Sugar Sweetened Drinks Tax Regulations 2018.
Statutory Instruments
Source: Statutory Instruments

num: 1
paragraphs: These Regulations may be cited as the Sugar Sweetened Drinks Tax Regulations 2018.
num: 2
paragraphs: These Regulations come into operation with immediate effect.
num: 3
paragraphs: (1) In these Regulations—
(2) A word or expression that is not defined in paragraph (1) has the same meaning in these Regulations as it has in Chapter 1 of Part 2 of the Act of 2017.
num: 4
paragraphs: Every application for registration under section 38(1) of the Act of 2017, shall be delivered electronically 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: 5
paragraphs: Every application for registration under section 38(2) of the Act of 2017, shall be delivered electronically in such form as the Commissioners may require, and shall contain the particulars specified in Schedule 2, and such other particulars as the Commissioners may from time to time require.
num: 6
paragraphs: In the event of a change in the particulars referred to in Regulations 4 or 5, the supplier or exporter concerned shall notify the Commissioners immediately in writing of the change.
num: 7
paragraphs: The initial accounting period shall be the two calendar month period commencing 1 May 2018. Subsequent accounting periods shall be for each period of 2 months commencing on the first day of July, September, November, January, March and May, or for such other period as the Commissioners may in any particular case allow.
num: 8
paragraphs: A supplier, registered in accordance with section 38(1) of the Act of 2017, shall, for the purposes of section 39 of that Act, make a return and pay the tax due, by electronic means for each accounting period, including accounting periods where supplies of sugar sweetened drinks are not made by that supplier.
num: 9
paragraphs: Claims for repayment of sugar sweetened drinks tax under section 41 of the Act of 2017 must be submitted by electronic means for each accounting period and in such form as the Commissioners may require.
num: 10
paragraphs: A claim for repayment by an exporter, registered in accordance with section 38(2) of the Act of 2017, for the purposes of section 40 of that Act, shall be made by electronic means for each accounting period in such form as the Commissioners may require, and shall contain the particulars specified in Schedule 3, and such other particulars as the Commissioners may from time to time require.
num: 11
paragraphs: Where sugar sweetened drinks for which an exporter has received a repayment for relief, under section 40 of the Act of 2017, are returned to the exporter, the exporter shall file a return by electronic means in such form as the Commissioners may require and shall repay the tax due by electronic means.
num: 12
paragraphs: Where, on or after 1 May 2018, a repayment under section 42 of the Act of 2017 falls due to be made by the Commissioners, the repayment shall be made by electronic means.
num: 13
paragraphs: (1) Every supplier or exporter shall, for tax purposes, in addition to any other records required under section 886 of the Taxes Consolidation Act 1997 (No. 39 of 1997) and section 84 of the Value-Added Tax Consolidation Act 2010 (No. 31 of 2010), keep in such form as the Commissioners may require, all the accounts and other records specified in Schedule 4, and shall produce such accounts and records for examination when required to do so by an officer.
(2) Any supplier or exporter who claims a repayment of tax in accordance with section 42 of the Act of 2017 shall, in such form as the Commissioners may require, keep all accounts and records relevant to the sugar sweetened drinks concerned and shall produce such accounts and records for examination when required to do so by an officer.
(3) In the case of any record required to be kept under these Regulations, such record shall be produced in a permanent legible form, or reproduced in a permanent legible form, when so required by an officer.
num: 14
paragraphs: (1) In respect of any record required to be kept under these Regulations, a person shall not—
(a) obliterate any entry,
(b) make any entry that is untrue in any particular, or
(c) alter or cancel any entry, except for the purpose of correcting an error.
(2) Any alteration or cancellation made under paragraph (1)(c) shall be made in a manner that does not render illegible, in whole or in part, the original entry.
num: 15
paragraphs: An application or return required for the purpose of the tax 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: 16
paragraphs: (1) Except where the Commissioners may otherwise allow or require, the records required under these Regulations shall—
(a) be preserved for a period of not less than 6 years from the date of the last entry in such records, and
(b) be kept at the registered place of business in the State of the person concerned, or such other place as the Commissioners may in any particular case allow.
(2) Except where otherwise required by the Commissioners, the records referred to in paragraph (1) may be kept by any electronic, photographic or other process that—
(a) ensures the integrity of the record, and
(b) allows the record to be readily displayed in a legible form, or reproduced in a permanent legible form.