Air Travel Tax Regulations 2009
Statutory Instruments
Source: Statutory Instruments

num: 1
paragraphs: These Regulations may be cited as the Air Travel Tax Regulations 2009.
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paragraphs: In these Regulations—
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paragraphs: Every application for registration by an airline operator, under section 55(3) of the Act of 2008, shall be in such form as the Commissioners may require, and shall contain the particulars specified in Schedule 1, and such other particulars as the Commissioners may from time to time require.
num: 4
paragraphs: An application or a return, other than a return under Regulation 8, required of an airline operator or a groundhandling supplier under these Regulations shall be signed—
(a) in the case of an individual, by such individual or by a person authorised in writing to sign such application or return on behalf of such individual,
(b) in the case of a body corporate, by a director, company secretary or any person authorised in writing by one of them under the company seal to sign such application or return on behalf of the body, and
(c) in the case of an unincorporated body of persons, by one of the partners or any person authorised by one of them to sign such application or return on behalf of the body.
num: 5
paragraphs: Security for payment of the tax that an airline operator is required to provide, under section 55(2)(d) of the Act of 2008, shall be in such an amount and in such form as the Commissioners may determine.
num: 6
paragraphs: An airline operator or, where the Commissioners have served a notice in accordance with section 55(2)(e) of the Act of 2008, a groundhandling supplier shall, not later than the 23rd day of the month following the end of an accounting period, furnish to the Collector-General a return in such form as the Commissioners may require showing the number of departures by passengers during the accounting period to which the return relates and such other information as the Commissioners may from time to time require.
num: 7
paragraphs: (1) An airline operator or, where the Commissioners have served a notice in accordance with section 55(2)(e) of the Act of 2008, a groundhandling supplier shall, not later than the 23rd day of the month following the end of an accounting period, remit to the Collector-General the amount of tax payable in respect of such accounting period.
(2) Where, on or after 1 May 2009, a payment of tax, or of interest on unpaid tax, falls due to be made by or on behalf of a person liable to pay tax under paragraph (1), then the payment shall be made from a current account in a financial institution in the State by such electronic means as are required by the Commissioners.
(3) (a) Any liabilities to tax, including interest on unpaid tax, are specified as specified tax liabilities for the purposes of section 917EA of the Principal Act.
(b) An airline operator or, where appropriate, a groundhandling supplier is specified as a specified person for the purposes of paragraph (b) of subsection (3) of section 917EA of the Principal Act.
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paragraphs: (1) An airline operator shall, not later than 23 February each year, furnish to the Collector-General a return giving—
(a) details for the year ended the previous 31 December of the number of persons who travelled on aircraft operated by the airline operator, and, in respect of those persons—
(i) the number of persons in respect of whom tax was payable, and the respective rates at which the tax was paid in respect of those persons,
(ii) the number of persons in respect of whom tax was not payable and the grounds on which the tax was not payable in respect of those persons,
(b) such other information as the Commissioners may from time to time require.
(2) Where, on or after 1 January 2010, a return falls due to be made by any person under paragraph (1), then the return shall be made by electronic means and in accordance with Chapter 6 of Part 38 of the Principal Act.
(3) (a) A return required to be furnished under this Regulation and which is specified for the purposes of Chapter 6 of Part 38 of the Principal Act by order made by the Commissioners under section 917E of that Act is specified as a specified return for the purposes of section 917EA of that Act.
(b) An airline operator is specified as a specified person for the purposes of paragraph (a) of subsection (3) of section 917EA of the Principal Act.
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paragraphs: (1) A specified person may, by notifying the Commissioners in writing, request to be excluded from the provisions of Regulations 7(2) and 8(2) on the grounds that the person does not have the capacity to pay the specified tax liabilities or to make a specified return by electronic means and the notification shall include all information relevant to the consideration by the Commissioners of the request.
(2) Where the Commissioners receive a notification from a specified person in accordance with paragraph (1) or where the Commissioners otherwise consider it appropriate, they may exclude the person from the provisions of Regulations 7(2) and 8(2) only if they are satisfied that, in all of the circumstances, the person could not reasonably be expected to have the capacity to make a payment in respect of specified tax liabilities or make a specified return by electronic means.
(3) A decision on whether to exclude a person from the provisions of Regulations 7(2) and 8(2) by the Commissioners in accordance with paragraph (2) shall be made within 30 days of receipt of the notification from the specified person, and the Commissioners shall notify the specified person in writing of the decision.
num: 10
paragraphs: (1) A person aggrieved by a failure of the Commissioners to exclude such person from the provisions of Regulations 7(2) and 8(2) in accordance with Regulation 9(2) may, by notice in writing to the Commissioners before the end of the period of 30 days beginning with the day on which notice of the decision was given to the person, apply to have such person’s request to be excluded from the provisions of Regulations 7(2) and 8(2) heard and determined by the Appeal Commissioners.
(2) The Appeal Commissioners shall hear and determine an appeal made to them under paragraph (1) as if it were an appeal against an assessment to income tax, and the provisions of the Income Tax Acts relating to appeals shall apply accordingly.
(3) On the hearing of an appeal made under this Regulation, the Appeal Commissioners shall have regard only to those matters to which the Commissioners may or are required to have regard under these Regulations.
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paragraphs: (1) If, at any time after a decision by the Commissioners in accordance with Regulation 9(2) or a determination by the Appeal Commissioners in accordance with Regulation 10(2) to exclude a specified person from the provisions of Regulations 7(2) and 8(2), the Commissioners decide that, due to a material change in all of the circumstances, the specified person should not be so excluded, they shall notify the specified person in writing of that decision.
(2) The decision referred to in paragraph (1) shall be deemed to be a failure to exclude the specified person from the provisions of Regulations 7(2) and 8(2) and Regulation 10 shall apply accordingly.
num: 12
paragraphs: For the purpose of these Regulations, the time at which a payment of a specified tax liability by or on behalf of a specified person required to make payments under Regulation 7 shall be taken as having been made shall be the later of the due date for that payment or the time at which the Commissioners receive authorisation to debit the amount of the payment from the account of the specified person in a financial institution.
num: 13
paragraphs: For the purposes of any dispute arising as to the time at which a payment in respect of a specified tax liability is to be taken as having been made, a certificate signed by an officer which certifies that he or she has examined the relevant records and that it appears from them that the time at which the payment is to be taken as having been made, is the time so specified in the certificate, shall be evidence until the contrary is proven that the payment was made at the time so certified.
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paragraphs: The Tax Returns and Payments (Mandatory Electronic Filing and Payment of Tax) Regulations 2008 ( S.I. No. 341 of 2008 ) shall not apply in relation to the tax.