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Amendment of section 8 of Principal Act.
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6.—Section 8 of the Principal Act is hereby amended by the substitution of the following subsections for subsections (1), (2), (3), (7), (8) and (9):
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“(1) A person who, otherwise than as an employee of another person, engages in the supply, within the State, of taxable goods or services in the course of business shall, in addition to the persons referred to in section 4 (5) and subsections (2) and (2A), be a taxable person and shall be accountable for and liable to pay the tax charged in respect of such supply.
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(2) Where by virtue of section 5 (6) (e) (ii) a taxable service that, apart from that provision, would be treated as supplied abroad, is deemed to be supplied in the State, the person who receives the service shall, in relation thereto, be a taxable person and be liable to pay the tax charged as if he had himself supplied the service for consideration in the course or furtherance of his business.
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(2A) (a) The Minister may, following such consultations as he may deem appropriate, by order provide that the State and every local authority shall be taxable persons with respect to specified categories of supplies made by them of goods or services and, accordingly, during the continuance in force of any such order, but not otherwise, the State and every local authority shall be accountable for and liable to pay tax in respect of any such supplies made by them as if the supplies had been made in the course of business.
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(b) The Minister may by order amend or revoke an order under this subsection, including an order under this paragraph.
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(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.
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(3) The following persons shall, not, unless they otherwise elect and then only during the period for which such election has effect, be taxable persons—
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(a) a farmer,
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(b) a person whose supplies of taxable goods or services consist exclusively of—
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(i) supplies to taxable persons and persons to whom section 13 (3) applies of fish (not further processed than gutted, salted and frozen) which he has caught in the course of a sea-fishing business,
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(ii) supplies of machinery, plant or other equipment which have been used by him in the course of a sea-fishing business, and
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(iii) supplies of goods and services, other than those referred to in subparagraphs (i) and (ii), the total consideration for which has not exceeded and is not likely to exceed £3,000 in any period consisting of 6 consecutive taxable periods,
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(c) (i) subject to subparagraph (ii), a person for whose supply of taxable goods and services the total consideration has not exceeded and is not likely to exceed £3,000 in any taxable period,
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(ii) subparagraph (i) shall apply if, but only if, not less than 90 per cent. of the total consideration referred to therein is derived from the supply of taxable goods which the person has imported or which have been supplied to him by other taxable persons or which, being goods of a kind chargeable with tax at the rate of zero per cent., were supplied to him by persons other than taxable persons and not less than 50 per cent, of such consideration is derived from the supply of goods and services chargeable with tax at either of the rates for the time being specified in paragraph (a) or (b) of section 11 (1),
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(d) (i) subject to subparagraph (ii), a person for whose supply of taxable goods and services the total consideration has not exceeded and is not likely to exceed £1,500 in any taxable period,
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(ii) subparagraph (i) shall apply if, but only if, not less than 90 per cent. of the total consideration referred to therein is derived from the supply of taxable goods,
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(e) a person, other than a person to whom paragraph (a), (b), (c) or (d) applies, for whose supply of taxable goods and services the total consideration has not exceeded and is not likely to exceed £500 in any taxable period.
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(7) Where any goods or services are provided by a club or other similar organisation in respect of a payment of money by any of its members, then, for the purposes of this Act, the provision of the goods or services shall be deemed to be a supply by the club or other organisation of the goods or services (as the case may be) in the course or furtherance of a business carried on by it and the money shall be deemed to be consideration for the supply.
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(8) Provision may be made by regulations whereby, if the Revenue Commissioners are satisfied that the business activities of two or more taxable persons are so interlinked that it would be expedient, in the interest of efficient administration of the tax to do so, then at the request of the taxable persons concerned—
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(a) those activities may be deemed, for the purpose of this Act, to be carried on by any one of the persons and all transactions by or between such persons shall be deemed, for those purposes, to be transactions by that one person and all other rights and obligations under this Act shall be determined accordingly, and
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(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.
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(9) In this Act—
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‘agricultural produce’ means, in relation to a farmer, goods, other than live horses and live greyhounds, produced by him in the course of an Annex A activity;
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‘agricultural service’ means, in relation to a farmer, any Annex B service supplied by him using his own labour or that of his employees or effected by means of machinery, plant or other equipment normally used for the purposes of an Annex A activity carried on by him;
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‘Annex A activity’ means any activity of a description specified in Annex A (which is set out in Part I of the Fifth Schedule) of Council Directive No. 77/388/EEC of 17 May, 1977 (OJ No. L145/1 13. 6. 1977);
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‘Annex B service’ means any service of a description specified in Annex B (which is set out in Part II of the Fifth Schedule) of the said Council Directive;
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‘farmer’ means a person who engages in at least one Annex A activity and whose supplies of taxable goods and services in the course of business consist exclusively of—
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(a) supplies of agricultural produce,
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(b) supplies of agricultural services,
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(c) supplies of machinery, plant or other equipment which has been used by him for the purposes of an Annex A activity, and
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(d) supplies of goods and services, other than those referred to in paragraphs (a), (b) and (c), the total consideration for which has not exceeded and is not likely to exceed £3,000 in any period consisting of six consecutive taxable periods.”.
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