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Value-Added Tax Consolidation Act 2010 (2011) - Table of Contents

Change year: 2011

Value-Added Tax Consolidation Act 2010 (2011) - Table of Contents

Part 1 PRELIMINARY AND GENERAL

Section 1 Short title

Section 2 Interpretation - general

Section 3 Charge of value-added tax

Part 2 ACCOUNTABLE PERSONS

Chapter 1 Interpretation

Section 4 Definitions - Part 2

Chapter 2 General rules

Section 5 Persons who are, or who may become, accountable persons

Section 6 Persons not accountable persons unless they so elect

Section 7 Treatment of persons as not accountable

Section 8 Cancellation of election

Chapter 3 Rules for intra-Community acquisitions

Section 9 Intra-Community acquisitions and accountable persons

Section 10 Certain supplies of goods - supplier not established in the State

Section 11 Other provisions in relation to goods

Chapter 4 Services supplied in the State by persons established outside the State

Section 12 Services received from abroad and accountable persons

Section 13 Certain supplies of services - supplier not established in the State

Chapter 5 Supplementary provisions

Section 14 The State and public bodies

Section 15 VAT groups

Section 16 Reverse charge for certain supplies

Section 17 Other provisions in relation to services

Section 18 Distortion of competition, deemed taxable supplies, etc.

Part 3 TAXABLE TRANSACTIONS

Chapter 1 Supply of goods

Section 19 Meaning of supply of goods

Section 20 Transfers, etc. deemed not to be supplies

Section 21 Supplies made free of charge

Section 22 Special rules in relation to supplies of goods

Section 23 Supply following intra-Community acquisition

Chapter 2 Intra-Community acquisition

Section 24 Intra-Community acquisitions of goods

Chapter 3 Supply of services

Section 25 Meaning of supply of services

Section 26 Transfer of intangible business assets deemed not to be supply of services

Section 27 Self-supply of services

Section 28 Special rules in relation to supplies of services

Part 4 PLACE OF TAXABLE TRANSACTIONS

Chapter 1 Place of supply of goods

Section 29 General rules

Section 30 Goods supplied to non-registered persons

Section 31 Gas and electricity supplies

Chapter 2 Place of intra-Community transactions

Section 32 Intra-Community acquisitions of goods

Chapter 3 Place of supply of services

Section 33 Application and interpretation of section 34

Section 34 General rules

Section 35 Use and enjoyment provisions

Part 5 TAXABLE AMOUNT

Chapter 1 Taxable amount - principal provisions

Section 36 Definitions - Chapter 1

Section 37 General rules on taxable amount

Section 38 Determination that open market value applies

Section 39 General provisions on consideration

Section 40 Special consideration rule, triangulation

Section 41 Two-thirds rule

Section 42 Taxable amount for certain supplies

Section 43 Vouchers, etc.

Section 44 Non-business use of immovable goods

Chapter 2 Adjustment and recovery of consideration

Section 45 Adjustment and recovery of consideration

Part 6 RATES AND EXEMPTION

Chapter 1 Rates

Section 46 Rates of tax

Section 47 Composite and multiple supplies

Section 48 Works of art, etc.

Section 49 Contract work

Section 50 Provisions in relation to certain supplies

Section 51 Determinations on rates and exemptions

Chapter 2 Exemptions

Section 52 General rule on exempted activity

Part 7 PROVISIONS RELATING TO IMPORTS, EXPORTS, ETC.

Section 53 Imports - general provisions

Section 54 Remission or repayment of tax on certain imported goods

Section 55 Goods in transit - miscellaneous provisions

Section 56 Zero-rating scheme for qualifying businesses

Section 57 Remission of tax on goods exported, etc.

Section 58 Retail export scheme

Part 8 DEDUCTIONS

Chapter 1 General provisions

Section 59 Deduction for tax borne or paid

Section 60 General limits on deductibility

Section 61 Apportionment for dual-use inputs

Section 62 Reduction of tax deductible in relation to qualifying vehicles

Chapter 2 Capital goods scheme

Section 63 Interpretation and application

Section 64 Capital goods scheme

Part 9 OBLIGATIONS OF ACCOUNTABLE PERSONS

Chapter 1 Registration

Section 65 Registration

Chapter 2 Invoicing

Section 66 Issue of invoices and other documents

Section 67 Amendments to invoices

Section 68 Flat-rate farmer invoices and other documents

Section 69 Invoices or credit notes - errors, etc.

Section 70 Time limits for issuing invoices, etc.

Section 71 Self-billing and outsourcing

Section 72 Storage of invoices

Section 73 Requests for particulars in respect of repayment of tax

Chapter 3 Returns and payment of tax

Section 74 Tax due on supplies

Section 75 Tax due on intra-Community acquisitions

Section 76 Returns and remittances

Section 77 Authorisations in relation to filing dates

Section 78 Electronic remittances and returns

Section 79 Special provisions in relation to payment dates

Chapter 4 Tax due on moneys received

Section 80 Tax due on moneys received basis

Chapter 5 Expression of doubt

Section 81 Letter of expression of doubt

Chapter 6 Recapitulative statements

Section 82 Statement of intra-Community supplies of goods

Section 83 Statement of intra-Community supplies of taxable services

Chapter 7 Record keeping

Section 84 Duty to keep records

Section 85 Supplementary provisions on records

Part 10 SPECIAL SCHEMES

Section 86 Special provisions for tax invoiced by flat-rate farmers

Section 87 Margin scheme - taxable dealers

Section 88 Margin scheme - travel agents

Section 89 Margin scheme - auctioneers

Section 90 Investment gold

Section 91 Electronic services scheme

Section 92 Suspension arrangements for alcohol products

Part 11 IMMOVABLE GOODS

Section 93 Supply of immovable goods (old rules)

Section 94 Supplies of immovable goods (new rules)

Section 95 Transitional measures for supplies of immovable goods

Section 96 Waiver of exemption under old rules

Section 97 Option to tax letting of immovable goods

Section 98 Valuation of an interest in immovable goods

Part 12 REFUNDS AND REPAYMENTS OF TAX

Section 99 General provisions on refund of tax

Section 100 Unjust enrichment

Section 101 Intra-Community refunds of tax

Section 102 Refunds to taxable persons established outside the Community

Section 103 Ministerial refund orders

Section 104 Repayments in specific circumstances

Section 105 Interest on refunds of tax

Part 13 ADMINISTRATION AND GENERAL

Chapter 1 Administration

Section 106 Care and management of tax

Section 107 Officer responsible in case of body of persons

Section 108 Inspection and removal of records

Section 109 Security to be given by certain taxable persons

Chapter 2 Estimation, assessment and time limits

Section 110 Estimation of tax due

Section 111 Assessment of tax due

Section 112 Generation of electronic, etc. estimates and assessments

Section 113 Time limits

Chapter 3 Interest and penalties

Section 114 Interest payable by accountable persons

Section 115 Penalties generally

Section 116 Penalty for deliberately or carelessly making incorrect returns, etc.

Section 117 Penalty for assisting in making incorrect returns, etc.

Section 118 Mitigation and application of penalties

Chapter 4 Appeals and regulations

Section 119 Appeals

Section 120 Regulations

Part 14 REPEALS, CONSEQUENTIAL AMENDMENTS, TRANSITIONAL MEASURES AND COMMENCEMENT

Section 121 Definition of “repealed enactment”

Section 122 Repeal of Value-Added Tax Act 1972, etc.

Section 123 Consequential amendments and repeals and revocations

Section 124 Transitional provisions

Section 125 Commencement

Schedules

Schedule 1 Exempt activities

Part 1 Activities in the public interest

Part 2 Other exempted activities

Schedule 2 Zero-rated goods and services

Part 1 International supplies

Part 2 Supplies within the State

Schedule 3 Goods and services chargeable at the reduced rate

Part 1 Interpretation

Part 2 Annex III supplies

Part 3 Certain supplies with reduced rate at 1 January 1991: special provisions in accordance with article 115 of the VAT Directive

Part 4 Certain supplies with reduced rate at 1 January 1991: special provisions in accordance with article 118 of the VAT Directive

Part 5 Supplies of certain live plants and similar goods

Part 6 Supplies of certain works of art, antiques and literary manuscripts

Schedule 4 Agricultural production activities and services

Part 1 [Annex VII and Article 295(2)] of the VAT Directive

Part 2 ... Annex VIII of the VAT Directive

Schedule 5 Works of art, collectors’ items and antiques chargeable at the rate specified in section 46(1)(c) in the circumstances specified in section 48

Schedule 6 Activities listed in Annex 1 of the VAT Directive

Schedule 7 Consequential amendments

Part 1 Consequential amendments to Acts

Part 2 Consequential amendments to Statutory Instruments

Schedule 8 Repeals and revocations

Part 1 Repeals

Part 2 Revocations