim chun críche aon athbhreithnithe den sórt sin;
(y) na sonraí a bheidh le tabhairt ag duine, agus an tslí ina dtabharfaidh sé fógra, do na Coimisinéirí Ioncaim, is duine a bhfuil sé ar intinn aige rince a sheoladh, agus an tslí ina dtabharfaidh na Coimisinéirí Ioncaim fógra do dhílséanach aon áitribh maidir le rincí a bheartófar a sheoladh in áitreabh den sórt sin.
(2) Féadfaidh rialacháin faoin alt seo forálacha éagsúla a dhéanamh maidir le cásanna éagsúla agus go háirithe foráil a déanamh i leith idirdhealú idir aicmí éagsúla daoine lena mbainfidh an tAcht seo agus i leith glacadh le nósanna imeachta éagsúla i gcás aon aicmí éagsúla den sórt sin.
(3) Gach rialachán a dhéanfar faoin alt seo leagfar é faoi bhráid Dháil Éireann a luaithe is féidir tar éis a dhéanta agus, má dhéanann Dáil Éireann, laistigh den lá agus fiche a shuífidh Dáil Éireann tar éis an rialachán a leagan faoina bráid, rún a rith ag neamhniú an rialacháin, beidh an rialachán ar neamhní dá réir sin, ach sin gan dochar do bhailíocht aon ní a rinneadh roimhe sin faoin rialachán.
An t-oifigeach atá freagrach i gcás comhlacht daoine.
33.—(1) Beidh an rúnaí nó an t-oifigeach eile a bheidh ag gníomhú mar rúnaí de thuras na huaire d'aon chomhlacht daoine freagrach i dteannta an chomhlachta i leith déanamh na ngníomhartha sin uile is gá a dhéanamh ag an gcomhlacht faoi aon cheann de na forálacha a bhaineann le cáin.
(2) Féadfaidh gach oifigeach den sórt sin a dúradh an oiread sin d'aon airgead a thiocfaidh ina láimh thar ceann an chomhlachta a choinneáil agus is leor chun an cháin a íoc a bheidh dlite den chomhlacht agus slánófar é i leith gach íocaíocht den sórt sin a dhéanfar de bhun an ailt seo.
(3) Aon fhógra is gá a thabhairt do chomhlacht daoine faoi aon cheann de na forálacha maidir le cáin féadfar é a thabhairt don rúnaí nó don oifigeach eile a bheidh ag gníomhú mar rúnaí de thuras na huaire don chomhlacht sin.
(4) San alt seo ciallaíonn “na forálacha maidir le cáin”—
(a) forálacha an Achta seo agus rialacháin, agus
(b) na forálacha maidir le cáin in aon Acht ina dhiaidh seo.
Faoiseamh i leith stoc trádála a bheidh ar láimh an lá sonraithe.
34.—(1) Nuair a bheidh méid na cánach á ríomh is iníoctha ag duine cuntasach féadfar, faoi réir fho-ailt (3) agus (4) agus i dteannta na n-asbhaintí a údaraítear le halt 12, na méideanna seo a leanas a asbhaint ar cuntas stoc trádála a seachadadh dó, agus nach mbeidh seachadta aige, roimh an lá sonraithe agus a bheidh ar seilbh aige i dtosach an lae sin, nó a corpraíodh i stoc trádála eile a bhí ar seilbh aige ag an tosach sin, is é sin le rá:
(a) i gcás gan an duine cuntasach a bheith cláraithe díreach roimh an lá sonraithe i leith cánach láimhdeachais faoi fhorálacha alt 49 don Acht Airgeadais, 1963, nó gan é a bheith ceangailte air faoi fhorálacha an ailt sin na sonraí a shonraítear le haghaidh cláraithe a thabhairt, agus i gcás gan é a bheith cláraithe i leith cánach mórdhíola faoi fhorálacha alt 4 den Acht Airgeadais (Uimh. 2), 1966, nó gan é a bheith ceangailte air faoi fhorálacha an ailt sin na sonraí a shonraítear le haghaidh cláraithe a thabhairt, méid is comhionann le suim na méideanna a bheadh dlite air a íoc ar cuntas cánach láimhdeachais agus cánach mórdhíola dá mba rud é,
(i) go raibh sé cuntasach i leith gach cánach acu sin,
(ii) go ndearna sé an lá direach roimh an lá sonraithe iomlán a chuid stoic trádála mar a duradh a dhíol i gcúrsa gnó le duine a raibh na gníomhaíochtaí céanna á seoladh aige agus bhí aige féin agus nach raibh raiteas i scríbhinn tugtha aige dó, de réir alt 50 den Acht Airgeadais, 1963, ag insint uimhir chláraitheachta cúnach láimhdeachais an duine nó nach raibh ráiteas i scribhinn tugtha aige dó, de réir alt 5 den Acht Airgeadais (Uimh. 2), 1966, ag insint uimhir chláraitheachta cánach mórdhíola an duine, agus
(iii) go bhfuair sé an lá sin díreach roimh an lá sonraithe ón duine a luaitear i bhfo-mhír (ii) íocaíocht as an stoc trádála a measadh a bheith díolta amhlaidh de mhéid is comhionann le costas an stoic sin ar an duine cuntasach nó lena mhargadh-luach, cibé acu is ísle, agus
(b) i gcás an duine cuntasach a bheith cláraithe díreach roimh an lá sonraithe i leith cánach láimhdeachais faoi fhorálacha alt 49 den Acht Airgeadais, 1963, nó é a bheith ceangailte air faoi fhorálacha an ailt sin na sonraí a shonraítear le haghaidh cláraithe a thabhairt, ach gan é a bheith cláraithe i leith cánach mórdhíola faoi fhorálacha alt 4 den Acht Airgeadais (Uimh. 2), 1966, nó gan é a bheith ceangailte air faoi fhorálacha an ailt sin na sonraí a shonraítear le haghaidh cláraithe a thabhairt, méid is comhionann le méid na cánach mórdhíola a bheadh dlite air a íoc dá mba rud é,
(i) go mba duine cuntasach é chun críocha cánach mórdhíola,
(ii) go ndearna sé an lá díreach roimh an lá sonraithe iomlán a chuid stoic trádála mar a dúradh a dhíol i gcúrsa gnó le duine a raibh na gníomhaíochtaí céanna á seoladh aige agus a bhí aige féin agus a raibh ráiteas i scríbhinn tugtha aige dó de réir alt 50 den Acht Airgeadais, 1963, ag insint uimhir chláraitheachta an duine ach nach raibh ráiteas i scríbhinn tugtha aige dó, de réir alt 5 den Acht Airgeadais (Uimh. 2), 1966, ag insint uimhir chláraitheachta cánach lámhdeachais an duine sin, agus
(iii) go bhfuair sé an lá sin díreach roimh an lá sonraithe ón duine a luaitear i bhfo-mhír (ii) íocaíocht as an stoc trádála a measadh a bheith díolta amhlaidh de mhéid is comhionann le costas an stoic sin ar an duine cuntasach nó lena mhargadh-luach, cibé acu is ísle.
(2) Más rud é, maidir le duine cuntasach—
(a) nach duine é den sórt a luaitear i mír (a) nó (b) d'fho-alt (1) ach gur dhuine den sórt sin é tráth ar bith i rith na bliana dar chríoch an lá díreach roimh an lá sonraithe, nó
(b) gur duine é den sórt a luaitear i mír (a) nó (b) d'fho-alt (1) agus gur dhuine den sórt sin é i rith cuid den bhliain dar chríoch an lá díreach roimh an lá sonraithe ach nár dhuine den sórt sin é i rith coda eile den bhliain sin,
féadfaidh na Coimisinéirí Ioncaim cibé asbhaint a lamháil nó cibé teorannú a dhéanamh ar an asbhaint ab inlamhála mura mbeadh sin a mheasfaidh siad a bheith cóir réasúnach ag féachaint don chineál gnó a bheidh á sheoladh, an tréimhse le linn na bliana dar chríoch an lá díreach roimh an lá sonraithe a raibh an gnó á sheoladh ar a feadh agus an tréimhse le linn na bliana a dúradh a raibh an duine ina dhuine den sórt a luaitear sa mhír (a) nó (b) d'fho-alt (1) a dúradh.
(3) Déanfar éileamh ar asbhaint faoin alt seo de réir rialachán agus an méid a údarófar a asbhaint féadfar é a asbhaint ina thráthchodanna comhionanna agus méid na cánach á ríomh is iníoctha i leith gach tréimhse de na tréimhsí inchánach dar tosach an chéad lá den chéad agus den dara tréimhse inchánach a thiocfaidh díreach i ndiaidh na tréimhse ina mbeidh an lá sonraithe.
(4) Ní dheonófar aon asbhaint faoin alt seo i leith aon mhéid is inchurtha i leith cánach láimhdeachais nó cánach mórdhíola ar earraí do-chorraithe nach bhfuil, de bhua alt 4 (6), cáin inmhuirir ar a seachadadh nó is incurtha i leith cánach mórdhíola ar nuachtáin nó tréimhseacháin, earraí réohaite nó aon earraí de chineál a shonraítear sa Cheathrú Sceideal.
(5) San alt seo—
ciallaíonn “stoc trádála” maidir le haon duine, earraí arb é atá iontu—
(a) earraí so-chorraithe de chineál a sheachadann an duine i ngnáthchúrsa a ghnó agus atá iarbhír ar seilbh lena seachadadh nó a bheadh ar seilbh amhlaidh dá mbeidís aibí nó dá mbeadh a monarú, a n-ullmhú nó a ndéanamh iomlán, nó
(b) ábhair a corpraíodh in earraí do-chorraithe de chineál a sheachadann an duine i ngnáthchúrsa a ghnó agus nár sheachaid sé ó rinneadh forbairt ar na hearraí, ach atá iarbhír ar seilbh lena seachadadh nó a bheadh ar seilbh amhlaidh dá mbeadh a bhforbairt iomlán, nó
(c) ábhair inchaite arna gcorprú in earraí do-chorraithe ag an duine i gcúrsa gnó arb é atá ann seirbhís a thabhairt ag déanamh, ag deisiú, ag péinteáil nó ag maisiú earraí dochorraithe i gcás nach mbeidh an tseirbhís sin críochnaithe, nó
(d) ábhair nár corpraíodh in earraí agus ar de chineál iad a bhíonn á n-úsáid ag an duine ag monarú nó ag déanamh earraí de chineál a bhíonn á seachadadh ag an duine i ngnáthchúrsa a ghnó nó, más é a ghnáth-ghnó earraí do-chorraithe a dheisiú, a phéinteáil nó a mhaisiú, a bhíonn á n-úsáid aige mar ábhair inchaite i gcúrsa an ghnó sin;
ábhair dá dtagraítear i mír (b) den mhíniú ar “stoc trádála” measfar, chun críocha fho-alt (1), go ndearnadh iad a sheachadadh go feadh an mhéid chéanna agus a fhéadfar a mheas gur seachadadh na hearraí do-chorraithe a ndearnadh iad a chorprú isteach iontu;
ábhair dá dtagraítear i mír (c) den mhíniú ar “stoc trádála” measfar go ndearnadh iad a sheachadadh go feadh an mhéid a rinneadh an tseirbhís ar maidir léi a úsáideadh iad;
ciallaíonn “costas”, maidir le stoc trádála, iomlán an airgid is iníoctha ag an duine i leith an stoc a sheachadadh, lena n-áirítear aon bhreis i leith cánach láimhdeachais nó cánach mórdhíola, ach gan áireamh a dhéanamh ar aon lascaine nó liúntais a asbhaineadh nó is inasbhainte ar íoc as an stoc.
Forálacha speisialta i leith comaoin a choigeartú agus a ghnóthú.
1968, Uimh. 37.
1969, Uimh. 21.
1970, Uimh. 14.
1970, Uimh. 21.
35.—(1) (a) D'ainneoin na bhforálacha maidir le cáin láimhdeachais agus cáin mhórdhíola a aisghairm leis an Acht seo, aon suimeanna a bheidh dlite mar gheall ar cháin láimhdeachais nó cáin mhórdhíola faoi chonradh a bheidh déanta roimh an lá sonraithe, mar aon le haon suimeanna breise a d'fhéadfadh a bheith inghnóthaithe de bhua forálacha alt 9 den Acht Airgeadais (Uimh. 2), 1966, alt 7 den Acht Airgeadais (Uimh. 2), 1968, alt 58 den Acht Airgeadais, 1969, alt 51 den Acht Airgeadais, 1970, nó alt 4 den Acht Airgeadais (Uimh. 2), 1970, beidh siad, cheal comhaontú dá mhalairt, ach faoi réir fho-alt (2), inghnóthaithe ionann agus dá mba nár aisghaireadh na forálacha sin maidir le cáin láimhdeachais agus cáin mhórdhíola.
(b) (i) Faoi réir fhomhír (ii), má tharlaíonn, faoi chomhaontú a bheidh déanta roimh an lá sonraithe, go seachadfaidh duine cuntasach earraí nó go ndéanfaidh sé seirbhísí an lá sin nó dá éis in imthosca a thabharfaidh gurb inmhuirir cáin, déanfar, cheal aon chomhaontú dá mhalairt, an chomaoin dá bhforáiltear faoin gcomhaontú a choigeartú tríd an méid, más ann, a áiríodh ann mar gheall ar cháin láimhdeachais nó cáin mhórdhíola nó an dá cháin sin, de réir mar a bheidh, a fhágáil as agus méid is comhionann le méid na cánach is inmhuirir amhlaidh a áireamh ann, agus measfar gurb í an chomaoin arna coigeartú amhlaidh an chomaoin dá bhforáiltear faoin gcomhaontú.
(ii) Cheal comhaontú dá mhalairt, an chomaoin dá bhforáiltear faoi chomhaontú i leith earraí dochorraithe a sheachadadh nó seirbhís a dhéanamh arb é atá ann forbairt arna dhéanamh roimh an lá sonraithe measfar, chun críocha na míre seo, go mbeidh ar áireamh ann méid cánach láimhdeachais agus cánach mórdhíola le chéile is comhionann leis an méid cánach is inmhuirir i leith an idirbhirt.
(c) Más rud é, faoi chomhaontú a dhéanfar roimh an lá sonraithe go seachadfaidh duine, seachas duine cuntasach, earraí, nó go ndéanfaidh sé seirbhísí, an lá sin nó dá éis do dhuine eile (dá ngairtear an ceannaitheoir sa mhír seo) in imthosca a thabharfaidh go bhfuil an ceannaitheoir, nó a thabharfadh go mbeadh sé dá mba dhuine cuntasach é, i dteideal faoi alt 13 cibé méid den chomaoin i leith an tseachadta nó an déanta sin a shonraítear i bhfo-alt (1) den alt sin 13 a áireamh mar cháin is inasbhainte faoi alt 12, ansin, cheal comhaontú dá mhalairt, cuirfear an méid sin de mhéadú leis an gcomaoin dá bhforáiltear faoin gcomhaontú.
(2) Más rud é, maidir le seachadadh earraí nó déanamh seirbhísí ag duine cuntasach, go n-eisíonn an duine sonrasc ina mbeidh lua ar leithligh ar an gcáin is inmhuirir i leith an idirbhirt, ansin, d'fhonn an cháin sin a ghnóthú, measfar an cháin a bheidh luaite amhlaidh a bheith ina cuid den chomaoin i leith an idirbhirt agus beidh sí inghnóthaithe dá réir sin ag an duine:
Ar choinníoll, más de bhun alt 17 (1) a eisítear an sonrasc, nach mbeidh feidhm ag an bhfo-alt seo mura mbeidh sé san fhoirm agus mura mbeidh na sonraí ann a shonraítear le rialacháin.
Forálacha speisialta i gcás seachadadh roimh an lá sonraithe.
36.—D'ainneoin aon ní san Acht seo, más rud é, maidir le hearraí d'aon sórt a mbeadh an chomaoin i leith a seachadta inmhuirir de réir ráta áirithe dá mba ar an lá sonraithe nó dá éis a sheachadfaí iad, gur mó de bhreis agus 10 faoin gcéad an chomaoin iomlán i leith seachadadh a rinneadh i gcaitheamh na tréimhse trí mhí dar críoch an lá díreach roimh an lá sonraithe, ag duine seachas duine a údaraítear faoi alt 14 cuntas a thabhairt maidir le cáin i leith na tréimhse inchánach dar tosach an lá sonraithe ar fhoras airgead a fuarthas iarbhír, ná an t-airgead a fuarthas i gcaitheamh na tréimhse sin i leith díol earraí den chineál sin, ansin, mura n-ordóidh na Coimisinéirí Ioncaim a mhalairt, measfar, chun críocha an Achta seo, gurb í an bhreis an chomaoin i leith seachadadh earraí den chineál sin agus measfar, chun na gcríocha sin, gur ar an lá sonraithe a rinneadh an seachadadh.
Gníomhaire, etc., do ghabháil ionad duine nach gcónaíonn sa Stát.
37.—I gcás gan cónaí sa Stát a bheith ar dhuine atá cuntasach i leith aon chánach nó a bhforchuirtear aon dualgais air leis an Acht seo nó le rialacháin, féadfaidh na Coimisinéirí Ioncaim, trí fhógra i scríbhinn arna sheirbheáil ar aon ghníomhaire, bainisteoir nó factóir, a chónaíonn sa Stát agus a ghníomhaigh thar ceann an duine sin sna hábhair ar faoina dtreoir atá an duine sin cuntasach nó a fhorchuirtear na dualgais, a ordú go ngabhfaidh sé ionad an duine sin mar an duine atá cuntasach i leith aon chánach den sórt sin a bheidh dlite i leith idirbheartanna a rinneadh tar éis dáta seirbheála an fhógra nó go mbeidh sé faoi oibleagáid aon dualgais den sórt sin a chomhlíonadh a tharlóidh tar éis an dáta sin agus, ar an ordú sin a bheith seirbheáilte, gabhfaidh sé ionad an duine sin dá réir sin, agus beidh sé faoi réir an phionóis chéanna ionann agus dá mba é an duine é atá cuntasach i leith na cánach nó ar ar forchuireadh na dualgais.
Achtanna áirithe a leathnú.
1890, c. 21.
1891, c. 39.
38.—(1) Leasaítear leis seo alt 1 den Acht um Bhailiú Shealadach Cánach, 1927, trí “agus cáin bhreisluacha” a chur isteach roimh “ach ní fholuíonn sé aon ná cháin ná diúite eile”.
(2) Leasaítear leis seo alt 1 den Acht d'Fhorchur Dleacht, 1957, trí “nó cáin bhreisluacha” a chur isteach i mír (gg) (a cuireadh isteach leis an Acht Airgeadais, 1963) i ndiaidh “cáin láimhdeachais”, ach ní dhéanfar aon ordú faoin Acht sin d'fhonn méadú a thabhairt ar aon cheann de na rátaí cánach nó leathnú a thabhairt ar na haicmí gníomhaíochtaí nó earraí a bhfuil cáin inmhuirir ina leith de thuras na huaire.
(3) Leasaítear leis seo alt 39 den Inland Revenue Regulation Act, 1890, trí “value-added tax,” a chur isteach roimh “stamp duties”.
(4) Beidh éifeacht ag an gCéad Sceideal a ghabhann leis an Stamp Act, 1891, ionann agus dá gcuirfí an díolúine seo a leanas isteach ann faoin gceannteideal “Bill of Exchange or Promissory Note”:
“Bill drawn on any form supplied by the Revenue Commissioners for the purpose of remitting amounts of value-added tax”.
Coigeartuithe iarmhartacha maidir le liúntais chaipitil.
39.—(1) Nuair a bheidh riomh á dhéanamh chun críche ar bith de chríocha Chodanna XIII go XVIII go huile den Acht Cánach Ioncaim, 1967, nó de chríocha alt 22 den Acht Airgeadais, 1971, ar an méid a chosain aon innealra agus gléasra ar dhuine nó ar mhéid an chaiteachais a thabhaigh sé, ní chuirfear sa chuntas aon mhéid a áiríodh sa chostas nó sa chaiteachas sin i leith cáin a bhféadfaidh an duine asbhaint a éileamh ina leith faoi alt 12.
(2) Nuair a bheidh áireamh á dhéanamh chun críche ar bith de chríocha Chuid XVI den Acht Cánach Ioncaim, 1967, ar mhéid an airgid díola, árachais, tarrthálais nó cúitimh a bheidh le cur sa chuntas agus ríomh á dhéanamh ar liúntas cothromaíochta a bheidh le tabhairt do dhuine nó ar mhuirear cothromaíochta a bheidh le gearradh ar dhuine, ní chuirfear sa chuntas méid na cánach (más ann) is inmhuirir ar an duine i leith an airgid sin.
Dleacht mháil ar ghealltóireacht a mhéadú.
40.—An dleacht ar gheallta a forchuireadh le halt 24 den Acht Airgid, 1926, déanfar (faoi réir forálacha alt 20 den Acht Airgid, 1931 agus gan dochar do na forálacha sin) í a mhuirearú, a thobhach agus a íoc ar gheallta faoina rachfar ar an lá sonraithe nó dá éis de réir ráta cúig déag faoin gcéad de mhéid an ghill in ionad an ráta deich faoin gcéad a luaitear in alt 13 den Acht Airgeadais, 1956.
Aisghairm.
41.—Déantar leis seo gach achtachán a shonraítear i gcolún (2) den Chúigiú Sceideal a aisghairm a mhéid a shonraítear i gcolún (3) den Sceideal sin maidir le hairgead a gheofar ar an lá sonraithe nó dá éis agus amhail ar an agus ón lá sonraithe sin maidir le hearraí a allmhaireofar isteach sa Stát.
Cáin a bhailiú.
42.—Is leis an Ard-Bhailitheoir a íocfar cáin agus is eisean a bhaileoidh agus a thoibheoidh cáin.
Cúram agus bainistí cánach.
43.—Déantar leis seo cáin a chur faoi chúram agus faoi bhainistí na gCoimisinéirí Ioncaim.
Gearrtheideal.
44.—Féadfar an tAcht Cánach Breisluacha, 1972, a ghairm den Acht seo.
AN CHEAD SCEIDEAL
Gníomhaíochtaí Díolmhaithe
(i) Soláthar stoc, scaireanna agus urrús eile;
(ii) soláthar stampaí neamhúsáidte postais, fioscacha nó árachais shóisialaigh de chuid na hÉireann; nó stampaí, cúpóin nó airíochtaí eile ar iad a sholáthar mar rudaí i gcaingean i leith comaoin airgid a mhuirearaítear ar leithligh ón gcomaoin i leith aon earraí nó seirbhísí eile a sholáthraítear in éineacht le soláthar na rudaí i gcaingean sin agus is réasúnach ag féachaint do luach malairte na rudaí i gcaingean sin;
(iii) seachadadh uisce ag údaráis áitiúla;
(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 na hearraí nó na suiteálacha sin;
(b) ligean i gcúrsa gnó óstáin a sheoladh; agus
(c) soláthar cóiríochta páirceála d'fheithiclí ag oibritheoirí carrchlósanna;
(v) cothú agus iostas a sholáthar ar shlí seachas i gcúrsa gnó óstáin a sheoladh;
(vi) seirbhísí a sholáthraíonn an Stát nó údarás áitiúil seachas bóithre, cuanta agus oibreacha séarachais a dhéanamh, a dheisiú, a chothabháil agus a fheabhsú;
(vii) seirbhísí a thugtar mar mhalairt ar phá agus tuarastail ar inmhuirir cáin ioncaim ina leith faoi Sceideal E den Acht Cánach Ioncaim, 1967;
(viii) seirbhísí gairmiúla liachta, déidliachta, súil-liachta nó oideachais seachas seirbhísí a dhéantar i gcúrsa gnó a sheoladh arb é atá ann go hiomlán nó go páirteach earraí a dhíol;
(ix) seirbhísí a dhéanann ospidéil, tithe banaltrais, scoileanna agus bunachais dá samhail sin;
(x) seirbhísí a dhéantar i gcúrsa a ngairme ag aturnaetha, cuntasóirí, achtúirí agus tréidleá;
(xi) seirbhísí a dhéantar i gcúrsa a ngairme ag abhcóidí;
(xii) seirbhísí gníomhaireachta maidir le—
(a) cóir iompair do phaisinéirí nó cóiríocht do dhaoine a shocrú,
(b) seachadadh earraí arna ndíol ag gníomhaire tithe, nó ag ceantálaí in imthosca de shórt nach meastar gurb é an ceantálaí a sheachaid na hearraí,
(c) bailiú fiacha, cíosanna nó préimheanna árachais, agus
(d) seirbhísí díolmhaithe eile a dhéanamh;
(xiii) seirbhísí baincéireachta agus árachais;
(xiv) airgead a thabhairt ar iasacht nó creidmheas a thabhairt ar shlí seachas trí fhruilcheannach nó idirbhearta díola creidmheasa;
(xv) na seirbhísí náisiúnta craolacháin agus telefíse, gan fógraíocht a áireamh;
(xvi) paisinéirí, mar aon leis an mbagáiste atá ina dteannta, a iompar sa Stát agus mótar-fheithioil a fhruiliú (dá ngairtear an fruiliú reatha sa mhír seo) do dhuine is mótar fheithicil atá deartha agus déanta chun daoine a iompar de bhóthar, faoi chonradh, seachas conradh de chineál dá dtagraítear in alt 3 (1) (b), d'aon téarma nó cuid de théarma nach rachaidh thar 5 sheachtain ar é a chur le téarma aon fhruilithe den sórt sin (cibé acu is fruiliú na mótar-fheithicle céanna nó fruiliú mótar-fheithicle eile é) chun an duine chéanna i rith na tréimhse 12 mí dar chríoch dáta tosach feidhme an fhruilithe reatha;
(xvii) gealltóireacht;
(xviii) ticéid nó cúpóin a eisiúint le haghaidh crannchuir;
(xix) daoine a ligean isteach go dtí garraí ainmhithe;
(xx) dálais spóirt, aontaí taispeántais nó taisealbhaí talmhaíochta, tráchtála nó tionscail a sheoladh agus daoine a ligean isteach chucu;
(xxi) fuil dhaonna a bhailiú, a stóráil agus a sholáthar;
(xxii) adhlacóireacht;
(xxiii) seirbhísí luachála a dhéanann ceantálaí, gníomhaire tithe nó suirbhéir cairte.
AN DARA SCEIDEAL
Earraí agus Seirbhísí is Inmhuirir de réir Ra ta Zero faoin gcéad
(i) Earraí a sheachadfar—
(a) lasmuigh den Stát, nó
(b) laistigh den Stát ach faoi réir coinníll go bhfuil siad le hiompar díreach ag an duine nó thar ceann an duine atá ag déanamh an tseachadta—
(I) lasmuigh den Stát, nó
(II) go dtí duine cláraithe laistigh den aerfort neamhchustam;
(ii) seirbhísí a dhéantar lasmuigh den Stát;
(iii) iompar earraí sa Stát ag duine nó thar ceann duine i bhforghníomhú conartha chun na hearraí a aistriú go dtí áit nó ó áit lasmuigh den Stát;
(iv) saoráidí dugaireachta, calaithe, luchtaithe nó díluchtaithe, lena n-áirítear imréiteach custam, a sholáthar díreach i ndáil le paisinéirí a chur i dtír nó a ghlacadh ar bord nó le hearraí a allmhairiú nó a onnmhairiú;
(v) earraí a sheachadtar ar bord longa nó aerárthaí a théann go dtí áiteanna lasmuigh den Stát; agus deisiú agus seirbhísiú longa agus aerárthaí a bhíonn ag gabháil d'iompar paisinéirí agus earraí mar thráchtáil idirnáisiúnta;
(vi) líonta iascaigh, agus ranna díobh sin, de chineál a bhíonn á n-úsáid go coitianta ag iascairí tráchtála chun críocha a slí bheatha agus nach n-úsáidtear go coitianta chun aon chríche eile;
(vii) aon ábhar beatha (de réir brí an Achta um Leasacháin,
Abhair Bheatha agus Meascáin Mhianrúla, 1955), ábhar beatha cumaiscthe (de réir brí an Achta sin) nó meascán mianrúil (de réir brí an Achta sin)—
(a) a sheachadtar in aonaid nach lú ná 10 gcileagram agus nach mbíonn i bpacáistí nó nach ndíoltar nó nach bhfuil ceaptha ar shlí eile le haghaidh madraí, cat, éan cáis nó peataí tí, agus
(b) nach gcuirtear toirmeasc faoi alt 4 nó 6 den Acht sin lena dhíol nó lena mhonarú le haghaidh díola;
(viii) leasachán (de réir brí an Achta um Leasacháin, Abhair Bheatha agus Meascáin Mhianrúla, 1955) a sheachadtar in aonaid nach lú ná 10 gcileagram agus nach gcuirtear toirmeasc faoi alt 4 nó 6 den Acht sin lena dhíol nó lena mhonarú le haghaidh díola;
(ix) seirbhísí a sholáthraíonn Coimisinéirí Soilse na hÉireann i ndáil le hoibriú longa solais, tithe solais nó áisíní loingseoireachta eile; agus
(x) déanamh, deisiú, cothabháil agus feabhsú bóithre, cuanta agus oibreacha séarachais ag an Stát, ag údaráis áitiúla nó ag údaráis chuain.
AN TRIU SCEIDEAL
CUID I
Earraí is inmhuirir de réir ráta 5·26 faoin gcéad
(i) Abhair leighis agus ábhair bheatha d'ainmhithe seachas—
(a) ábhair leighis nó ábhair bheatha a bhíonn i bpacáistí nó a dhíoltar nó atá ceaptha ar shlí eile le haghaidh madraí, cat, éan cáis nó peataí tí, agus
(b) ábhar beatha de chineál a shonraítear i mír (vii) den Dara Sceideal;
(ii) táirgí ainmhnithe agus glasraí i riocht neamhphróiseáilte mar atá olann, rón, guairí, cleití, seithí, craicne, conablaigh, fréamhacha, plandaí agus gránaigh;
(iii) leasachán seachas leasachán de chineál a shonraítear i mír (viii) den Dara Sceideal;
(iv) ainmhithe beo;
(v) innealra, gléasra nó trealamh de chineál a bhíonn á úsáid go coitianta ag feirmeoirí nó iascairí sa Stát chun críocha a slí bheatha agus nach n-úsáidtear go coitianta chun aon chríche eile;
(vi) síolta, plandaí, crainn, spóir, bleibíní, tiúbair, fréamhacha tiúbracha, cormáin, corónacha agus radhsóim de chineál a úsáidtear le haghaidh cuir;
(vii) leabhair agus leabhráin chlóite;
(viii) nuachtáin agus tréimhseacháin;
(ix) léarscáileanna, atlasaí agus cruinneoga;
(x) ábhair a bhíonn á n-úsáid coitianta i dtógáil foirgneamh (lena n-áirítear sciobóil féir, cuanta, droichid agus bóithre) mar atá—
(a) bloic, bíomaí, pílí, colúin, cuaillí, leacacha, fardorais, tairseacha agus baill choincréite, athneartaithe nó gan a bheith,
(b) stroighin, coincréit, aol, moirtéal, plástar, clocha agus brící,
(c) feilteanna tirimshraithe agus ábhair eile is gnách a sholáthar mar thirimshraitheanna,
(d) cré, gaineamh agus gairbhéal,
(e) tíleacha coincréite nó cré d'urláir agus do bhallaí,
(f) líneálacha simléir agus potaí simléir,
(g) gloine leatháin, ach gan scátháin a áireamh,
(h) ábhar teasdíonta i bhfoirm leathán, leacacha nó rollaí,
(i) tairní, scriúnna, boltaí, cnóite, insí, glais, dúntóirí agus feisteáin do dhoirse, fuinneoga agus feadánacht,
(j) péint agus uiscephéint,
(k) plástarchlár,
(l) scannán ileitiléine de chineál a bhíonn á úsáid go coitianta ag tógálaithe nó feirmeoirí chun críocha a slí bheatha,
(m) feilteanna dín agus substaintí leathsholadacha a úsáidtear in áit feilteanna dín,
(n) tíleacha dín, lena n-áirítear tíleacha mullaigh agus tíleacha cromáin agus slinnte,
(o) leatháin de mhiotal nó d'ábhar eile, seachas gloine, nach bhfuil oibrithe thar iad a bheith péinteáilte, spréáilte nó críochnaithe ar a shamhail sin de chuma,
(p) cruach nó alúmanam i bhfoirm uillinneacha, tíonna, giarsaí, sileán, barraí, sreinge, easbhrúiteáin nó pláta, nach bhfuil oibrithe thar iad a bheith galbhánaithe, spréáilte nó críochnaithe ar a shamhail sin de chuma,
(q) tarra, asfalt, bitiúman agus pic,
(r) adhmad, lena n-áirítear sraithadhmad, bloc-chlár, adhmad launach, adhmad athchomhdhéanta, agus athchraiceann adhmaid a dhíoltar i bhfoirm pleancanna, leathán nó bíomaí agus nach bhfuil oibrithe thar iad a bheith sáfa ar a bhfad, plánáilte, múnlaithe, teangaithe, eitrithe nó v-leathánaithe,
(s) feadánacht agus gáitéirí de mhiotal, cré, stroighin, rubar, pleaistic nó d'ábhar den tsamhail sin de chineál a sholáthraítear de ghnáth chun críocha struchtúrtha nó lena úsáid mar thiúbán do cháblaí, leachtanna, gal, gásanna nó séaracht;
(xi) éadaí, gan ciarsúir a áireamh;
(xii) faibricí, abhras agus snáth de chineál a úsáidtear de ghnáth i monarú éadaí, lena n-áirítear leaisticí, téip agus ábhair stuála san fhoirm a sholáthraítear le haghaidh monarú éadaí;
(xiii) leathar boinn agus uachtair de chineál a sholáthraítear le haghaidh coisbheart a mhonarú agus a dheisiú, agus freisin boinn, sála agus boinn istigh d'ábhar ar bith;
(xiv) innill ríomhaireachta, innill chuntasaíochta, scipéid ríomhacha, innill fhrainceála postais agus innill dá samhail ina bhfuil feiste ríomhaireachta insuite, innill uathphróiseála sonraí agus aonaid díobh, léamh-sháis mhaighnéadacha agus opticiúla, innill chun sonraí a athscríobh ar mheáin sonraí i bhfoirm chódaithe agus innill chun na sonraí sin a phróiseáil, páirteanna atá oiriúnach lena n-úsáid d'aontoisc nó go formhór le haon cheann de na hinnill a shonraítear sa mhír seo;
(xv) bia agus deoch le caitheamh ag daoine;
(xvi) cógaisí do dhaoine ach gan earraí a áireamh arb éard iad, nó ar a dtugtar de thuairisc gurb éard iad, gallúnaigh, foltfholcaidh, glantóirí, ábhair tuartha, bithnimheanna, feithidnimheanna, frithsheiptigh nó díghalráin, nó a chuirtear ar an margadh mar earraí den sórt sin:
(xvii) trealamh agus fearais liachta arb é atá iontu—
(a) gaireas atá bunaithe ar úsáid x-ghathanna nó ar úsáid radaíochtaí ó shubstaintí radaighníomhacha (lena n-áirítear gaireas radaighrafaíochta agus radaitheiripe),
(b) troscán atá deartha d'aontoisc chun úsáide liachta, déidliachta, máinliachta nó tréidliachta (mar shampla, boird obráide agus leapacha ospidéil le feistis mheicniúla),
(c) carráistí easláin, agus feithiclí eile de chineál atá deartha lena n-úsáid ag easláin nó ag daoine éiglí,
(d) fearais meicnitheiripeacha, gaireas suathaireachta, gaireas teiripe ocsaigin, gaireas athmhúscailte anála agus gaireas dá shamhail agus fearais análaithe, gan earraí a áireamh nach bhfuil deartha d'aontoisc chun úsáide liachta,
(e) uirlisí agus fearais liachta, déidliachta, máinliachta agus tréidliachta de chineál a úsáidtear d'aontoisc i gcleachtadh gairmiúil d'fhonn fáithmheas a dhéanamh nó chun tinneas a chosc nó a chóireáil nó chun obráid a dhéanamh,
(f) fearais ortaipéideacha, criosanna máinliachta, trusanna agus a leithéidí; géaga, súile agus fiacla saorga agus baill shaorga eile den chorp, áisíní bodhaire, cléithíní agus fearais eile do chnámha briste,
(g) páirteanna nó gabhálais atá oiriúnach lena n-úsáid d'aontoisc nó go formhór le haon cheann de na hearraí sna fomhíreanna roimhe seo den mhír seo,
(h) imoibrithe fáithmheasta,
(i) scannán x-ghatha, agus ullmhóidí teimhníochta le haghaidh scrúduithe x-ghatha,
(j) stuáil, uige, bindealáin agus earraí dá samhail (mar shampla, deiseanna cóirithe, plástair ghreamaitheacha, ceiríní) agus comhuaimeacha máinliachta;
(xviii) rothra iarnróid agus páirteanna de sin; daingneáin iarnróid agus trambhealaigh; trealamh trácht-chomharthúcháin (lena n-áirítear comharthaí ceo), ábhar déanta iarnróid nó trambhealaigh d'iarann nó de chruach lena n-áirítear ráillí, gard-ráillí, ladhróga, crosairí (nó froganna), tarsnáin, slata ladhróg, rac-ráillí, trastacáin, iadhphlátaí, stóil, stóldhingeacha, bonnphlátaí, ráilchasnaí, plátaí forais agus naisc;
(xix) feithiclí bóthair inneallghluaiste, seachas feithiclí de chineál a shonraítear sa Cheathrú Sceideal;
(xx) leantóirí, gan carbháin, teaghaisí soghluaiste agus leanphubaill a áireamh;
(xxi) longa, báid nó soithigh eile seachas—
(a) longa, báid nó soithigh eile atá deartha agus déanta le haghaidh iompar paisinéirí agus nach mó ná céad tonna a mórthonnáiste, agus
(b) báid spóirt agus áineasa de gach cineál lena n-áirítear luamha, báid chábáin, báidíní calaithe, curaigh, coití agus báid rásaíochta;
(xxii) tobac;
(xxiii) breosla;
(xxiv) olaí hiodracarbóin (lena n-áirítear bealaigh);
(xxv) boinn, cásanna boinn, tráchta boinn idirmhalartacha, tiúbanna agus flapaí boinn, do rothanna de gach cineál;
(xxvi) páirteanna breise d'earraí de chineál a shonraítear i míreanna (v) agus (xx) agus d'fheithiclí bóthair inneallghluaiste, do rothair agus do bháid;
(xxvii) cabhlacha agus fonnaidh atá deartha d'fheithiclí inneallghluaiste bóthair seachas do mhótar-fheithiclí de chineál a shonraítear sa Cheathrú Sceideal;
(xxviii) earraí réchaite so-chorraithe, seachas earraí de chineál a shonraítear sa Cheathrú Sceideal;
(xxix) earraí do-chorraithe;
(xxx) ceimicigh atá ceaptha go sonrach le haghaidh úsáide i dtalmhaíocht mar atá, síolchóirithe, lusnimheanna, múiscnimheanna, feithidnimheanna, luchnimheanna, mílnimheanna, aimridigh ithreach, fásrialtáin, díghalráin nó déiríghlantóirí, ach gan áireamh a dhéanamh ar cheimicigh a ndéantar iad a phacáistiú nó a dhíol nó a gceaptar iad ar bhealach eile le haghaidh úsáid daoine nó tis;
(xxxi) earraí (seachas lámhuirlisí) d'aon chineál acu seo a leanas, eadhon :
(a) innealra ardaithe, láimhsithe, luchtaithe nó díluchtaithe (mar shampla, ardaitheoirí, crocháin, crainn tochrais, craenacha iompair, seacanna agus tácla ulóige),
(b) innealra tochailte, leibhéalaithe, tollaireachta agus bainte do chré, mianraí nó mianaigh (mar shampla, ollscartairí, sluaistí meicniúla, tochailteoirí, scríobairí, leibhéalaithe agus móinbhainteoirí),
(c) innill atá deartha, déanta agus ceaptha chun asfalt, bitiúman, tarra, tarramhacadam nó coincréit a leathadh nó a chríochnú,
(d) trucaillí monarchan, a thiomáintear go meicniúil, de na saghsanna a úsáidtear i monarchana nó i stórais chun earraí a iompar nó a láimhsiú ar ghearrthuras, agus
(e) trealamh agus páirteanna atá deartha go speisialta lena n-úsáid i dteannta aon earra acu sin a shonraítear i bhfomhíreanna (a) go (d) agus ar de chineál iad nach n-úsáidtear de ghnáth chun aon chríche eile.
CUID II
Seirbhísí is inmhuirir de réir ráta 5·26 faoin gcéad
(i) Seirbhísí seachas rincí a sheoladh agus earraí a fhruiliú nó a ligean ar cíos;
(ii) ní ar bith acu seo a leanas a fhruiliú (dá ngairtear an fruiliú reatha sa mhír seo) do dhuine—
(a) earraí d'aon chineál dá sonraítear i bhfomhír (a) nó (b) de mhír (xxi) de Chuid I, nó
(b) carbhán, teaghais soghluaiste nó leanphuball,
faoi chonradh, seachas conradh de chineál dá dtagraítear in alt 3 (1) (b) i leith aon téarma nó cuid de théarma nach rachaidh thar 5 sheachtain ar é a chur le téarma aon fhruilithe den sórt sin (cibé acu ar na hearraí céanna nó ar earraí éigin eile den chineál céanna) chun an duine chéanna i rith na tréimhse dhá mhí dhéag dar críoch dáta tosach feidhme an fhruilithe reatha;
(iii) fruiliú earraí de chineál ar a mbeadh cáin inmhuirir ar a seachadadh de réir ráta 5·26 faoin gcéad, dá mba nach dtabharfaí aird ar mhír (xxviii) de Chuid I den Sceideal seo;
(iv) earraí de chineál a shonraítear sa Cheathrú Sceideal a fhruiliú;
(v) scannáin chineamatagrafacha a fhruiliú;
(vi) earraí do-chorraithe a ligean ar cíos.
AN CEATHRU SCEIDEAL
Earraí is Inmhuirir de réir rata 30·26 faoin gcéad
(i) Mótar-fheithiclí atá deartha agus déanta chun daoine a iompar de bhóthar lena n-áirítear mótar-fheithiclí spóirt, cairr eastáit, vaiginí stáisiúin, gluaisrothair, mótar-scútair, mópéid agus uathrothair, ach gan feithiclí a áireamh atá deartha agus déanta chun níos mó ná sé dhuine dhéag (agus an tiománaí san áireamh) a iompar, carráistí easláin agus feithiclí eile de chineál atá ceaptha lena n-úsáid ag easláin nó ag daoine éiglí;
(ii) gléasanna glacadóireachta radio agus gléasanna glacadóireachta telefíse de chineál tís nó de chineál iniompair lena n-áirítear gléasanna atá oiriúnach le húsáid i bhfeithiclí bóthair;
(iii) gramafóin, radioghramafóin, atáirgeoirí ceirníní;
(iv) ceirníní gramafóin.
AN CUIGIU SCEIDEAL
Achtacháin a Aisghairtear
Uimhir agus Bliain | Gearrtheideal | Méid na hAisghairne |
Alt 41 agus Cuid VI | ||
Cuid VI | ||
Cuid VI | ||
An tAcht iomlán | ||
Codanna V agus VI | ||
Ailt 6 agus 7 | ||
Codanna VII agus VIII | ||
Cuid V | ||
Ailt 3 agus 4 |
Number 22 of 1972
VALUE-ADDED TAX ACT, 1972
ARRANGEMENT OF SECTIONS
Exempted Activities
Goods and Services Chargeable at the Rate of Zero per cent.
PART I
Goods Chargeable at the Rate of 5·26 per cent.
PART II
Services Chargeable at the Rate of 5·26 per cent.
Goods Chargeable at the Rate of 30·26 per cent.
Enactments Repealed
Acts Referred to | |
1967, No. 6 | |
1947, No. 5 | |
1946, No. 9 | |
1941, No. 23 | |
1970, No. 1 | |
Finance Act, 1920 | 1920, c. 18 |
1963, No. 23 | |
Customs Consolidation Act, 1876 | 1876, c. 30 |
1958, No. 28 | |
Customs and Inland Revenue Act, 1879 | 1879, c. 21 |
1933, No. 21 | |
1952, No. 14 | |
1963, No. 33 | |
1945, No. 25 | |
Petty Sessions (Ireland) Act, 1851 | 1851, c. 93 |
1924, No. 10 | |
1966, No. 22 | |
1968, No. 37 | |
1969, No. 21 | |
1970, No. 14 | |
1970, No. 21 | |
1927, No. 7 | |
1957, No. 7 | |
Inland Revenue Regulation Act, 1890 | 1890, c. 21 |
Stamp Act, 1891 | 1891, c. 39 |
1971, No. 23 | |
1926, No. 35 | |
1931, No. 31 | |
1956, No. 22 | |
1955, No. 8 | |
Number 22 of 1972
VALUE-ADDED TAX ACT, 1972
Interpretation.
1.—(1) In this Act, save where the context otherwise requires—
“accountable person” means a person who is an accountable person in accordance with section 8.
“Appeal Commissioners” means persons appointed in accordance with section 156 of the Income Tax Act, 1967, to be Appeal Commissioners for the purposes of the Income Tax Acts;
“body of persons” means any body politic, corporate, or collegiate, and any company, partnership, fraternity, fellowship and society of persons, whether corporate or not corporate;
“business” includes farming, the promotion of dances and any trade, commerce, manufacture, or any venture or concern in the nature of trade, commerce or manufacture, and any profession or vocation, whether for profit or otherwise;
“Collector-General” means the Collector-General appointed under section 162 of the Income Tax Act, 1967;
“the customs-free airport” means the land which under the Customs-free Airport Act, 1947, for the time being constitutes the Customs-free airport;
“development”, in relation to any land, means—
(a) the construction, demolition, extension, alteration or reconstruction of any building on the land, or
(b) the carrying out of any engineering or other operation in, on, over or under the land to adapt it for materially altered use,
and “developed” shall be construed correspondingly;
“established” means having a permanent establishment;
“exempted activity” means—
(a) a delivery of immovable goods in respect of which pursuant to section 4 (6) tax is not chargeable, and
(b) a delivery of any goods or a rendering of any service of a kind specified in the First Schedule or declared by the Minister by order for the time being in force under section 6 to be an exempted activity;
“goods” means all movable and immovable objects, but does not include things in action or money and references to goods include references to both new and second-hand goods;
“harbour authority” has the meaning assigned to it by section 2 of the Harbours Act, 1946;
“hire”, in relation to movable goods, includes a letting on any terms including a leasing;
“hotel” includes any guest house, holiday hostel, holiday camp, motor hotel, motel, coach hotel, motor inn, motor court, tourist court, caravan park or camping site;
“immovable goods” means land;
“inspector of taxes” means an inspector of taxes appointed under section 161 of the Income Tax Act, 1967;
“livestock” means live cattle, sheep, pigs and horses;
“local authority” has the meaning assigned to it by section 2 (2) of the Local Government Act, 1941, and includes a health board established under the Health Act, 1970;
“manufacturer” means a person who carries on in the State a business of making or assembling goods;
“the Minister” means the Minister for Finance;
“movable goods” means goods other than immovable goods;
“permanent establishment” means any fixed place of business, but does not include a place of business of an agent of a person unless the agent has and habitually exercises general authority to negotiate the terms of and make agreements on behalf of the person or has a stock of goods with which he regularly fulfils on behalf of the person agreements for the supply of goods;
“registered person” means a person who is registered in the register maintained under section 9;
“regulations” means regulations under section 32;
“rendering”, in relation to a service, has the meaning assigned to it by section 5;
“residing”, in relation to an individual, means resident for the purposes of the Income Tax Acts;
“second-hand”, in relation to goods, means goods which have been used and are not new;
“secretary” includes such persons as are mentioned in section 207 (2) of the Income Tax Act, 1967, and section 55 (1) of the Finance Act, 1920;
“the specified day” means the day appointed by the Minister by order to be the specified day for the purposes of this Act;
“tax” means value-added tax chargeable by virtue of this Act;
“taxable goods”, in relation to any delivery or importation, means goods the delivery of which is not an exempted activity;
“taxable period” means a period of two months beginning on the first day of January, March, May, July, September or November;
“taxable services” means services the rendering of which is not an exempted activity.
(2) In this Act references to moneys received by a person include references to—
(a) money lodged or credited to the account of the person in any bank, savings bank, building society, hire purchase finance concern or similar financial concern, and
(b) money, other than money referred to in paragraph (a), which, under an agreement, other than an agreement providing for discount or a price adjustment made in the ordinary course of business or an arrangement with creditors, has ceased to be due to the person,
and money lodged or credited to the account of a person as aforesaid shall be deemed to have been received by the person on the date of the making of the lodgment or credit and money which has ceased to be due to a person as aforesaid shall be deemed to have been received by the person on the date of the cesser.
(3) Any reference in this Act to any other enactment shall, except so far as the context otherwise requires, be construed as a reference to that enactment as amended or extended by any subsequent enactment.
(4) In this Act—
(a) a reference to a section or Schedule is to a section or Schedule of this Act, unless it is indicated that reference to some other enactment is intended, and
(b) a reference to a subsection, paragraph or subparagraph is to the subsection, paragraph or subparagraph of the provision (including a Schedule) in which the reference occurs, unless it is indicated that reference to some other provision is intended.
Charge of value-added tax.
2.—(1) With effect on and from the specified day a tax, to be called value-added tax, shall, subject to this Act and regulations, be charged, levied and paid—
(a) on the delivery of goods and the rendering of services delivered or rendered by an accountable person in the course of business, and
(b) on goods imported into the State.
(2) In the case of a person authorised in accordance with section 14 to treat the moneys which he has received for the rendering of taxable services or for the delivery of taxable goods and the rendering of taxable services (if any) as the consideration in respect of any such rendering or delivery, subsection (1) shall apply, in relation to any rendering of services or any delivery of goods and rendering of services in respect of which he is so authorised, as if references in that subsection to the delivery of goods or the rendering of services were references to the receipt of moneys in respect of such delivery or rendering, whether the delivery or rendering was or is made or effected before, on or after the said specified day.
Delivery of goods.
3.—(1) In this Act “delivery”, in relation to goods, shall include—
(a) the transfer of ownership of the goods by agreement,
(b) the handing over of the goods to a person pursuant to an agreement which provides for the renting of the goods for a certain period subject to a condition that ownership of the goods shall be transferred to the person on a date not later than the date of payment of the final sum under the agreement,
(c) the handing over by a person (in this paragraph referred to as the contractor) to another person of the goods, being goods which he has developed, constructed, manufactured, produced or extracted from goods entrusted to him by that other person for the purpose of any of those operations, whether or not the contractor has supplied a part of the goods used,
(d) the transfer of ownership of the goods pursuant to—
(i) their acquisition, otherwise than by agreement, by or on behalf of the State or a local authority, or
(ii) their seizure by any person acting under statutory authority,
(e) the use by an accountable person for the purposes of his business, other than as stock-in-trade (within the meaning of section 34) of the goods, being goods developed, constructed, manufactured, produced, extracted or imported by him or by another person on his behalf, and
(f) the appropriation by an accountable person for any purpose other than the purpose of his business of the goods, being goods which were delivered to him, or which were developed, constructed, manufactured, produced, extracted or imported by him in the course of business,
and cognate words shall be construed accordingly.
(2) If three or more persons enter into agreements concerning the same goods and fulfil those agreements by a direct delivery of the goods by the first person in the chain of sellers and buyers to the last buyer, then the delivery to such last buyer shall be deemed, for the purposes of this Act, to constitute a simultaneous delivery by each seller in the chain.
(3) The sale by auction of goods, being vegetables, fruit, flowers, poultry, eggs or fish shall be deemed, for the purposes of this Act, to constitute a delivery of the goods to and simultaneously by the auctioneer.
(4) The sale of goods 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 delivery of the goods to and simultaneously by the agent.
(5) (a) The transfer of ownership of goods pursuant to a contract of the kind referred to in subsection (1) (b) shall be deemed, for the purposes of this Act, not to be a delivery of the goods.
(b) The transfer of ownership of goods—
(i) as security for a loan or debt, or
(ii) where the goods are held as security for a loan or debt, upon repayment of the loan or debt, or
(iii) in connection with the transfer of a business or part thereof to another accountable person,
shall be deemed, for the purposes of this Act, not to be a delivery of the goods unless the goods are goods of a kind specified in the Fourth Schedule and the delivery of the goods is one in relation to which tax at the rate of 30·26 per cent. is chargeable.
(6) The place where goods are delivered shall be deemed, for the purposes of this Act, to be—
(a) in case the delivery of the goods requires their transportation, the place where the transportation begins, and
(b) in any other case, the place where the goods are located at the time of the delivery.
Special provisions in relation to the delivery of immovable goods.
4.—(1) (a) This section applies to immovable goods—
(i) which have been developed by or on behalf of the person delivering them, or
(ii) in respect of which the person delivering them was, or would, but for the operation of section 3 (5) (b) (iii), have been at any time entitled to claim a deduction under section 12 for any tax borne or paid in relation to a delivery or development of them.
(b) In this section “interest”, in relation to immovable goods, means an estate or interest therein which, when it was created, was for a period of at least ten years but does not include a mortgage, and a reference to the disposal of an interest includes a reference to the creation of an interest.
(2) Subject to section 2 (2), paragraphs (c), (d), (e) and (f) of section 3 (1), section 19 (2) and subsections (3), (4) and (5), a delivery of immovable goods shall be deemed, for the purposes of this Act, to take place if, but only if, a person having an interest in immovable goods to which this section applies disposes, as regards the whole or any part of those goods, of that interest or of an interest which derives therefrom.
(3) (a) Subject to paragraph (b), where a person having an interest in immovable goods to which this section applies surrenders possession of those goods or of any part thereof in such circumstances that the surrender does not constitute a delivery of the goods for the purposes of subsection (2), the surrender shall be deemed, for the purposes of section 3 (1) (f), to be an appropriation of the goods or of the part thereof, as the case may be, for a purpose other than the purpose of his business.
(b) This subsection shall not apply to—
(i) any such surrender of possession made in accordance with an agreement for the leasing or letting of the goods if the person surrendering possession is chargeable to tax in respect of the rent or other payment under the agreement, or
(ii) a surrender in connection with a transfer which, in accordance with section 3 (5), is declared, for the purposes of this Act, not to be a delivery.
(4) Where a person having an interest in immovable goods to which this section applies disposes, as regards the whole or any part of those goods, of an interest which derives from that interest in such circumstances that he retains the reversion on the interest disposed of he shall, in relation to the reversion so retained, be deemed, for the purposes of section 3 (1) (f), to have made an appropriation of the goods or of the part thereof, as the case may be, for a purpose other than the purpose of his business.
(5) Where an accountable person disposes of an interest in immovable goods to which this section applies or carries out any development in relation to such immovable goods and in connection with that disposal or carrying out of development some other person who would not, apart from this subsection, be regarded as an accountable person, disposes of an interest in relation to the goods concerned—
(a) that other person shall, in relation to the disposal by him, be deemed to be an accountable person, and
(b) the disposal shall be deemed to be a delivery, made in the course of business, of goods which that other person has developed.
(6) Notwithstanding anything in this section or in section 2 tax shall not be charged on the delivery of immovable goods—
(a) in relation to which a right in favour of the person making the delivery to a deduction under section 12 in respect of any tax borne or paid on the delivery or development of the goods did not arise and would not, apart from section 3 (5) (b) (iii), have arisen, or
(b) which had been occupied before the specified day and had not been developed between that date and the date of the delivery.
(7) The provisions of section 8 (3) shall not apply in relation to a person who makes a delivery of goods to which this section applies.
Rendering of services.
5.—(1) In this Act the “rendering”, in relation to a service, means the performance or omission of any act or the toleration of any situation, other than the delivery of goods.
(2) The rendering of a service by a person for the purposes of any business activity in which he engages shall, subject to regulations, be deemed, for the purposes of this Act, to be the rendering of a service in the course of business.
(3) The place where a service is rendered shall be deemed, for the purposes of this Act, to be the place where the act is performed or the situation is tolerated or, in the case of the omission of an act, the place where the person responsible for the omission resides or is established:
Provided that in the case of a service rendered by a person who, by virtue of section 8 (8), is not an accountable person to an unregistered person residing or established within the State, the following provisions shall apply if the service is rendered for the purposes of any business activities of the unregistered person carried on within the State:
(a) the service shall be deemed to be rendered at the place where the person to whom it is rendered resides or is established, and
(b) the person to whom the service is rendered shall, in relation to the said service, be an accountable person and shall be accountable for and liable to pay the tax charged under section 2 (1) (a) in respect of such rendering.
(4) (a) A person who satisfies the Revenue Commissioners—
(i) that he is engaged in business,
(ii) that by virtue of section 8 (8) he is not an accountable person,
(iii) that he has suffered tax on services rendered to him within the State for the purposes of the said business, and
(iv) that the said services were not rendered to him in his capacity as agent for or otherwise on behalf of, and were not used by him in the course of rendering services to, another person residing or established within the State who, if the first-mentioned services had been rendered directly to that other person, would not be entitled to a deduction under section 12 in respect of the tax borne or paid in respect of them,
shall, subject to paragraph (b) and section 20, be entitled to be repaid the tax borne on the services.
(b) The provisions of section 12 (3) shall apply in relation to a computation under this section of the amount of tax repayable to a person as if the person were an accountable person and the computation related to a claim for a deduction under the said section 12.
(5) (a) Notwithstanding anything in subsection (1), where the value of movable goods supplied under an agreement for the rendering of services exceeds two-thirds of the total consideration under the agreement for the supply of those goods and the rendering of the services, other than transport services, in relation to them, such consideration shall be deemed, for the purposes of this Act, to be referable solely to the delivery 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 such total consideration made in accordance with paragraph (b).
(b) Where goods of different kinds are supplied under an agreement of the kind referred to in paragraph (a), the amount of the consideration referable to the delivery 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 supplied under the agreement.
Exemptions.
6.—(1) Tax shall not be chargeable in respect of any exempted activity.
(2) (a) The Minister may by order declare the delivery of goods of any kind or the rendering of a service of any kind to be an exempted activity.
(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.
Waiver of exemption.
7.—(1) Where, but for the provisions of section 6, tax would be chargeable in respect of the rendering of any of the services specified in paragraphs (iv) and (x) of the First Schedule, a person rendering any such services may, in accordance with regulations, waive his right to exemption from tax in respect thereof. Any such waiver shall extend to all the services specified in the paragraph or paragraphs that the person renders.
(2) A waiver of exemption under subsection (1) shall have effect from the commencement of such taxable period as may be agreed between the person making the waiver and the Revenue Commissioners and shall cease to have effect at the end of the taxable period during which it is cancelled in accordance with subsection (3).
(3) Provision may be made by regulations for the cancellation, at the request of a person, of a waiver made by him under subsection (1) and for the payment by him to the Revenue Commissioners as a condition of cancellation of such sum (if any) as when added to the net total amount of tax (if any) paid by him in accordance with section 19 in relation to the rendering of services by him in the period for which the waiver had effect is equal to the amount of tax repaid to him during such period in respect of tax borne or paid in relation to the rendering of such services.
(4) Where exemption has been waived under subsection (1) in respect of the rendering of any service, tax shall be charged in relation to the person making such waiver during the period for which such waiver has effect as if the service to which the waiver applies was not specified in the First Schedule.
Accountable persons.
8.—(1) In this section references to a farming business or a fishing business do not include references to—
(a) the operation of a nursery or garden for the sale of produce,
(b) commercial production of poultry or eggs,
(c) fur farming, or
(d) fish farming.
(2) Subject to subsection (3), a person who, otherwise than as the employee of another person, engages in the delivery of taxable goods or the rendering of taxable services in the course of business, whether or not for profit, shall, in addition to the persons referred to in section 4 (5), be an accountable person and shall be accountable for and liable to pay the tax charged under section 2 (1) (a) in respect of such delivery or rendering. The State and a local authority shall also be deemed, for the purposes of this Act, to be accountable persons in relation to the provision by them of any of the services specified in paragraph (x) of the Second Schedule.
(3) The following persons shall not, unless they otherwise elect and then only during the period for which such election has effect, be deemed, for the purposes of this Act, to be accountable persons—
(a) a person whose deliveries of taxable goods or rendering of taxable services in the course of business consist exclusively of—
(i) deliveries of goods of a kind specified in paragraphs (i) to (iv), (vi), subparagraphs (d) and (r) of paragraph (x) and paragraphs (xv), (xxii) and (xxiii) of Part 1 of the Third Schedule which he has produced in the course of a farming business, or caught in the course of a fishing business,
(ii) deliveries of machinery, plant or other equipment which has been used by him in the course of a farming or a fishing business,
(iii) rendering of cultivating, fertilising, sowing, harvesting or similar agricultural services, and
(iv) deliveries of goods and rendering of services other than those referred to in subparagraphs (i) to (iii) the total consideration for which has not exceeded and is not likely to exceed £1,800 in any period consisting of six consecutive taxable periods;
(b) (i) subject to subparagraph (ii), a person for whose delivery of taxable goods and rendering of taxable services the total consideration has not exceeded and is not likely to exceed £2,000 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 delivery of taxable goods which the person therein referred to has imported or which have been delivered to him by other accountable persons and not less than 50 per cent. of such consideration is derived from the delivery of goods and the rendering of services chargeable with tax at the rate of 5·26 per cent.;
(c) (i) subject to subparagraph (ii), a person for whose delivery of taxable goods and rendering of taxable services the total consideration has not exceeded and is not likely to exceed £1,000 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 delivery of taxable goods;
(d) a person, other than a person to whom paragraph (a), (b) or (c) applies, for whose delivery of taxable goods and rendering of taxable services the total consideration has not exceeded and is not likely to exceed £300 in any taxable period.
(4) Where, by virtue of subsection (3) or (6), a person has not been an accountable person and a change of circumstances occurs which continues beyond the end of the taxable period next after the taxable period or the period referred to in subsection (3) (a) (iv), as the case may be, during which such change occurs whereby he can no longer be deemed, for the purposes of this Act, not to be an accountable person by virtue of either of those subsections, he shall be deemed, for those purposes, to be an accountable person immediately after the end of the first mentioned taxable period.
(5) Provision may be made by regulation for the cancellation, at the request of a person, of an election made by him under this section and for the payment by him to the Revenue Commissioners of such a sum as a condition of cancellation as when added to the net total amount of tax (if any) paid by him in accordance with section 19 in relation to the delivery of goods or the rendering of services by him in the period for which the election had effect is equal to the amount of tax repaid to him during such period in respect of tax borne or paid in relation to the delivery of such goods or the rendering of such services.
(6) An accountable person, other than a person to whom subsection (5) applies, may, in accordance with regulations, at his request, be treated, for the purposes of this Act, as a person who is not an accountable person if—
(a) he satisfies the Revenue Commissioners that his turnover—
(i) is permanently of such a character that, in the absence of an election in that behalf, he would not be an accountable person in accordance with the provisions of subsection (3) (a), or
(ii) has fallen below and remains permanently below such amount as may be appropriate in the particular case having regard to subsection (3) (b), (3) (c) or (3) (d),
and
(b) he pays to the Revenue Commissioners such a sum as when added to the net total amount of tax (if any) paid by him in accordance with section 19 in relation to the delivery of goods or the rendering of services by him in respect of the period for which he was an accountable person is equal to the amount of tax repaid to him during such period in respect of tax borne or paid in relation to the delivery of such goods or the rendering of such services,
and he shall be treated, for the purposes of this Act, as a person who is not an accountable person immediately after the end of the period in relation to which the provisions of this subsection are complied with by him.
(7) Where goods are supplied 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—
(a) the supply of the goods shall be deemed, for the purposes of this Act, to be a delivery of the goods in the course of business, the money shall be deemed, for the said purposes, to be consideration for the delivery and the club or other organisation shall be deemed, for the said purposes, to be the person making the delivery, and
(b) the provision of the services shall be deemed, for the said purposes, to be a rendering of the services in the course of business.
(8) Notwithstanding anything in this section a person—
(a) who does not deliver taxable goods or render taxable services within the State, and
(b) who is not residing or established in the State,
shall not be an accountable person.
(9) Provision may be made by regulation whereby, if the Revenue Commissioners are satisfied that the business activities of two or more accountable persons are so interlinked that it would be expedient, in the interests of efficient administration of the tax to do so, then, at the request of the accountable persons concerned—
(a) those activities may be deemed, for the purposes 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.
Registration.
9.—(1) The Revenue Commissioners shall set up and maintain a register of persons who may become or who are accountable persons and shall allot to every such person so registered a registration number and shall cancel such number if the person does not become or ceases to be an accountable person.
(2) Every person who on the appointed day or on any day thereafter would be an accountable person if tax were chargeable with effect as on and from the appointed day shall, within the period of thirty days beginning on the appointed day or on the day thereafter on which the person first becomes an accountable person or would become such a person if tax were chargeable as aforesaid, furnish in writing to the Revenue Commissioners the particulars specified in regulations as being required for the purpose of registering such person for tax.
(3) Any person who on the appointed day was registered for the purposes of turnover tax on the basis of particulars furnished in accordance with section 49 (2) of the Finance Act, 1963, shall be deemed, unless he notifies the Revenue Commissioners in writing that he does not wish to be so deemed, to have furnished the particulars required by subsection (2).
(4) In this section “the appointed day” means the day appointed by the Minister by order to be the appointed day for the purpose of this section.
Amount on which tax is chargeable.
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 delivering goods or rendering services becomes entitled to receive in respect of or in relation to such delivery of goods or rendering of services, including all taxes, commissions, costs and charges whatsoever, but not including value-added tax chargeable in respect of the transaction.
(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, subject to subsection (6), 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 total amount on which tax is chargeable as aforesaid a deduction may be made for the open market price of movable goods given in exchange or part exchange for goods of the same kind.
(3) Notwithstanding anything in subsection (1) or (2)—
(a) if for any non-business reason the actual consideration in relation to the delivery of any goods or the rendering of any 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 exceeds the amount which the person delivering the goods or rendering the services was entitled to receive, the amount on which tax is chargeable shall be the amount actually received, excluding value-added tax chargeable in respect of the transaction, and
(c) if, in a case not coming within paragraph (a), the consideration actually received in relation to the delivery of any goods or the rendering of any 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 for by regulation.
(4) The amount on which tax is chargeable in relation to deliveries referred to in paragraphs (d) (ii), (e) and (f) of section 3 (1) shall be the cost to the person making the delivery of acquiring or producing the goods excluding the tax which would be deductible under section 12 if the deliveries in question were made in the course of business.
(5) The amount on which tax is chargeable in respect of the rendering of services referred to in section 5 (2) shall be the cost, excluding tax, of providing the services.
(6) Notwithstanding anything in subsection (2), if the consideration for the delivery of any goods or the rendering of any services consists solely of the surrender of stamps, coupons or other tokens, and the goods or services are of a kind which the person to whom the stamps, coupons or other tokens are surrendered does not deliver or render except in relation to the operation of a scheme under which the said surrender is made, the amount on which tax is chargeable shall be the cost, excluding tax, to the person aforesaid of producing or acquiring the goods or rendering the services, as the case may be.
(7) The amount on which tax is chargeable by virtue of section 2 (1) (a) on the delivery of livestock shall be 19.20 per cent. of the total consideration referred to in subsection (1).
(8) On the delivery of immovable goods, other than deliveries to which section 4 (6) relates, and on the rendering of services consisting of the development of immovable goods, including the installation of fixtures, or the maintenance and repair of those goods—
(a) the value of any interest in the goods disposed of in connection with the delivery thereof or the rendering of services as aforesaid, shall be included in the consideration,
(b) if the value of movable goods supplied in pursuance of the agreement for making the delivery aforesaid or rendering any of the services aforesaid does not exceed two-thirds of the total consideration referred to in subsection (1), the amount on which tax is chargeable shall be 60 per cent. of such total consideration, and
(c) (i) if the value of movable goods supplied under the agreement aforesaid exceeds two-thirds of the total consideration, such consideration shall be deemed, for the purposes of this Act, to be referable solely to the delivery of such goods and tax shall be charged at the appropriate rate or rates specified in section 11 on the basis of any apportionment of such total consideration made in accordance with subparagraph (ii), and
(ii) where goods of different kinds are supplied under the agreement referred to in subparagraph (i), the amount of the consideration referable to the delivery of goods of each such kind shall be ascertained in the manner specified in section 5 (5) (b).
(9) (a) The value of any interest in immovable goods shall be the open market price of such interest.
(b) 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), and
“the open market price”, in relation to the delivery of any goods or the rendering of any 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 or rendered in the open market at the time of the event in question.
Rates of tax.
11.—(1) Tax shall, subject to subsection (2), be charged at whichever of the following rates is appropriate in any particular case—
(a) 5·26 per cent. of the appropriate amount of any consideration, other than consideration to which paragraph (b) applies, which relates to the delivery of goods or the rendering of services of a kind specified in the Third Schedule,
(b) 11·11 per cent. of the appropriate amount of any consideration which relates to the promotion of dances and the delivery (if any) of goods of a kind specified in the Third Schedule and the rendering (if any) of services which but for this paragraph would be chargeable at the rate of 5·26 per cent. delivered or rendered in connection with dances, where payment of the consideration for such delivery or rendering is included in the consideration in respect of admission to the dance or is a condition of admission,
(c) 30·26 per cent. of the appropriate amount of any consideration which relates to the delivery of goods of a kind specified in the Fourth Schedule,
(d) zero per cent. of the appropriate amount of any consideration which relates to the delivery of any goods in the circumstances specified in paragraph (i) or (v) of the Second Schedule or the delivery of goods of a kind specified in paragraphs (vi) to (viii) of that Schedule or the rendering of services of a kind specified in that Schedule, and
(e) 16·37 per cent. of the appropriate amount of any consideration which relates to the delivery of any other goods or the rendering of any other services.
(2) Where goods which are of a kind specified in the Fourth Schedule and which—
(a) were imported, or sold in the State, before the specified day in such circumstances that wholesale tax was chargeable or would have been chargeable if that tax had been in force on the date of the importation or sale, or
(b) were imported or delivered on any previous occasion on or after that date in such circumstances that tax at the rate of 30·26 per cent. was chargeable in relation to such importation or delivery,
are delivered within the State on or after the specified day by a person other than a manufacturer of goods of the kind so delivered, tax shall be charged at the rate of 5·26 per cent. of the appropriate amount of the consideration for such delivery.
(3) Subject to sections 5 (5) and 10 (8) (c), where—
(a) goods of different kinds or services of different kinds or goods, whether or not of different kinds, and services, whether or not of different kinds, are delivered, or rendered, or delivered and rendered, for a consideration that is referable to the transaction as a whole and not separately to the different kinds of goods or goods and services, and
(b) but for this subsection, tax would fall to be charged at two or more rates in respect of the transaction.
tax shall be chargeable in respect of the transaction at the rate which is the higher or highest rate that, but for this subsection, would be chargeable in relation to any of the goods or services, as the case may be.
(4) Where goods for the manufacture of which materials have been supplied by or on behalf of any person are delivered by the manufacturer to that person and the rate of tax chargeable in relation to the delivery of the goods exceeds that chargeable in relation to the delivery of the materials, the person who delivers the goods shall be liable, in addition to any other liability imposed on him by this Act, to pay tax on the value of the materials supplied to him, at a rate equivalent to the difference between the two aforementioned rates.
(5) Where, in relation to an agreement of the kind referred to in section 3 (1) (b), the accountable person in respect of the tax chargeable on any portion of the consideration is a person other than the person who delivered the goods to which the agreement relates, the rate of tax at which the said portion of the consideration shall be chargeable shall be the rate applicable to the delivery of the goods in question.
(6) Where immovable goods consisting of machinery or business installations are let separately from other immovable goods of which they form part, tax shall be chargeable in respect of the transaction at the rate which would be chargeable if it were a hiring of movable goods of the same kind.
(7) The following provisions shall have effect for the purposes of subsection (1) (b):
(a) sections 8 (3) and 14 shall not apply to a person in so far as he is chargeable with tax at the rate specified in the said subsection (1) (b);
(b) the “appropriate amount of any consideration” shall be the total amount of money, excluding tax, received or receivable from persons admitted to a dance in respect of admission, together with, in case goods are delivered or services are rendered, or both goods are delivered and services are rendered, in connection with the dance, and payment of the consideration therefor is a condition of admission and is not included in the consideration in respect of admission, the total amount of money received or receivable in respect thereof;
(c) every person who intends to promote a dance or a series of dances shall notify the Revenue Commissioners in accordance with regulations of his intention to do so;
(d) the proprietor of any premises shall not promote a dance therein, or allow a dance to be promoted therein by any other person, unless he has received notice from the Revenue Commissioners that they have been notified in accordance with paragraph (c);
(e) paragraphs (a) to (d) and subsection (1) (b) shall not apply in any case in which the number of persons to be admitted to the dance is limited to one hundred and the consideration for admission does not exceed twenty new pence.
(8) (a) The Minister may by order declare that the rate at which tax shall be charged on the delivery or the importation of goods of any kind, or on the rendering of services of any kind, shall be a rate specified in subsection (1) which is lower than the rate at which, but for the order, tax would be charged.
(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 has been 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.
(9) Subject to subsection (7), in this section “appropriate amount of any consideration” means the amount, as ascertained in accordance with section 10, on which tax is chargeable.
Deduction for tax borne or paid.
12.—(1) In computing the amount of tax payable by an accountable person in respect of any taxable period there may be deducted—
(a) the tax charged to him during such period by other accountable persons by means of invoices, prepared in the manner prescribed by regulations, in respect of deliveries of goods made or services rendered to him,
(b) the tax charged to him during such period by means of invoices, prepared in the manner prescribed by regulations and issued by persons authorised in accordance with section 13 to issue such invoices, in respect of deliveries of goods made or services rendered to him,
(c) the tax paid by him during such period in respect of goods imported by him,
(d) the tax chargeable during such period in respect of goods used for the purposes of his business and treated as delivered in accordance with section 3 (1) (e), and
(e) the tax chargeable during such period in respect of services rendered by him for the purposes of his own business and deemed under section 5 (2), for the purposes of this Act, to be rendered in the course of business:
Provided that, in relation to the delivery or importation of any goods of a kind specified in the Fourth Schedule, the amount deductible under this section by a person, other than a manufacturer of goods of the kind so delivered or imported, shall not exceed a sum representing, in the case of delivery of such goods to him, 5·26 per cent. of the consideration payable by him, exclusive of the tax payable in respect of the delivery by the person making the delivery or, in the case of an importation, 5·26 per cent. of the value of the goods calculated in accordance with section 15 (4).
(2) If, in relation to any taxable period, the total amount deductible under this section exceeds the amount which, but for this section, would be payable in respect of such period, the excess shall be repaid to the accountable person.
(3) Notwithstanding anything in subsection (1), a deduction of tax shall not be made if, and to the extent that, such tax relates to—
(a) the provision of food, drink, accommodation or other personal services for the accountable person, his agents or employees,
(b) entertainment expenses incurred by the accountable person, his agents or employees,
(c) the acquisition (including hiring) of motor vehicles of a kind specified in the Fourth Schedule otherwise than as stock-in-trade (within the meaning of section 34) or for the purposes of a business which consists in whole or part of the hiring of such vehicles,
(d) the purchase of petrol otherwise than as stock-in-trade (within the meaning of the said section 34),
(e) any activity of the accountable person which is either an exempted activity or is outside the scope of his business.
(4) Any necessary apportionment between tax which may be deducted in accordance with this section and tax which may not be deducted shall be made in accordance with regulations.
Special provisions for tax invoiced by farmers and fishermen.
13.—(1) Subject to subsection (2), where a person who carries on the business of farming or fishing and—
(a) who is not an accountable person under the provisions of section 8 (3) (a), and
(b) who is not an accountable person by election,
delivers goods or renders services to an accountable person, the first-mentioned person shall, subject to section 17 (2), issue to the accountable person an invoice, and the accountable person shall be entitled to treat as tax deductible under section 12 an amount equal to 1 per cent. of the consideration stated in the invoice, including any tax stated separately therein.
(2) Subsection (1) shall apply if, but only if—
(a) the goods in question are goods of a kind specified in subparagraph (i) or (ii) of section 8 (3) (a) or the services in question are services of a kind specified in subparagraph (iii) of the said section 8 (3) (a), and
(b) a deduction could have been claimed under section 12 by the accountable person if such goods or services had been delivered or rendered to him by another accountable person and an invoice charging the appropriate tax had been issued in accordance with regulations.
(3) (a) The Minister may by order vary the percentage of consideration which may, in accordance with subsection (1), be treated as tax deductible under section 12 and may by order make corresponding variations in the percentage of total consideration specified in section 10 (7) on which tax is chargeable on the delivery of livestock and in the percentage of value specified in section 15 (4) (b) on which tax is chargeable on the importation of livestock.
(b) The Minister may by order amend or revoke an order under this subsection, including this paragraph,
(c) An order under this subsection shall be laid before Dáil Éireann as soon as may be after it has been 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.
(4) For the purposes of this section “farming or fishing” does not include—
(a) the operation of a nursery or garden for the sale of produce,
(b) commercial production of poultry or eggs,
(c) fur farming, or
(d) fish farming,
by a person other than a person to whom paragraph (c) or (d) of section 8 (3) applies.
Payment based on cash receipts.
14.—(1) (a) A person who satisfies the Revenue Commissioners that, taking one taxable period with another, he derives not less than 90 per cent. of the total amount on which, but for this section, tax payable by him would be chargeable by virtue of section 2 (1) (a), from the delivery of taxable goods to persons who are not registered persons or the rendering of taxable services to such persons, may, in accordance with regulations, be authorised to treat the moneys which he has 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, during the period during which he is so authorised, references in this Act to consideration shall, in relation to the person so authorised, be construed, for the purposes of section 10 (1), as references to moneys which he has actually received.
(b) A person, other than a person to whom paragraph (a) applies, may, in accordance with regulations, be authorised to treat the moneys which he has received in respect of the rendering of taxable services as the consideration for the rendering of such services, and during the period during which he is so authorised, references in this Act to consideration shall, in relation to services rendered by the person so authorised, be construed, for the purposes of section 10 (1), as references to moneys which he has actually received.
(2) Where a person, who for any period of time is authorised under subsection (1) to treat the moneys which he has received for the delivery of goods or the rendering of services as the consideration for such delivery or rendering, ceases to be so authorised or ceases to be an accountable person, his liability for the taxable period in which the cesser occurs shall, in accordance with regulations, be adjusted by reference to the amounts, if any, due to him at the commencement and end of that period of time in respect of such deliveries and such rendering of services.
Charge of tax on imported goods.
15.—(1) Subject to subsection (2), sections 3 to 10, 12, 14, 16 to 19, 21 to 26, 32 to 37, 39, 40 and 42 shall not apply to tax provided for by section 2 (1) (b) and, as on and from the specified day that tax shall be charged—
(a) on goods of a kind specified in Part I of the Third Schedule at the rate of 5·26 per cent. of the value of the goods,
(b) on goods of a kind specified in the Fourth Schedule at the rate of 30·26 per cent. of the value of the goods, and
(c) on all other goods at the rate of 16·37 per cent. of the value of the goods.
(2) (a) Subject to paragraph (b), tax as aforesaid shall not be charged on—
(i) goods imported by a registered person for the purposes of his business, or
(ii) goods of a kind specified in paragraphs (vi) to (viii) of the Second Schedule or the delivery of which would be an exempted activity.
(b) Where a person imports goods of a kind specified in the Fourth Schedule, paragraph (a) shall not apply in relation to the goods unless the importer is a manufacturer of goods of the kind imported.
(3) Subject to the foregoing provisions of this section, the provisions of the Customs Consolidation Act, 1876, and the enactments amending that Act and other enactments relating to customs (but excluding section 11 of the Finance (Miscellaneous Provisions) Act, 1958), shall apply to tax referred to in this section as if it were a duty of customs:
Provided however that section 6 of the Customs and Inland Revenue Act, 1879, and section 25 (2) of the Finance Act, 1933, shall so apply only in relation to goods which are being reimported by the person who exports them.
(4) (a) Subject to paragraph (b), the value of any goods for the purpose of this section shall be their value as ascertained in accordance with section 15 of, and the Third Schedule to, the Finance Act, 1952, increased by the amount of any customs duty payable thereon.
(b) The value of livestock for the purposes of this section shall be 19·20 per cent. of their value as ascertained in accordance with paragraph (a).
Duty to keep records.
16.—(1) Every accountable person shall, in accordance with regulations, keep full and true records of all transactions which affect or may affect his liability to tax.
(2) Every person, other than an accountable person, who delivers goods in the course of business or renders services in the course of business shall keep all invoices issued to him in connection with the delivery of goods or the rendering of services to him for the purpose of such business.
(3) Records and invoices kept by a person pursuant to this section and any books, credit notes, debit notes, receipts, accounts, vouchers, bank statements or other documents whatsoever which relate to the delivery of goods by the person or the rendering of services by the person and are in the power, possession or procurement of the person and, in the case of any such book, invoice, credit note, debit note, receipt, account, voucher or other document which has been issued by the person to another person, any copy thereof which is in the power, possession or procurement of the person shall be retained in his power, possession or procurement for a period of six years from the date of the latest transaction to which the records or invoices or any of the other documents relate:
Provided that this section shall not require the retention of records or invoices or any of the other documents in respect of which the Revenue Commissioners notify the person concerned that retention is not required, nor shall it apply to the books and papers of a company which have been disposed of in accordance with section 305 (1) of the Companies Act, 1963.
Invoices.
17.—(1) An accountable person who delivers goods or renders services to another accountable person in such circumstances that tax is chargeable shall issue to that other accountable person in respect of each such delivery of goods or rendering of services an invoice in such form and containing such particulars as may be specified by regulations.
(2) A person who in accordance with section 13 (1) is required to issue an invoice in respect of the delivery of goods or the rendering of services to an accountable person shall, in respect of each delivery of goods or rendering of services of a kind specified in section 13 (2), issue an invoice in the form and containing such particulars as may be specified by regulations if, but only if, the following conditions are fulfilled:
(a) the issue of an invoice is requested by the accountable person,
(b) the accountable person supplies the form for the purpose of the invoice and enters the appropriate particulars thereon, and
(c) the accountable person gives to the person by whom the goods are delivered or the services are rendered a copy of the invoice.
(3) Where, subsequent to the issue of an invoice by a person to an accountable person in accordance with subsection (1), the consideration as stated in the invoice is increased or reduced, or a discount is allowed, whichever of the following provisions is appropriate shall have effect:
(a) if the consideration is increased, the person shall issue to the accountable person another invoice in such form and containing such particulars as may be specified by regulations in respect of such increase,
(b) if the consideration is reduced or a discount is allowed, the person shall issue to the accountable person a document (in this Act referred to as a credit note) containing particulars of the reduction or discount in such form and containing such other particulars as may be specified by regulations, and the amount which the accountable person may deduct under section 12 shall, in accordance with regulations, be reduced by the amount of tax shown on the credit note.
(4) Where, subsequent to the issue by a person to an accountable person 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) if the consideration is increased and the conditions specified in subsection (2) are fulfilled in relation to the invoice hereinafter mentioned, the person shall issue to the accountable person another invoice in respect of the increase in such form and containing such particulars as may be specified by regulations, and
(b) if the consideration is reduced or a discount is allowed, the accountable person shall amend the invoice by reducing the consideration stated therein by the amount of the reduction or discount and by making, in accordance with regulations, a corresponding reduction in the amount deductible under section 12.
(5) If an accountable person issues an invoice stating a greater amount of tax than that properly attributable to the consideration stated therein, or issues a credit note stating a lesser amount of tax than that properly attributable to the reduction in consideration or the discount stated therein, he shall be liable to pay to the Revenue Commissioners the excess amount of tax stated in the invoice or the amount of the deficiency of tax stated in the credit note.
(6) A person who is not a registered person and who, otherwise than as required by section 13, issues an invoice stating an amount of tax shall, in relation to the amount of tax stated, be deemed, for the purposes of this Act, to be an accountable person and shall be liable to pay the amount to the Revenue Commissioners.
(7) An invoice or credit note shall be issued within such time after the date of delivering goods or rendering services as may be specified by regulations and an amendment of an invoice pursuant to subsection (4) (b) shall be effected within such time as may be specified by regulations.
(8) Notwithstanding anything in subsection (7), where payment for the delivery of goods or the rendering of services is made to a person, either in full or by instalments, before the delivery or rendering is completed, the person shall issue an invoice in accordance with subsection (1) or subsection (2), as may be appropriate, within such time after the date of actual receipt of the full payment or the instalment as may be specified by regulations.
(9) (a) Notwithstanding anything in subsection (3), where, subsequent to the issue to a registered person of an invoice in accordance with subsection (1), the consideration stated in the invoice is reduced or a discount is allowed in such circumstances that, by agreement between the persons concerned, the amount of tax stated in the invoice is unaltered, paragraph (b) of the said subsection (3) shall not apply in relation to the person by whom the invoice was issued.
(b) In a case to which paragraph (a) applies—
(i) the reduction or discount concerned shall not be taken into account in computing the liability to tax of the person making the reduction or allowing the discount,
(ii) subsection (5) shall not apply, and
(iii) the amount which the person in whose favour the reduction or discount is made or allowed may deduct in respect of the relevant transaction under section 12 shall not be reduced.
(10) Where—
(a) goods are delivered or services are rendered to a registered person by another registered person or goods or services of a kind specified in section 13 (2) are delivered or rendered to such a person by a person who is not a registered person but who is required under section 13 (1) to issue an invoice to a registered person, and
(b) the person to whom the goods are delivered or the services are rendered issues to the other person, before the date on which an invoice is issued by that other person, a document (in this Act referred to as a settlement voucher) in such form and containing such particulars as may be specified by regulations, then, for the purposes of this Act—
(i) the person who issues the settlement voucher shall, if the person to whom it is issued accepts it, be deemed to have received from the person by whom the voucher was accepted an invoice containing the particulars set out in the voucher, and
(ii) the person to whom the settlement voucher is issued shall, if he accepts it, be deemed to have issued to the person from whom the voucher was received an invoice containing the particulars set out in the voucher.
(11) Where a person who is entitled to receive a credit note under subsection (3) (b) from another person issues to that other person, before the date on which a credit note is issued by that other person, a document (in this subsection referred to as a 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 note was accepted a 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 credit note containing the particulars set out in such debit note.
(12) (a) An accountable person shall—
(i) if requested in writing by another person and if the request states that the other person is entitled to repayment of tax under section 20 (3), give to that other person in writing the particulars of the amount of tax chargeable to the accountable person in respect of the delivery by him of the goods specified in the request or of the rendering by him of the services so specified,
(ii) if requested in writing by another person and if the request states that that other person is entitled to repayment of tax under section 5 (4), give to that other person in writing the particulars specified in regulations for the purposes of subsection (1) in respect of the services rendered by the accountable person to that other person that are specified in the request, and
(iii) if requested in writing by another person and if the request states that that other person is entitled to repayment of tax under section 20 (2), give to that other person in writing the particulars of the amount of tax chargeable to the accountable person in respect of the delivery by him of the radio broadcasting reception apparatus and parts thereof that are specified in the request.
(b) A request under paragraph (a) shall be complied with by the person to whom it is given within thirty days after the date on which the request is received by him.
Inspection and removal of records.
18.—(1) An authorised officer may, for the purpose of making any enquiry which he considers necessary in relation to liability to tax of any person, enter any premises in which the officer has reason to believe that such person is carrying on business and the officer may request the production of, search for and inspect any books, invoices, credit notes, debit notes, receipts, accounts, bank statements, vouchers or other documents whatsoever relating to the delivery of goods or the rendering of services and may remove and retain any such books, invoices, credit notes, debit notes, receipts, accounts, vouchers, bank statements or other documents for such period as may be reasonable for their examination or for the purpose of any proceedings for the recovery of a penalty under this Act.
(2) Upon request made by an authorised officer at any premises in which a person carries on business, the person, or any person employed by him, shall produce to the authorised officer all books, invoices, credit notes, debit notes, receipts, accounts, vouchers, bank statements or other documents whatsoever relating to the said business which may be in the power, possession or procurement of the person to whom the request is made and shall permit the officer to inspect and remove any documents so produced.
(3) A person shall not wilfully obstruct or delay an authorised officer in the exercise of his powers under this section.
(4) Where, in pursuance of this section, an authorised officer enters any premises, carries out any search or requests production of any documents, he shall, on request, show his authorisation for the purpose of this section to the person concerned.
(5) In this section “authorised officer” means an officer of the Revenue Commissioners authorised by them in writing for the purposes of this section.
Tax due and payable.
19.—(1) Tax chargeable under section 2 (1) (a) shall be due—
(a) in case an invoice is required under section 17 to be issued, at the time of issue of the invoice, or if the invoice is not issued in due time, upon the expiration of the period within which the invoice should have been issued;
(b) in case a person is liable under subsection (5) or (6) of section 17 to pay an amount of tax by reference to an invoice or credit note issued by him, at the time of issue of such invoice or credit note, and
(c) in any other case, at the time the goods are delivered or the services are rendered:
Provided that in relation to any delivery of taxable goods or rendering of taxable services in respect of which the moneys received are authorised in accordance with section 14 to be treated as the consideration for such delivery or rendering—
(i) paragraph (a) shall not apply, and
(ii) the tax chargeable in relation to the delivery of goods or the rendering of services to other persons shall be due when the moneys in respect of such transactions are received.
(2) Notwithstanding anything in this Act, the tax chargeable under section 2 (1) (a) or the relevant part thereof, shall fall due not later than the time when the amount in respect of which it is payable has been received either in full or in part and where the amount is received in full or in part before the delivery of the goods or the rendering of the service to which it relates, a delivery or rendering for a consideration equal to the amount received of such part of the goods or services as is equal in value to the amount received, shall be deemed, for the purposes of this Act, to have taken place at the time of such receipt.
(3) Within nine days immediately after the tenth day of the month immediately following a taxable period, an accountable 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 under section 2 (1) (a) by him during the taxable period 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 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.
Refund of tax.
20.—(1) Where, on a claim made in accordance with regulations, it is shown to the satisfaction of the Revenue Commissioners that, in relation to any taxable period, the amount of tax actually paid to the Collector-General in accordance with section 19 together with the amount of tax which qualified for deduction under section 12 exceeds the tax, if any, which would properly be payable if no deduction were made under the said section 12, they may refund the excess and may include any interest which has been paid under section 21 in the amount refunded.
(2) Notwithstanding anything in this Act, a refund of the tax paid in respect of radio broadcasting reception apparatus and parts thereof belonging to an institution or society may be made to the institution or society if, but only if—
(a) in the opinion of the Revenue Commissioners, it has for its primary object the amelioration of the lot of blind persons, and
(b) it shows, to the satisfaction of the Revenue Commissioners, that the goods in question are intended for the use of blind persons.
(3) (a) The Minister may by order provide that a person who fulfils to the satisfaction of the Revenue Commissioners such conditions as may be specified in the order in relation to the delivery to such person of goods of a kind specified in the order or the rendering to him of services of a kind so specified shall be entitled to be repaid so much, as is specified in the order, of any tax borne or paid by him in relation to such delivery or rendering as does not qualify for deduction under section 12 in computing his liability to tax.
(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.
(4) No refund shall be made under this section or under section 5 (4) unless the claim is made within the period of ten years from the end of the taxable period to which the claim relates.
Interest.
21.—(1) Where any amount of tax becomes payable under section 19 (3) and is not paid, simple interest on the amount shall be paid by the accountable person, and such interest shall be calculated from the date on which the amount became payable and at a rate of 1 per cent. for each month or part of a month during which the amount remains unpaid:
Provided that if the amount of the interest as so calculated is less than £5, the amount of interest payable shall be £5.
(2) Subsection (1) shall apply—
(a) to tax recoverable by virtue of a notice under section 22 as if the tax were tax which the person was liable to pay for the respective taxable period or periods comprised in the notice, and
(b) to tax recoverable by virtue of a notice under section 23 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 expired or the appeal provided for in that section was determined by agreement or otherwise, whichever taxable period is the later.
Estimation of tax due for a taxable period.
22.—(1) If within the time prescribed by section 19 (3) an accountable person fails to furnish in accordance with the relevant regulations a return of the tax payable by him in respect of any taxable period, then, without prejudice to any other action which may be taken, the Revenue Commissioners may, in accordance with regulations, but subject to section 30, estimate the amount of tax payable by him in respect of that taxable period and serve notice on him of the amount estimated.
(2) Where a notice is served under subsection (1) on a person, the following provisions shall apply:
(a) the person may, if he claims that he is not an accountable person, by giving notice in writing to the Revenue Commissioners within the period of twenty-one days from the date of the service of the notice, require the claim to be referred for decision to the Appeal Commissioners and their decision shall, subject to section 25, be final and conclusive,
(b) on the expiration of the said period, if no such claim is required to be so referred, or if such a claim is required to be so referred, on final determination against the claim, the estimated tax specified in the notice shall be recoverable in the same manner and by the like proceedings as if the person had furnished, within the prescribed period, a true and correct return, in accordance with regulations, for the taxable period to which the estimate relates, showing as due by him such estimated tax,
(c) if at any time after the service of the notice the person furnishes a return, in accordance with regulations, in respect of the taxable period specified in the notice and pays tax in accordance with the return, together with any interest and costs which may have been incurred in connection with the default, the notice shall, subject to paragraph (d), stand discharged and any excess of tax which may have been paid shall be repaid,
(d) where action for the recovery of tax specified in a notice under subsection (1), being action by way of the institution of proceedings in any court or the issue of a certificate under section 485 of the Income Tax Act, 1967, has been taken, paragraph (c) shall not, unless the Revenue Commissioners otherwise direct, apply in relation to that notice until the said action has been completed.
(3) A notice given by the Revenue Commissioners under subsection (1) may extend to two or more taxable periods.
Estimation of tax due for any period.
23.—(1) Where the Revenue Commissioners have reason to believe that the total amount of tax payable by an accountable person, in relation to any period consisting of one taxable period or of two or more consecutive taxable periods, was greater than the total amount of tax (if any) paid by him in relation to that period, 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 in respect of the taxable period or periods comprised in such period and may serve a notice on the person specifying—
(a) the total amount of tax so estimated,
(b) the total amount of tax (if any) paid by the person in relation to the said period, and
(c) the balance of tax remaining unpaid.
(2) Where notice is served on an accountable person under subsection (1), the following provisions shall apply:
(a) the person may, if he claims that the total amount of tax or the balance of tax remaining unpaid is excessive, on giving notice in writing 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,
(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 balance of tax remaining unpaid as specified in the notice or the amended balance of tax 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.
Recovery of tax.
24.—(1) (a) Without prejudice to any other mode of recovery, the provisions of any enactment relating to the recovery of income tax and the provisions of any rule of court so relating shall apply to the recovery of any tax payable in accordance with this Act and the regulations thereunder as they apply in relation to the recovery of income tax.
(b) In particular and without prejudice to the generality of paragraph (a), that paragraph applies the provisions of sections 480, 485, 486, 487, 488 and 491 of the Income Tax Act, 1967.
(c) Provisions as applied by this section shall so apply subject to any modifications specified by regulations under this Act.
(2) In proceedings instituted under this section or any regulations for the recovery of any amount of tax—
(a) a certificate signed by an officer of the Revenue Commissioners which certifies that a stated amount of tax is due and payable by the defendant shall be evidence, until the contrary is proved, that that amount is so due and payable, and
(b) a certificate certifying as aforesaid and purporting to be signed by an officer of the Revenue Commissioners may be tendered in evidence without proof and shall be deemed, until the contrary is proved, to have been signed by an officer of the Revenue Commissioners.
(3) Any reference in the foregoing subsections to an amount of tax includes a reference to interest payable in the case in question under section 21.
(4) Subject to this section, the rules of the court concerned for the time being applicable to civil proceedings shall apply to proceedings by virtue of this section or any regulation under this Act.
(5) Where an order which was made before the passing of this Act under section 12 of the Court Officers Act, 1945, contains a reference to levy under a certificate issued under section 485 of the Income Tax Act, 1967, that reference shall be construed as including a reference to levy under a certificate issued under the said section 485 as extended by this section.
Appeals.
25.—(1) Any person aggrieved by a determination of the Revenue Commissioners in relation to—
(a) a liability to tax under subsection (5) or (6) of section 17,
(b) a charge of tax in accordance with regulations, or
(c) a claim for repayment of tax,
against which an appeal to the Appeal Commissioners is not otherwise provided for under this Act may, on giving notice in writing to the Revenue Commissioners within twenty-one days after the notification to the person aggrieved of the determination, appeal to the Appeal Commissioners.
(2) The provisions of the Income Tax Acts relating to—
(a) the appointment of times and places for the hearing of appeals;
(b) the giving of notice to each person who has given notice of appeal of the time and place appointed for the hearing of his appeal;
(c) the determination of an appeal by agreement between the appellant and an inspector of taxes or other officer appointed by the Revenue Commissioners in that behalf;
(d) the determination of an appeal by the appellant giving notice of his intention not to proceed with the appeal;
(e) the hearing and determination of an appeal by the Appeal Commissioners, including the hearing and determination of an appeal by one Appeal Commissioner;
(f) the determination of an appeal through the neglect or refusal of a person who has given notice of appeal to attend before the Appeal Commissioners at the time and place appointed;
(g) the extension of the time for giving notice of appeal, and the readmission of appeals by the Appeal Commissioners;
(h) the rehearing of an appeal by a judge of the Circuit Court and the statement of a case for the opinion of the High Court on a point of law;
(i) the payment of tax in accordance with the determination of the Appeal Commissioners notwithstanding that an appeal is required to be reheard by a judge of the Circuit Court or that a case for the opinion of the High Court on a point of law has been required to be stated or is pending;
(j) the payment of tax which is agreed not to be in dispute in relation to an appeal; and
(k) the procedures for appeal,
shall, with any necessary modifications, apply to a claim under section 22 or an appeal under section 23 or this section as if the claim or appeal were an appeal against an assessment to income tax.
Penalties generally.
26.—(1) A person who does not comply with section 9 (2), 11 (7), 13, 16, 17, 18 or 19 or any provision of regulations in regard to any matter to which the foregoing sections relate shall be liable to a penalty of £20, together with, in the case of a continuing non-compliance, a penalty of the like amount for every day on which the non-compliance is continued.
(2) A person who is not a registered person and who, on or after the specified day, otherwise than under and in accordance with section 13, issues an invoice in which an amount of tax is stated shall be liable to a penalty of £20.
(3) Where a person mentioned in subsection (1) or (2) is a body of persons, the secretary shall be liable to a separate penalty of £20.
(4) All penalties under this section may, without prejudice to any other method of recovery, be proceeded for and recovered summarily in the same manner as in summary proceedings for recovery of any penalty under any Act relating to the excise, and, notwithstanding section 10 (4) of the Petty Sessions (Ireland) Act, 1851, summary proceedings under this section may be instituted within three years from the date of the incurring of the penalty.
(5) Where—
(a) a person does not comply with section 9 (2), 18 (2) or 19 (3),
(b) compliance is required within a particular period, and
(c) the person continues, during a further period of two or more days, not to furnish the particulars or return concerned or produce for inspection or permit the removal of the documents concerned,
the non-compliance shall be regarded, for the purposes of subsection (1), as a non-compliance continuing on every day, other than the first, of the further period.
(6) In proceedings for recovery of a penalty under this section—
(a) a certificate signed by an officer of the Revenue Commissioners which certifies that he has inspected the relevant records of the Revenue Commissioners and that it appears from them that, during a stated period, stated particulars or stated returns were not furnished by the defendant shall be evidence until the contrary is proved that the defendant did not, during that period, furnish the particulars or return,
(b) a certificate signed by an officer of the Revenue Commissioners which certifies that he has inspected the relevant records of the Revenue Commissioners and that it appears from them that a stated document was duly sent to the defendant on a stated day shall be evidence until the contrary is proved that that person received that document in the ordinary course,
(c) a certificate signed by an officer of the Revenue Commissioners which certifies that he has inspected the relevant records of the Revenue Commissioners and that it appears from them that a stated notice was not issued by them to the defendant shall be evidence until the contrary is proved that the defendant did not receive the notice in question,
(d) a certificate certifying as provided for in paragraph (a), (b) or (c) and purporting to be signed by an officer of the Revenue Commissioners may be tendered in evidence without proof and shall be deemed, until the contrary is proved, to have been signed by an officer of the Revenue Commissioners.
(7) Subject to this section, the rules of the court concerned for the time being applicable to civil proceedings shall apply to proceedings pursuant to this section.
Fraudulent returns, etc.
27.—(1) Where a person fraudulently or negligently, for the purposes of this Act or of regulations, produces, furnishes, gives, sends or otherwise makes use of, any incorrect return, invoice, credit note, debit note, receipt, account, voucher, bank statement, estimate, statement, information, book, document, record or declaration, he shall, subject to subsection (2), be liable to a penalty of—
(a) £100, and
(b) the amount, or, in the case of fraud, twice the amount of the difference between the amount of tax paid by such person for the period in question and the amount of tax properly payable by him if the said return, invoice, credit note, debit note, receipt, account, voucher, bank statement, estimate, statement, information, book, document, record or declaration had been correct.
(2) Where a person mentioned in the foregoing subsection is a body of persons—
(a) the reference in paragraph (a) of that subsection to £100 shall be construed as a reference to £500, or, in the case of fraud, £1,000, and
(b) the secretary shall be liable to a separate penalty of £100, or, in the case of fraud, £200.
(3) Where any such return, invoice, credit note, debit note, receipt, account, voucher, bank statement, estimate, statement, information, book, document, record or declaration as is mentioned in subsection (1) was made or submitted by a person neither fraudulently nor negligently and it comes to his notice (or, if he has died, to the notice of his personal representative) that it was incorrect, then, unless the error is remedied without unreasonable delay, the return, invoice, credit note, debit note, receipt, account, voucher, bank statement, estimate, statement, information, book, document, record or declaration shall be treated for the purposes of this section as having been negligently made or submitted by him.
(4) If a person, in a case in which he represents that he is a registered person or is a manufacturer of certain goods or uses a registration number allotted under section 9, 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 which should have been paid on importation.
(5) A person who fraudulently or negligently—
(a) issues an invoice in which an amount of tax is stated, in such circumstances that the said amount does not represent the amount of tax which becomes due by him in respect of the transaction to which the invoice relates, or
(b) issues a credit note showing an amount of tax other than that properly applicable to the transaction to which the credit note relates,
shall be liable to a penalty of £100 in addition to his liability under section 17 (5) in respect of the issue of any such invoice or credit note.
(6) Notwithstanding anything in section 30, proceedings for the recovery of any penalties under this section shall not be out of time by reason that they are commenced after the time allowed by the said section 30.
(7) For the purposes of this section, any return, invoice, credit note, debit note, receipt, account, voucher, bank statement, estimate, statement, information, book, document, record or declaration submitted on behalf of a person shall be deemed to have been submitted by that person unless he proves that it was submitted without his consent or knowledge.
(8) Any reference in the foregoing subsections to an amount of tax includes a reference to interest payable in the case in question under section 21.
Assisting in making incorrect returns, etc.
28.—Any person who assists in or induces the making or delivery, for the purposes of tax, of any return, invoice, credit note, debit note, receipt, account, voucher, bank statement, estimate, statement, information, book, document, record or declaration which he knows to be incorrect shall be liable to a penalty of £500.
Proceedings in High Court in respect of penalties.
29.—(1) Without prejudice to any other mode of recovery of a penalty under this Act, an officer of the Revenue Commissioners, authorised by them for the purposes of this subsection, may sue in his own name by civil proceedings for the recovery of the penalty in the High Court as a liquidated sum and the provisions of section 94 of the Courts of Justice Act, 1924, shall apply accordingly.
(2) If an officer who has commenced proceedings pursuant to this section, or who has continued the proceedings by virtue of this subsection, dies or otherwise ceases for any reason to be an officer authorised for the purposes of subsection (1) of this section—
(a) the right of such officer to continue the proceedings shall cease and the right to continue them shall vest in such other officer so authorised as may be nominated by the Revenue Commissioners,
(b) where such other officer is nominated under paragraph (a) of this subsection, he shall be entitled accordingly to be substituted as a party to the proceedings in the place of the first mentioned officer, and
(c) where an officer is so substituted, he shall give notice in writing of the substitution to the defendant.
(3) In proceedings pursuant to this section, a certificate signed by a Revenue Commissioner certifying the following facts, namely, that a person is an officer of the Revenue Commissioners and that he has been authorised by them for the purposes of subsection (1), shall be evidence until the contrary is proved of those facts.
(4) In proceedings pursuant to this section, a certificate signed by a Revenue Commissioner certifying the following facts, namely, that the plaintiff has ceased to be an officer of the Revenue Commissioners authorised by them for the purposes of subsection (1), that another person is an officer of the Revenue Commissioners, that such other person has been authorised by them for the purposes of subsection (1) and that he has been nominated by them in relation to the proceedings, for the purposes of subsection (2), shall be evidence until the contrary is proved of those facts.
(5) In proceedings pursuant to this section, a certificate certifying the facts referred to in subsection (3) or (4) and purporting to be signed by a Revenue Commissioner may be tendered in evidence without proof, and shall be deemed, until the contrary is proved, to have been so signed.
(6) Subject to this section, the rules of the High Court for the time being applicable to civil proceedings shall apply to proceedings pursuant to this section.
Time limits.
30.—(1) Subject to subsection (3) and sections 26 (4) and 27 (6), proceedings for the recovery of any penalty under this Act may be commenced at any time within six years next after the date on which it was incurred.
(2) Where the person who has incurred any penalty has died, any proceedings under this Act which have been or could have been commenced against him may be continued or commenced against his personal representative and any penalty awarded in proceedings so continued or commenced shall be a debt due from and payable out of his estate.
(3) Proceedings commenced by virtue of subsection (2) may be begun at any time not 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 at any time not 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 lodges a corrective affidavit for the purpose of assessment of estate duty after the year in which the deceased person died, the proceedings may be begun at any time before the expiration of two years next after the end of the year in which the corrective affidavit was lodged.
(4) (a) An estimation of tax under section 22 or 23 may be made at any time not later than ten years after the end of the taxable period to which the estimate relates or, where the period in respect of which the estimate is made consists of two or more taxable periods, after the end of the earlier or earliest taxable period comprised in such period:
Provided that in a case in which any form of fraud or neglect has been committed by or on behalf of any person in connection with or in relation to tax, an estimation as aforesaid may be made at any time for any period for which, by reason of the fraud or neglect, tax would otherwise be lost to the Exchequer.
(b) In this subsection “neglect” means negligence or a failure to give any notice, to furnish particulars, to make any return or to produce or furnish any invoice, credit note, debit note, receipt, account, voucher, bank statement, estimate, statement, information, book, document, record or declaration required to be given, furnished, made or produced by or under this Act or regulations:
Provided that a person shall be deemed not to have failed to do anything required to be done within a limited time if he did it within such further time, if any, as the Revenue Commissioners may have allowed; and where a person had a reasonable excuse for not doing anything required to be done, he shall be deemed not to have failed to do it if he did it without unreasonable delay after the excuse had ceased.
(5) (a) Where a person dies, an estimation of tax under section 22 or 23 (as the case may be) may be made on his personal representative for any period for which such an estimation could have been made upon him immediately before his death, or could be made upon him if he were living, in respect of tax which became due by such person before his death, and the amount of tax recoverable under any such estimation shall be a debt due from and payable out of the estate of such person.
(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 paragraph shall have effect subject to the proviso that where the personal representative lodges a corrective affidavit for the purposes of assessment of estate duty after 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.
Application of section 512 of the Income Tax Act, 1967.
31.—The provisions of section 512 of the Income Tax Act, 1967, shall apply to any penalty incurred under this Act.
Regulations.
32.—(1) The Revenue Commissioners shall make such regulations as seem to them to be necessary for the purpose of giving effect to this Act and of enabling them to discharge their functions thereunder and, without prejudice to the generality of the foregoing, the regulations may make provision in relation to all or any of the following matters—
(a) the manner in which exemption in respect of certain services may be waived under section 7 and any such waiver may be cancelled, and the adjustments, including a charge of tax, which may be made as a condition of any such cancellation;
(b) the treatment under section 5 (2) of the rendering of a service by a person for the purpose of a business activity in which he engages as the rendering of such service in the course of business;
(c) the particulars required for registration and the manner in which registration may be effected and cancelled;
(d) the manner in which a person may elect to be an accountable person and any such election may be cancelled, the treatment of an accountable person as a person who is not accountable, and the adjustments, including a charge of tax, which may be made as a condition of any such cancellation or treatment;
(e) the manner in which any amount may be apportioned;
(f) the treatment of portion of the consideration payable to certain farmers and fishermen in respect of goods delivered and services rendered by them as tax that may be deducted under section 12 in computing the amount of tax payable;
(g) the treatment of the total of the moneys actually received by a person in respect of the delivery of goods or the rendering of services as the total of the consideration which he is entitled to receive for such delivery or rendering and the adjustments, including a charge of tax, which may be made when a person becomes liable to account for tax on the basis of moneys received or, having been so liable, ceases to be so liable or ceases to be an accountable person;
(h) the keeping by accountable persons of records and the retention of such records and supporting documents;
(i) the form of invoice, credit note, debit note and settlement voucher required to be used for the purposes of this Act, the particulars required to be inserted in such documents and the period within which such documents are required to be issued;
(j) the furnishing of returns and the particulars to be shown thereon;
(k) the nomination by the Revenue Commissioners of officers to perform any acts and discharge any functions authorised by this Act to be performed or discharged by the Revenue Commissioners;
(l) the manner in which tax is to be recovered in cases of default of payment;
(m) the refund of tax in excess of the amount required by law to be borne, or paid to the Revenue Commissioners;
(n) disclosure to the Revenue Commissioners of such information as they may require for the ascertainment of liability to tax;
(o) the remission at the discretion of the Revenue Commissioners of small amounts of tax and interest;
(p) matters consequential on the death of a registered person or his becoming subject to any incapacity;
(q) service of notices;
(r) the acceptance of estimates (whether or not subject to subsequent review) of the amount of tax payable or of any amounts relating to such tax;
(s) the adjustment of the liability of an accountable person who delivers goods or renders services and of the liability of an accountable person to whom goods are delivered or services are rendered where goods are returned, the consideration is reduced, a bad debt is incurred or a discount is allowed;
(t) the valuation of interests in or over immovable goods;
(u) the estimation of tax due for a taxable or other period;
(v) the relief for stock-in-trade held on the specified day;
(w) the relief of a dealer in livestock from accountability for tax on the delivery by him of any such goods and the treatment of such dealer as a person required under section 13 to issue an invoice in respect of the delivery by him of any such goods; the treatment of a sale by auction by an auctioneer (including a livestock mart) of livestock as a delivery of such goods by a person required under section 13 to issue an invoice in respect of the delivery of such goods;
(x) the apportionment between tax which may be deducted under section 12 and tax which may not be deducted under that section, the review, by reference to the circumstances obtaining in any period not exceeding one year, of any such apportionment previously made, the charge or repayment of tax consequent on any such review and the furnishing of particulars by an accountable person to the Revenue Commissioners for the purpose of any such review;
(y) the particulars to be furnished and the manner in which notification is to be given to the Revenue Commissioners by a person who intends to promote a dance, and the manner in which the Revenue Commissioners shall notify the proprietor of any premises in regard to dances proposed to be promoted in such premises.
(2) Regulations under this section may make different provisions in relation to different cases and may in particular provide for differentiation between different classes of persons affected by this Act and for the adoption of different procedures for any such different classes.
(3) Every regulation made under this section shall be laid before Dáil Éireann as soon as may be after it is made and, if a resolution annulling the regulation is passed by Dáil Éireann within the next twenty-one days on which Dáil Éireann has sat after the regulation is laid before it, the regulation shall be annulled accordingly, but without prejudice to the validity of anything previously done thereunder.
Officer responsible in case of body of persons.
33.—(1) The secretary or other officer acting as secretary for the time being of any body of persons shall be answerable in addition to the body for doing all such acts as are required to be done by the body under any of the provisions relating to tax.
(2) Every such officer as aforesaid may from time to time retain out of any money coming into his hands, on behalf of the body, so much thereof as is sufficient to pay the tax due by the body and shall be indemnified for all such payments made in pursuance of this section.
(3) Any notice required to be given to a body of persons under any of the provisions relating to tax may be given to the secretary or other officer acting as secretary for the time being of such body.
(4) In this section “the provisions relating to tax” means—
(a) the provisions of this Act and regulations, and
(b) the provisions relating to tax of any subsequent Act.
Relief for stock-in-trade held on the specified day.
34.—(1) In computing the amount of tax payable by an accountable person, the following amounts may, subject to subsections (3) and (4), in addition to the deductions authorised by section 12, be deducted on account of stock-in-trade which has been delivered to, and has not been delivered by, him before the specified day and which is held by him at the commencement of that day, or incorporated in other stock-in-trade held by him at such commencement, that is to say:
(a) in case the accountable person was, immediately before the specified day, not registered for turnover tax under the provisions of section 49 of the Finance Act, 1963, nor required under the provisions of that section to furnish the particulars specified for registration, and was not registered for wholesale tax under the provisions of section 4 of the Finance (No. 2) Act, 1966, nor required under the provisions of that section to furnish the particulars specified for registration, an amount equal to the sum of the amounts which he would be liable to pay on account of turnover tax and wholesale tax if,
(i) he had been accountable for each of those taxes,
(ii) he had on the day immediately preceding the specified day sold the whole of his stock-in-trade aforesaid in the course of business to a person who was carrying on the same activities as his own and who had not given him, in accordance with section 50 of the Finance Act, 1963, a statement in writing quoting the turnover tax registration number of the person nor given him, in accordance with section 5 of the Finance (No. 2) Act, 1966, a statement in writing quoting the wholesale tax registration number of the person, and
(iii) he had on the said day immediately preceding the specified day received from the person mentioned in subparagraph (ii) payment for the stock-in-trade so deemed to have been sold of an amount equal to the cost to the accountable person of such stock or the market value thereof, whichever is the lower, and
(b) in case, immediately before the specified day the accountable person was registered for turnover tax under the provisions of section 49 of the Finance Act, 1963, or required under the provisions of that section to furnish the particulars specified for registration, but was not registered for wholesale tax under the provisions of section 4 of the Finance (No. 2) Act, 1966, nor required under the provisions of that section to furnish the particulars specified for registration, an amount equal to the amount of wholesale tax which he would be liable to pay if,
(i) he had been an accountable person for the purposes of wholesale tax,
(ii) he had on the day immediately preceding the specified day sold the whole of his stock-in-trade aforesaid in the course of business to a person who was carrying on the same activities as his own and who had in accordance with section 50 of the Finance Act, 1963, given him a statement in writing quoting the registration number of the person but had not given him, in accordance with section 5 of the Finance (No. 2) Act, 1966, a statement in writing quoting the wholesale tax registration number of such person, and
(iii) he had on the said day immediately preceding the specified day received from the person mentioned in subparagraph (ii) payment for the stock-in-trade so deemed to have been sold of an amount equal to the cost to the accountable person of such stock or the market value thereof, whichever is the lower.
(2) Where an accountable person—
(a) is not such a person as is mentioned in paragraph (a) or (b) of subsection (1) but was such a person at any time during the year ended the day immediately preceding the specified day or
(b) is such a person as is mentioned in paragraph (a) or (b) of subsection (1) and was such a person during a part of the year ended the day immediately preceding the specified day but was not such a person during another part of that year,
the Revenue Commissioners may allow such deduction or make such restriction in the deduction which would otherwise be allowable as in their opinion is just and reasonable having regard to the nature of the business carried on, the period during the year ended on the day immediately preceding the specified day during which the business was carried on and the period during the said year during which the person was such a person as is mentioned in the said paragraph (a) or (b) of subsection (1).
(3) A claim for a deduction under this section shall be made in accordance with regulations and the amount authorised to be deducted may be deducted by equal instalments in computing the amount of tax payable in respect of each of the taxable periods beginning on the first day of the first and second taxable periods next following that in which the specified day occurs.
(4) No deduction shall be granted under this section for any amount which is referable to turnover tax or wholesale tax on immovable goods on the delivery of which tax is, by virtue of section 4 (6), not chargeable or to wholesale tax on newspapers or periodicals, secondhand goods or any goods of a kind specified in the Fourth Schedule.
(5) In this section—
“stock-in-trade” means, in relation to any person, goods which are either—
(a) movable goods of a kind that are delivered by the person in the ordinary course of his business and are actually held for delivery or would be so held if they were mature or if their manufacture, preparation or construction were complete, or
(b) materials incorporated in immovable goods of a kind that are delivered by the person in the ordinary course of his business and that have not been delivered by him since the goods were developed, but are actually held for delivery or would be so held if their development were complete, or
(c) consumable materials incorporated in immovable goods by the person in the course of a business consisting of the rendering of a service of constructing, repairing, painting or decorating immovable goods where that service has not been completed, or
(d) materials which have not been incorporated in goods and are such as are used by the person in the manufacture or construction of goods of a kind that are delivered by the person in the ordinary course of his business or, where his ordinary business consists of repairing, painting or decorating immovable goods, are used by him as consumable materials in the course of that business;
materials referred to in paragraph (b) of the definition of “stock-in-trade” shall, for the purposes of subsection (1), be regarded as having been delivered to the same extent as the immovable goods into which they have been incorporated can be regarded as having been delivered;
materials referred to in paragraph (c) of the definition of “stock-in-trade” shall be regarded as having been delivered to the extent that the service in relation to which they have been used has been rendered;
“cost” means, in relation to stock-in-trade, the total of the money payable by the person for the delivery of the stock, including any addition made for turnover tax or wholesale tax, but excluding any discount or allowance deducted or deductible on payment for the stock.
Special provisions for adjustment and recovery of consideration.
35.—(1) (a) Notwithstanding the repeal by this Act of the provisions relating to turnover tax and wholesale tax, sums due on account of turnover tax or wholesale tax under a contract entered into before the specified day, together with any additional sums which might be recoverable by virtue of the provisions of section 9 of the Finance (No. 2) Act, 1966, section 7 of the Finance (No. 2) Act, 1968, section 58 of the Finance Act, 1969, section 51 of the Finance Act, 1970, or section 4 of the Finance (No. 2) Act, 1970, shall, in the absence of agreement to the contrary, but subject to subsection (2), be recoverable as if the said provisions relating to turnover tax and wholesale tax had not been repealed.
(b) (i) Subject to subparagraph (ii), where, under an agreement made before the specified day, an accountable person delivers goods or renders services on or after that day in such circumstances that tax is chargeable, the consideration provided for under the agreement shall, in the absence of any agreement to the contrary, be adjusted by excluding therefrom the amount, if any, included on account of turnover tax or wholesale tax or both of those taxes, as the case may be, and including therein an amount equal to the amount of the tax so chargeable, and the consideration as so adjusted shall be deemed to be the consideration provided for under the agreement.
(ii) The consideration provided for under an agreement for the delivery of immovable goods or the rendering of a service consisting of a development made before the specified day shall, in the absence of agreement to the contrary, be deemed, for the purposes of this paragraph, to include an amount of turnover tax and wholesale tax combined equal to the amount of tax chargeable in respect of the transaction.
(c) Where, under an agreement made before the specified day, a person, other than an accountable person, delivers goods or renders services on or after that day to another person (in this paragraph referred to as the buyer) in such circumstances that the buyer is, or would, if he were an accountable person, be entitled under section 13 to treat as tax deductible under section 12 such amount of the consideration for such delivery or rendering as is specified in subsection (1) of the said section 13, the consideration provided for under the agreement shall, in the absence of agreement to the contrary, be increased by that amount.
(2) Where, in relation to a delivery of goods or a rendering of services by an accountable person, the person issues an invoice in which the tax chargeable in respect of the transaction is stated separately, the tax 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 person:
Provided that, if the invoice is issued pursuant to section 17 (1), this subsection shall not apply unless it is in the form and contains the particulars specified by regulations.
Special provisions for deliveries made prior to the specified day.
36.—Notwithstanding anything in this Act, where, in relation to goods of any kind the consideration for the delivery of which would be chargeable at a particular rate if delivered on or after the specified day, the total consideration in respect of deliveries made during the period of three months ended on the day immediately preceding the specified day by a person, other than a person authorised under section 14 to account for tax in respect of the taxable period commencing on the specified day on the basis of moneys actually received, exceeds by more than 10 per cent. the moneys received during that period in respect of sales of goods of that kind, the excess shall, unless the Revenue Commissioners otherwise direct, be deemed, for the purposes of this Act, to be the consideration for the delivery of goods of that kind and the delivery shall be deemed, for those purposes, to have been made on the specified day.
Substitution of agent, etc., for person not resident in State.
37.—Where a person who is accountable for any tax, or on whom any duties are imposed by this Act or regulations, is not residing in the State, the Revenue Commissioners may, by notice in writing served on any agent, manager or factor, who is residing in the State and has acted on behalf of that person in the matters by reference to which that person is accountable or those duties are imposed, direct that he shall be substituted for that person as the person accountable for any such tax due in respect of transactions effected after the date of the service of the notice or that he shall be under an obligation to discharge any such duties arising after such date and, upon such direction having been served, he shall stand substituted accordingly and shall be subject to the same penalty as if he were the person who is accountable for the tax or on whom the duties are imposed.
Extension of certain Acts.
38.—(1) Section 1 of the Provisional Collection of Taxes Act, 1927, is hereby amended by the insertion of “and value-added tax” before “but no other tax or duty”.
(2) Section 1 of the Imposition of Duties Act, 1957, is hereby amended by the insertion in paragraph (gg) (inserted by the Finance Act, 1963) after “turnover tax” of “or value-added tax”, but no order shall be made under that Act for the purposes of increasing any of the rates of tax or extending the classes of activities or goods in respect of which tax is for the time being chargeable.
(3) Section 39 of the Inland Revenue Regulation Act, 1890, is hereby amended by the insertion of “value-added tax,” before “stamp duties”.
(4) The First Schedule to the Stamp Act, 1891, shall have effect as if the following exemption were inserted therein under the heading “Bill of Exchange or Promissory Note”:
“Bill drawn on any form supplied by the Revenue Commissioners for the purpose of remitting amounts of value-added tax”.
Consequential adjustments in regard to capital allowances.
39.—(1) In computing for any of the purposes of Parts XIII to XVIII inclusive of the Income Tax Act, 1967, or of section 22 of the Finance Act, 1971, the cost to a person of any machinery and plant or the amount of expenditure incurred by him, no account shall be taken of any amount included in such cost or expenditure for tax in respect of which the person may claim a deduction under section 12.
(2) In calculating for any of the purposes of Part XVI of the Income Tax Act, 1967, the amount of sale, insurance, salvage or compensation moneys to be taken into account in computing a balancing allowance or balancing charge to be made to or on a person, no account shall be taken of the amount of tax (if any) chargeable to the person in respect of those moneys.
Increase of excise duty on betting.
40.—The duty on bets imposed by section 24 of the Finance Act, 1926, shall (subject and without prejudice to the provisions of section 20 of the Finance Act, 1931) be charged, levied and paid on bets entered into on or after the specified day at the rate of fifteen per cent. of the amount of the bet in lieu of the rate of ten per cent. mentioned in section 13 of the Finance Act, 1956.
Repeals.
41.—Each enactment specified in column (2) of the Fifth Schedule is hereby repealed to the extent specified in column (3) of that Schedule in relation to moneys received on or after the specified day and as on and from the said specified day in relation to goods imported into the State.
Collection of tax.
42.—Tax shall be paid to and collected and levied by the Collector-General.
Care and management of tax.
43.—Tax is hereby placed under the care and management of the Revenue Commissioners.
Short title.
44.—This Act may be cited as the Value-Added Tax Act, 1972.
FIRST SCHEDULE
Exempted Activities
(i) Supply of stocks, shares and other securities;
(ii) supply of unused Irish postal, fiscal or social insurance stamps; or other stamps, coupons or tokens when supplied as things in action for a money consideration which is charged separately from the consideration for any goods or other services supplied in conjunction with the supply of such things in action and which is reasonable having regard to the exchange value of such things in action;
(iii) delivery of water by local authorities;
(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; and
(c) provision of parking accommodation for vehicles by the operators of car parks;
(v) provision of board and lodging otherwise than in the course of carrying on a hotel business;
(vi) services provided by the State or by a local authority other than the construction, repair, maintenance and improvement of roads, harbours and sewerage works;
(vii) services given in return for wages and salaries in respect of which income tax is chargeable under Schedule E of the Income Tax Act, 1967;
(viii) professional services of a medical, dental, optical or educational nature other than services rendered in the course of carrying on a business which consists in whole or in part of selling goods;
(ix) services rendered by hospitals, nursing homes, schools and similar establishments;
(x) services rendered in the course of their profession by solicitors, accountants, actuaries and veterinary surgeons;
(xi) services rendered in the course of their profession by barristers;
(xii) agency services in regard to—
(a) the arrangement of passenger transport or accommodation for persons,
(b) the delivery of goods sold by a house agent, or by an auctioneer in such circumstances that the goods are not regarded as delivered by the auctioneer,
(c) the collection of debts, rents or insurance premiums, and
(d) the rendering of other exempt services;
(xiii) banking and insurance services;
(xiv) lending money or affording credit otherwise than by means of hire-purchase or credit-sale transactions;
(xv) the national broadcasting and television services, excluding advertising;
(xvi) transport in the State of passengers and their accompanying baggage and the hiring (in this paragraph referred to as the current hiring) to a person of a motor vehicle, designed and constructed for the conveyance of persons by road, under a contract, other than a contract of a kind referred to in section 3 (1) (b), for any term or part of a term which when added to the term of any such hiring (whether of the same or another motor vehicle) to the same person during the period of 12 months ending on the date of the commencement of the current hiring does not exceed 5 weeks;
(xvii) betting;
(xviii) the issue of tickets or coupons for the purpose of a lottery;
(xix) admissions to zoological gardens;
(xx) the promotion of and admissions to sporting events, agricultural, commercial or industrial fairs, shows or exhibitions;
(xxi) the collection, storage and supply of human blood;
(xxii) funeral undertaking;
(xxiii) valuation services rendered by an auctioneer, house agent or chartered surveyor.
SECOND SCHEDULE
Goods and Services Chargeable at the Rate of Zero per cent.
Section 11 (1) (d).
(i) Goods delivered—
(a) outside the State, or
(b) inside the State but subject to a condition that they are to be transported directly by or on behalf of the person making the delivery—
(I) outside the State, or
(II) to a registered person within the customs-free airport;
(ii) services rendered outside the State;
(iii) the carriage of goods in the State by or on behalf of a person in execution of a contract to transfer the goods to or from a place outside the State;
(iv) the provision of docking, landing, loading or unloading facilities, including customs clearance, directly in connection with the disembarkation or embarkation of passengers or the importation or exportation of goods;
(v) goods delivered on board ships or aircraft going to places outside the State; and the repairing and servicing of ships and aircraft engaged in international commercial transport of passengers and goods;
(vi) fishing nets, and sections thereof, of a kind commonly used by commercial fishermen for the purposes of their occupation and not commonly used for any other purpose;
(vii) any feeding stuff (within the meaning of the Fertilisers, Feeding Stuffs and Mineral Mixtures Act, 1955), compound feeding stuff (within the meaning of the said Act) or mineral mixture (within the meaning of the said Act)—
(a) which is delivered in units of not less than 10 kilograms and is not packaged, sold or otherwise designated for the use of dogs, cats, cage birds or domestic pets, and
(b) the sale or manufacture for sale of which is not prohibited under section 4 or 6 of the said Act;
(viii) fertiliser (within the meaning of the Fertilisers, Feeding Stuffs and Mineral Mixtures Act, 1955) which is delivered in units of not less than 10 kilograms and the sale or manufacture for sale of which is not prohibited under section 4 or 6 of the said Act;
(ix) services provided by the Commissioners of Irish Lights in connection with the operation of lightships, lighthouses or other navigational aids; and
(x) the construction, repair, maintenance and improvement of roads, harbours and sewerage works by the State, local authorities or harbour authorities.
THIRD SCHEDULE
Sections 11 (1) (a) (1) (a).
PART I
Goods Chargeable at the Rate of 5.26 per cent.
(i) Animal medicine and feeding stuff other than—
(a) medicine or feeding stuff which is packaged, sold or otherwise designated for the use of dogs, cats, cage birds or domestic pets, and
(b) feeding stuff of a kind specified in paragraph (vii) of the Second Schedule;
(ii) animal and vegetable produce in an unprocessed state, such as wool, horsehair, bristles, feathers, hides, skins, carcases, roots, plants and cereals;
(iii) fertiliser other than fertiliser of a kind specified in paragraph (viii) of the Second Schedule;
(iv) live animals;
(v) machinery, plant or equipment of a kind commonly used by farmers or fishermen in the State for the purposes of their occupation and not commonly used for any other purpose;
(vi) seeds, plants, trees, spores, bulbs, tubers, tuberous roots, corms, crowns and rhizomes of a kind used for sowing;
(vii) printed books and booklets;
(viii) newspapers and periodicals;
(ix) maps, atlases and globes;
(x) materials commonly used in the construction of buildings (including haybarns, harbours, bridges and roads) being—
(a) blocks, beams, piles, pillars, posts, slabs, lintels, cills and members of concrete, whether reinforced or not,
(b) cement, concrete, lime, mortar, plaster, stone and bricks,
(c) dampcourse felts and other materials normally supplied as dampcourses,
(d) earth, sand and gravel,
(e) floor and wall tiles of concrete or clay,
(f) flue liners and chimney pots,
(g) glass in the sheet, but not including mirrors,
(h) insulation material in the form of sheets, slabs or rolls,
(i) nails, screws, bolts, nuts, hinges, locks, fasteners and fittings for doors, windows and tubing,
(j) paint and distemper,
(k) plaster board,
(l) polyethylene film of a kind commonly used by builders or farmers for the purposes of their occupation,
(m) roofing felts and semi-solid substances used as a substitute for roofing felts,
(n) roofing tiles, including ridge and hip tiles and slates,
(o) sheets of metal or of other material, other than glass, not further worked than painted, sprayed or similarly finished,
(p) steel or aluminium in the form of angles, tees, joists, channels, bars, wire, extrusions or plate, not further worked than galvanised, sprayed, or similarly finished,
(q) tar, asphalt, bitumen and pitch,
(r) timber, including plywood, blockboard, laminated wood, reconstituted wood and wood veneer sold in the form of planks, sheets or beams and not further worked than sawn lengthwise, planed, moulded, tongued, grooved or v-sheeted,
(s) tubing and gutters of metal, clay, cement, rubber, plastic or similar material of a kind normally supplied for structural purposes or for use as a conduit for cable, liquids, steam, gases or sewage;
(xi) clothing, excluding handkerchiefs;
(xii) fabrics, yarn and thread of a kind normally used in the manufacture of clothing, including elastics, tape and padding materials in the form supplied for the manufacture of clothing;
(xiii) sole and upper leather of a kind supplied for the manufacture and repair of footwear, and also soles, heels and insoles of any material;
(xiv) calculating machines, accounting machines, cash registers, postage franking machines and similar machines incorporating a calculating device, automatic data processing machines and units thereof, magnetic and optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, parts suitable for use solely or principally with any of the machines specified in this paragraph;
(xv) food and drink for human consumption;
(xvi) medicines for human use excluding goods which are, or are described or marketed as, soaps, shampoos, detergents, bleaches, germicides, insecticides, antiseptics or disinfectants;
(xvii) medical equipment and appliances being—
(a) apparatus based on the use of x-rays or of the radiations from radio-active substances (including radiography and radiotherapy apparatus),
(b) furniture designed exclusively for medical, dental, surgical, or veterinary use (for example, operating tables and hospital beds with mechanical fittings),
(c) invalid carriages, and other vehicles of a kind designed for use by invalids or infirm persons,
(d) mechano-therapy appliances, massage apparatus, oxygen therapy apparatus, artificial respiration and similar apparatus and breathing appliances, excluding articles of a kind not designed exclusively for medical use,
(e) medical, dental, surgical and veterinary instruments and appliances of a kind used solely in professional practice either to make a diagnosis or to prevent or treat an illness or to operate,
(f) orthopaedic appliances, surgical belts, trusses and the like; artificial limbs, eyes, teeth and other artificial parts of the body; deaf aids, splints and other fracture appliances,
(g) parts or accessories suitable for use solely or principally with any of the goods in the foregoing subparagraphs of this paragraph,
(h) diagnostic reagents,
(i) x-ray film, and opacifying preparations for x-ray examinations,
(j) wadding, gauze, bandages and similar goods (for example, dressings, adhesive plasters, poultices) and surgical sutures;
(xviii) railway rolling stock and parts thereof; railway and tramway track fixtures; traffic signalling equipment (including fog signals), railway and tramway track construction material of iron or steel including rails, check-rails, switch blades, crossings (or frogs), crossing pieces, point rods, rack rails, sleepers, fish plates, chairs, chair wedges, sole plates, rail chips, bedplates and ties;
(xix) mechanically propelled road vehicles, other than vehicles of a kind specified in the Fourth Schedule;
(xx) trailers, excluding caravans, mobile homes and trailer tents;
(xxi) ships, boats or other vessels other than—
(a) ships, boats or other vessels designed and constructed for the conveyance of passengers and not exceeding one hundred tons gross, and
(b) sports and pleasure craft of all descriptions including yachts, cabin cruisers, dinghies, canoes, skiffs and racing boats;
(xxii) tobacco;
(xxiii) fuel;
(xxiv) hydrocarbon oils (including greases);
(xxv) tyres, tyre cases, interchangeable tyre treads, inner tubes and tyre flaps, for wheels of all kinds;
(xxvi) spare parts for goods of a kind specified in paragraphs (v) and (xx) and for mechanically propelled road vehicles, bicycles and boats;
(xxvii) bodies and chassis designed for mechanically propelled road vehicles other than for motor vehicles of a kind specified in the Fourth Schedule;
(xxviii) second-hand movable goods, other than goods of a kind specified in the Fourth Schedule;
(xxix) immovable goods;
(xxx) chemicals which are specifically designated for use in agriculture, being seed dressings, herbicides, fungicides, insecticides, rodenticides, verminicides, soil sterilants, growth regulators, disinfectants or dairy detergents, but excluding chemicals which are packaged, sold or otherwise designated for human or domestic use;
(xxxi) goods (other than hand tools) of any of the following descriptions, namely:
(a) lifting, handling, loading or unloading machinery (for example, lifts, hoists, winches, transporter cranes, jacks and pulley tackle),
(b) excavating, levelling, boring and extracting machinery for earth, minerals or ores (for example, bulldozers, mechanical shovels, excavators, scrapers, levellers and turf cutters),
(c) machines designed, constructed and intended for use in spreading or finishing asphalt, bitumen, tar, tarmacadam or concrete,
(d) works trucks that are mechanically propelled and are of the kind used in factories or warehouses for transport or handling of goods over short distances, and
(e) equipment and parts that are specially designed for use with any of the goods specified in subparagraphs (a) to (d) and are of a kind not normally used for any other purpose.
PART II
Services Chargeable at the Rate of 5.26 per cent.
(i) Services other than the promotion of dances and the hiring or letting of goods;
(ii) the hiring (in this paragraph referred to as the current hiring) to a person of—
(a) goods of any kind specified in subparagraph (a) or (b) of paragraph (xxi) of Part I, or
(b) a caravan, mobile home or trailer tent,
under a contract, other than a contract of a kind referred to in section 3 (1) (b) for any term or part of a term which when added to the term of any such hiring (whether of the same goods or of other goods of the same kind) to the same person, during the period of 12 months ending on the date of the commencement of the current hiring does not exceed 5 weeks;
(iii) the hiring of goods of a kind on the delivery of which, if paragraph (xxviii) of Part I of this Schedule were disregarded, tax would be chargeable at the rate of 5·26 per cent.;
(iv) the hiring of goods of a kind specified in the Fourth Schedule;
(v) the hiring of cinematograph films;
(vi) the letting of immovable goods.
FOURTH SCHEDULE
Goods Chargeable at the Rate of 30·26 per cent.
Sections 11 (1) (c) and 15 (1) (b).
(i) Motor vehicles designed and constructed for the conveyance of persons by road including sports motor vehicles, estate cars, station wagons, motor cycles, motor scooters, mopeds and auto cycles, but not including vehicles designed and constructed for the carriage of more than sixteen persons (inclusive of the driver), invalid carriages and other vehicles of a type designed for use by invalids or infirm persons;
(ii) radio receiving sets and television receiving sets of the domestic or portable type including sets suitable for use in road vehicles;
(iii) gramophones, radiogramophones, record reproducers;
(iv) gramophone records.
FIFTH SCHEDULE
Enactments Repealed
Number and Year | Short Title | Extent of Repeal |
No. 23 of 1963 | Section 41 and Part VI | |
No. 22 of 1965 | Part VI | |
No. 17 of 1966 | Part VI | |
No. 22 of 1966 | The whole Act | |
No. 33 of 1968 | Parts V and VI | |
No. 37 of 1968 | Sections 6 and 7 | |
No. 21 of 1969 | Parts VII and VIII | |
No. 14 of 1970 | Part V | |
No. 25 of 1970 | Sections 3 and 4 |