Finance Act, 1992

Amendment of Sixth Schedule to Principal Act.

197.—(1) The Sixth Schedule (inserted by the Act of 1985) to the Principal Act is hereby amended in paragraph (i)—

(a) by the insertion in subparagraph (b) after “not including” of “gas of a kind specified in subparagraph (bi),”, and

(b) by the insertion of the following subparagraph after subparagraph (b):

“(bi) motor vehicle gas within the meaning of section 42 (1) of the Finance Act, 1976 ,”.

(2) The Principal Act is hereby further amended by the substitution of the following Schedule for the Sixth Schedule:

“SIXTH SCHEDULE

Goods and Services Chargeable at the Rate Specified in Section 11 (1) (d)

(i) (a) Coal, peat and other solid substances held out for sale solely as fuel,

(b) electricity:Provided that this subparagraph shall not apply to the distribution of any electricity where such distribution is wholly or mainlyin connection with the distribution of communications signals,

(c) gas of a kind used for domestic or industrial heating or lighting, whether in gaseous or liquid form, but not including gas of a kind specified in paragraph (i) of the Seventh Schedule, gas of a kind normally used for welding and cutting metals or gas sold as lighter fuel,

(d) hydrocarbon oil of a kind used for domestic or industrial heating, excluding gas oil (within the meaning of the Hydrocarbon (Heavy) Oil Regulations, 1989 ( S.I. No. 121 of 1989 )), other than gas oil which has been duly marked in accordance with Regulation 6 (2) of the said Regulations;

(ii) the provision of food and drink of a kind specified in paragraph (xii) of the Second Schedule in a form suitable for human consumption without further preparation—

(a) by means of a vending machine,

(b) in the course of operating a hotel, restaurant, cafe, refreshment house, canteen, establishment licensed for the sale for consumption on the premises of intoxicating liquor, catering business or similar business, or

(c) in the course of operating any other business in connection with the carrying on of which facilities are provided for the consumption of the food or drink supplied;

(iii) the supply, in the course of the provision of a meal, of goods of a kind specified in subparagraph (c), (d) or (e) of paragraph (xii) of the Second Schedule, and fruit juices other than fruit juices chargeable with a duty of excise—

(a) in the course of operating a hotel, restaurant, cafe, refreshment house, canteen, establishment licensed for the sale for consumption on the premises of intoxicating liquor, catering business or similar business, or

(b) in the course of operating any other business in connection with the carrying on of which facilities are provided for the consumption of the food or drink supplied;

(iv) the supply of food and drink (other than beverages specified in subparagraph (a) or (b) of paragraph (xii) of the Second Schedule) which is, or includes, food and drink which—

(a) has been heated for the purpose of enablingit to be consumed at a temperature above the ambient air temperature, or

(b) has been retained heated after cooking for the purpose of enabling it to be consumed at a temperature above the ambient air temperature, or

(c) is supplied, while still warm after cooking, for the purpose of enabling it to be consumed at a temperature above the ambient air temperature,

and is above the ambient air temperature at the time of supply;

(v) promotion of and admissions to cinematographic performances;

(vi) promotion of and admissions to live theatrical or musical performances, excluding—

(a) dances, and

(b) performances specified in paragraph (viii) of the First Schedule;

(vii) entertainment services, other than dances and circuses, supplied in fairgrounds by travelling showmen where, in any particular case, the total period spent in any one locality in relation to a series of successive performances does not exceed 19 consecutive days and an interval of at least one month elapses before the next performance in the same locality;

(viii) services consisting of the acceptance for disposal of waste material;

(ix) admissions to exhibitions, of the kind normally held in museums and art galleries, of objects of historical, cultural, artistic or scientific interest, not being services of the kind specified in paragraph (viiia) of the First Schedule;

(x) services supplied in the course of their profession by veterinary surgeons;

(xi) agricultural services consisting of—

(a) field work, reaping, mowing, threshing, baling, harvesting, sowing and planting,

(b) disinfecting and ensilage of agricultural products,

(c) destruction of weeds and pests and dusting and spraying of crops and land,

(d) lopping, tree felling and similar forestry services.”.

(3) The Sixth Schedule to the Principal Act (as amended by this Act) is hereby further amended—

(a) by the insertion of the following paragraph after paragraph (vii):

“(viia) the provision by a person other than a non-profit making organisation of facilities for taking part in sporting activities;”,

and

(b) in paragraph (xi) by the insertion after subparagraph (a) of the following subparagraph:

“(ai) stock-minding, stock-rearing, farm relief services and farm advisory services (not being services of the kind specified in paragraph (xxii) of the Seventh Schedule),”.