Value-Added Tax (Refund of Tax) (No. 28) Order, 1996.
Statutory Instruments
Source: Statutory Instruments

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paragraphs: (1) This Order may be cited as the Value-Added Tax (Refund of Tax) (No. 28) Order, 1996.
(2) This Order shall be deemed to have come into operation on the 23rd day of January, 1996.
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paragraphs: (1) In this Order—
"the Act" means the Value-Added Tax Act, 1972 (No. 22 of 1972);
"qualifying person" means a person who—
( a ) is engaged in the business of carriage for reward of tourists by road under contracts for group transport, and
( b ) has complied with all the obligations imposed on the person by the Act, the Income Tax Acts, the Corporation Tax Acts or the Capital Gains Tax Acts, and any instruments made thereunder, in relation to—
(i) the payment or remittance of the taxes, interest and penalties required to be paid or remitted thereunder, and
(ii) the delivery of returns;
"qualifying vehicle" means—
( a ) a single-deck touring coach having dimensions as designated by the manufacturer of not less than 3,000 millimetres in height, not less than 8,000 millimetres in length, not less than 1,000 millimetres in floor height and with an underfloor luggage capacity of not less than 3 cubic metres, or
( b ) a double-deck touring coach having dimensions as designated by the manufacturer of not more than 4,300 millimetres in height and not less than 10,000 millimetres in length.
(2) In this Order a reference to a paragraph or subparagraph is to a paragraph or subparagraph of this Order, unless is it indicated that reference to some other provision is intended.
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paragraphs: (1) Unless the provisions in subparagraph (2) are applied, a qualifying person who has borne or paid tax on—
( a ) the supply to such person or the hiring or leasing (other than hiring or leasing for a period of less than six consecutive months) to such person, or
( b ) the intra-Community acquisition or importation by such person,
of a qualifying vehicle which is for use by such person in the State in the business of the carriage for reward of tourists by road under contracts for group transport shall, subject to the conditions specified in paragraph 4, be repaid the full tax so borne or paid provided that—
(i) the supply, intra-Community acquisition or importation of the vehicle which gave rise to such tax occurred when the vehicle was not more than two years old, or
(ii) the hiring or leasing of the vehicle (other than hiring or leasing for a period of less than six consecutive months) which gave rise to such tax was on the basis of a contract for such hire or lease first entered into when the vehicle was not more than two years old.
(2) A qualifying person who is a taxable person and who becomes liable for tax in the State in respect of the intra-Community acquisition of a qualifying vehicle may, in lieu of claiming repayment under subparagraph (1), elect to deduct the tax chargeable in respect of that acquisition in the return which such person is obliged to furnish, concerning that acquisition, in accordance with section 19 (3) (inserted by section 84 of the Finance Act, 1983 (No. 15 of 1983)) of the Act.
(3) The provisions of this paragraph shall apply only where—
( a ) the supply, hire, lease, intra-Community acquisition or importation, as the case may be, referred to in subparagraph (1) or (2) occurred on or after the date specified in paragraph 1 (2), and
( b ) the qualifying person is not entitled to a deduction or repayment—
(i) by any other provision of the Act or regulations made thereunder, or
(ii) under any other enactment administered by the Revenue Commissioners,
of any portion of the tax paid or payable in respect of the qualifying vehicle.
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paragraphs: The conditions to be fulfilled by a person in order to obtain a repayment of tax under this Order in accordance with subparagraph (1) of paragraph 3 are that the person shall:
( a ) complete such form as is provided for that purpose by the Revenue Commissioners, and shall certify the particulars shown on such form to be correct;
( b ) establish to the satisfaction of the Revenue Commissioners that that person is a qualifying person;
( c ) produce—