Value Added Tax Consolidation Act 2010 section 103

Ministerial refund orders

Section 103 empowers the Minister for Finance to make orders allowing certain persons to claim repayment of VAT that they cannot recover through the normal deduction system.

• The Minister may make orders entitling persons who meet specified conditions to claim repayment of VAT borne or paid where no deduction is available, and may amend or revoke such orders, having regard to the nature of the goods or services and the nature of the person concerned.
• Where a refund has been paid on the basis of incorrect claim details, Revenue may treat the order's conditions as not having been fulfilled and require repayment of all or part of the refund.
• A refund order may require the recipient to carry out a post-payment review at a specified time or on a specified event to confirm that the order's conditions continue to be met, and to repay all or part of the refund if they are not.
• A refund order may have retrospective effect if so expressed, and must be laid before Dáil Éireann, which may annul it by resolution within 21 sitting days.