Value-Added Tax (Amendment) Act, 1978

Exempted activities.

24.—The Principal Act is hereby amended by the substitution of the following Schedule for the First Schedule thereto:


Exempted Activities

Section 1 of Principal Act.

(i) Supply of stocks, shares or other securities;

(ii) school or university education, and vocational training or retraining (including the supply of goods and services incidental thereto), provided by educational establishments recognised by the State, and education, training or retraining of a similar kind provided by other persons;

(iii) professional services of a medical, dental or optical nature other than services rendered in the course of carrying on a business which consists in whole or in part of selling goods;

(iv) letting of immovable goods with the exception of—

(a) letting of machinery or business installations when let separately from any other immovable goods of which such machinery or installations form part;

(b) letting in the course of carrying on a hotel business;

(c) provision of parking accommodation for vehicles by the operators of car parks; and

(d) hire of safes;

(v) hospital and medical care or treatment provided by a hospital, nursing home, clinic or similar establishment;

(vi) services for the protection or care of children and young persons, and the provision of goods closely related thereto, provided otherwise than for profit;

(vii) supply of goods and services closely related to welfare and social security by non-profit making organisations;

(viii) services supplied in the course of their profession by barristers;

(ix) agency services in regard to—

(a) the arrangement of passenger transport or accommodation for persons, and

(b) the collection of debts, rents or insurance premiums,

(c) banking and insurance services,

(d) supply of stocks, shares and other securities,

(e) the lending of money or affording of credit otherwise than by way of hire-purchase or credit-sale transactions;

(x) services rendered in the course of their profession by solicitors, accountants, actuaries and veterinary surgeons;

(xi) banking and insurance services;

(xii) lending money or affording credit otherwise than by means of hire-purchase or credit-sale transactions;

(xiii) the national broadcasting and television services, excluding advertising;

(xiv) transport of passengers and their accompanying baggage;

(xv) betting;

(xvi) issue of tickets or coupons for the purpose of a lottery;

(xvii) promotion of and admissions to sporting events;

(xviii) collection, storage and supply of human organs, human blood and human milk;

(xix) funeral undertaking;

(xx) supply of live horses;

(xxi) supply of live greyhounds;

(xxii) supply of services and of goods closely related thereto for the benefit of their members by non-profit making organisations whose aims are primarily of a political, trade union, religious, patriotic, philosophical, philanthropic or civic nature where such supply is made without payment other than the payment of any membership subscription;

(xxiii) provision of facilities for taking part in sporting and physical education activities, and services closely related thereto, provided for its members by non-profit making organisations;

(xxiv) supply of goods by a person being goods—

(a) which were used by him for the purposes of a business carried on by him,

(b) in relation to the acquisition or application of which he had borne tax, and

(c) which are of such a kind or were used in such circumstances that no part of the said tax was deductible under section 12;

(xxv) catering services supplied—

(a) to patients of a hospital or nursing home in the hospital or nursing home, and

(b) to students of a school in the school.”.