Taxes Consolidation Act 1997 section 817RB

Application of Chapter 3A

Section 817RB defines the scope of taxes to which the mandatory automatic exchange of information regime under this Chapter applies.

• The Chapter applies to all taxes of any kind levied by, or on behalf of, an EU Member State or its territorial or administrative subdivisions, including local authorities.
• VAT, customs duties, and excise duties already covered by other EU administrative cooperation legislation are excluded.
• Compulsory social security contributions payable to a Member State or its subdivisions, or to social security institutions established under public law, are also excluded.
• Fees for certificates or other documents issued by public authorities, and dues of a contractual nature such as consideration for public utilities, fall outside the scope of the Chapter.