Value-Added Tax (Amendment) Act, 1978

Remission of tax on goods exported, etc.

12.—The following section shall be inserted after section 12A (inserted by this Act) of the Principal Act:

“13. (1) Regulations may make provision for remitting or repaying, subject to such conditions (if any) as may be specified in the regulations or as the Revenue Commissioners may impose, the tax chargeable in respect of the supply of goods, or of such goods as may be specified in the regulations, in cases where the Revenue Commissioners are satisfied—

(a) that the goods have been or are to be exported,

(b) that the goods have been shipped on board an aircraft or ship proceeding to a place outside the State,

(c) that the goods are, or are to be used in, a fishing vessel used or to be used for the purposes of commercial sea fishing.

(2) Regulations may make provision for remitting or repaying, subject to such conditions (if any) as may be specified in the regulations or as the Revenue Commissioners may impose, the tax chargeable in respect of the supply of all or any one or more (as may be specified in the regulations) of the following services:

(a) services directly linked to the export of goods or the transit of goods from a place outside the State to another place outside the State,

(b) the repair, maintenance and hiring of plant or equipment used in a vessel or an aircraft specified in paragraph (v) of the Second Schedule,

(c) the repair, maintenance and hiring of a vessel used, or of plant or equipment used in a vessel used, for the purposes of commercial sea fishing.

(3) (a) The Revenue Commissioners shall, in accordance with regulations, repay to a person to whom this subsection applies, deductible tax chargeable in respect of supplies of goods or services to him or in respect of goods imported by him.

(b) This subsection applies to a person who shows to the satisfaction of the Revenue Commissioners that he carries on a business outside the State and that he supplies no goods or services in the State.

(c) In this subsection “deductible tax”, in relation to a person to whom this subsection applies, means tax chargeable in respect of goods or services used by him for the purposes of any business carried on by him to the extent that such tax would be deductible by him under section 12 if the business were carried on by him within the State but does not include tax chargeable in respect of goods for supply within the State or for hiring out for utilisation within the State.

(4) Where imported goods chargeable with tax under section 2 (1) (b) are supplied while warehoused and before the tax becomes due, the supply shall be disregarded for the purposes of this Act if it is made under an agreement in writing requiring the purchaser to account for such tax and, in such a case, the purchaser shall be deemed, for the purposes of sections 15 and 27 (4), to have imported the goods.

(5) Where goods chargeable with a duty of excise on their manufacture or production are supplied while warehoused and before payment of the duty, then—

(a) if there is more than one such supply, any but the last such supply shall be disregarded for the purposes of this Act,

(b) the amount on which tax is chargeable in relation to such supply or the last such supply (as the case may be) shall be increased by the amount of the duty, and

(c) the tax chargeable on the supply shall be payable, together with the duty, by the person by whom the duty is paid:

Provided that regulations may—

(a) make provision for enabling goods which are supplied as aforesaid and are so supplied to a registered person for the purposes of a business carried on by him to be removed from warehouse, subject to such conditions or restrictions as may be specified in the regulations or as the Revenue Commissioners may impose, without payment of the tax on the supply and

(b) provide that tax be accounted for by him in the return, made by him under section 19 (3), in respect of the taxable period during which the goods are so removed.”.