Value-Added Tax Regulations 2006
Statutory Instruments
Source: Statutory Instruments

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paragraphs: (1) These Regulations may be cited as the Value-Added Tax Regulations 2006.
(2) These Regulations come into operation on 1 November 2006.
Interpretation
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paragraphs: In these Regulations—
“Act” means the Value-Added Tax Act 1972 ;
“registration number”, in relation to a person, means the number assigned to the person for the purposes of registration under section 9 of the Act;
“Sixth Council Directive” means the Sixth Council Directive of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (77/388/EEC)1 ,
“value-added tax identification number in another Member State” means the identification number issued to a person by the authorities of another Member State for the purposes of value-added tax referred to in the Sixth Council Directive.
Taxable person
Election to be a taxable person and cancellation of such election
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paragraphs: (1) In this Regulation—
“application form” means such form as is provided by the Revenue Commissioners for the purpose of enabling a person to apply to elect to be a taxable person;
“end-date” means the last day of the taxable period immediately preceding the request period;
“relevant taxable periods” means the taxable periods comprised in whichever of the periods referred to in paragraph (5)(b)(i) is appropriate;
“request period” means the taxable period during which a person notifies the Revenue Commissioners that he or she requests the cancellation of an election;
“start-date” means—
(a) (i) in the case of a taxable person referred to in paragraph (4)(b), the date that person was first treated as a taxable person, or
(ii) in any other case, the beginning of the taxable period immediately following the taxable period during which the application form is received by the Revenue Commissioners, or
(b) by agreement between the person concerned and the Revenue Commissioners, the beginning of the taxable period during which the application form is received.
(2) A person who, in accordance with section 8(3) of the Act, is not a taxable person but who wishes to elect to be such a person is required to register for tax by completing the application form.
(3) The submission of the application form referred to in paragraph (2) constitutes an election to be a taxable person. Such election is effective from the start-date until the date the election is cancelled in accordance with paragraph (7).
(4) (a) A person who is a taxable person by reason only of an election made in accordance with paragraphs (2) and (3) is entitled to have such election cancelled, subject to fulfilling the requirements of paragraph (5).
(b) A taxable person who satisfies the Revenue Commissioners that in accordance with section 8(6) of the Act he or she may be treated as a person who is not a taxable person, is entitled to have his or her registration as a taxable person cancelled subject to fulfilling the requirements of paragraph (5), and for the purposes of this Regulation such a request shall be treated as if it were a request to have an election cancelled.
(5) The person who wishes to have his or her election cancelled is required to—
(a) apply to the Revenue Commissioners in writing to have his or her election cancelled,
(b) furnish particulars to the Revenue Commissioners of—