Value-Added Tax (Refund of Tax) (Rescue Boats and Related Equipment) Order 2013.
Statutory Instruments
Source: Statutory Instruments

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paragraphs: This Order may be cited as the Value-Added Tax (Refund of Tax) (Rescue Boats and Related Equipment) Order 2013.
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paragraphs: In this Order—
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paragraphs: A body of persons which establishes to the satisfaction of the Revenue Commissioners that it has borne or paid tax in relation to—
(a) the supply or hire to it,
(b) the intra-Community acquisition or importation by it, or
(c) the repair, modification or maintenance for it,
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paragraphs: A body of persons which is an accountable person in respect of tax chargeable on—
(a) the intra-Community acquisition of a boat or similar craft or equipment, of a kind referred to in Article 3, or
(b) the hire of a boat or similar craft or equipment, of a kind referred to in Article 3,
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paragraphs: The conditions to be fulfilled by a body of persons referred to in Article 3 are the following:
(a) it shall claim a refund of the tax by completing such form as may be provided for the purpose by the Revenue Commissioners and shall certify the particulars shown on such form to be correct;
(b) it shall, by the production of documentary evidence, establish that the outlay in relation to which the claim for a refund of tax arises was incurred in respect of the supply or hire to it, the intra-Community acquisition or importation by it or the repair, modification or maintenance for it of a boat or similar craft of a gross tonnage of 15 tons or less designed and constructed, or adapted, for the purpose of rescue or assistance at sea or on inland waterways, of equipment for use in or in conjunction with such boat or craft, or of a building or structure for housing or operating such boat, craft or equipment;
(c) it shall, by the production of invoices or other documents provided in accordance with Chapter 2 of Part 9 of the Act, or by the production of a receipt for tax paid on importation, establish the amount of tax borne or paid in relation to the outlay referred to in paragraph (b);
(d) subject to Article 6, it shall, by the production of documentary evidence from Irish Water Safety, establish to the satisfaction of the Revenue Commissioners that it provides services of rescue or assistance at sea or on inland waterways and that the nature and extent of such services meet the requirements of Irish Water Safety in relation to the organisation and functioning of bodies of persons providing services of rescue or assistance at sea or on inland waterways;
(e) it shall establish to the satisfaction of the Revenue Commissioners that—
(i) any boat or craft,
(ii) any equipment, or
(iii) any building or structure,
(f) it shall establish that it is not a person who is registered in the register maintained under section 65 of the Act, nor a person required under that section to furnish the particulars specified for registration (other than for the purpose of accounting for value-added tax on intra-Community acquisition of goods or on services received from abroad);
(g) except where the Revenue Commissioners otherwise allow, the claim for a refund of tax shall be made only in respect of outlay incurred within a period of 12 months or more.
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paragraphs: This Order, other than Article 5(d), shall apply to claims for refund of tax made by Irish Water Safety.
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paragraphs: The secretary, or other officer for the time being acting as secretary, of a body of persons which makes a claim for refund of tax under this Order shall be answerable in addition to the body for doing all such acts as are required to be done by the body in relation to the making of such a claim.
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paragraphs: The Value-Added Tax (Refund of Tax) (No. 18) Order 1985 ( S.I. No. 192 of 1985 ) is revoked.