Value Added Tax Consolidation Act 2010 Schedule 1, paragraph 9

Supply of investment gold

Paragraph 9 of Schedule 1 exempts investment gold from VAT, covering supplies, intra-Community acquisitions, importations, and related intermediary services.

• The supply, intra-Community acquisition, and importation of investment gold are exempt from VAT.
• Supplies of investment gold to the Central Bank of Ireland are excluded from the exemption and remain taxable.
• Services provided by an intermediary acting in that capacity in relation to investment gold are also exempt.
• The terms "intermediary" and "investment gold" take their meanings from section 90(1) of the Act.