Value Added Tax Consolidation Act 2010 section 104

Repayments in specific circumstances

Section 104 deals with particular types of VAT repayment, covering new means of transport dispatched to other Member States, prepaid telephone cards, radios for blind persons, and goods or services connected with shipping, aviation and commercial sea fishing.

• Where a person who cannot deduct VAT purchases a new means of transport and subsequently dispatches it to another Member State, Revenue must repay the residual VAT included in the price to avoid double taxation.
• When a prepaid telephone card is used to access a telecommunications service, its value is disregarded for taxable amount purposes, preventing double taxation because VAT was already charged when the card was sold.
• Revenue may make a full refund of VAT on radio equipment purchased by an institution whose primary object is the amelioration of the lot of blind persons, provided the goods are intended for the use of blind persons.
• Regulations may provide for the remission or repayment of VAT on goods shipped aboard aircraft or vessels leaving the State, goods used in commercial sea fishing, and related repair, maintenance and hiring services.