Value Added Tax Consolidation Act 2010 section 17

Other provisions in relation to services

Section 17 makes certain premises providers, and farmers who train racehorses, accountable for VAT.

• A premises provider who allows a foreign mobile trader to sell goods on the provider's land for less than 28 consecutive days must notify Revenue at least 14 days in advance, giving the trader's name, address, trading dates, premises address and any other prescribed details.
• A premises provider who allows a foreign event promoter to stage a cultural, artistic, entertainment or similar event on the provider's land must likewise notify Revenue at least 14 days before the event, giving the promoter's name, address, event dates, duration, venue and any other prescribed details.
• If a premises provider fails to furnish the required information, Revenue may make the provider jointly and severally liable with the mobile trader or promoter for the VAT on the supplies made on that land.
• A farmer whose racehorse-training turnover exceeds the services threshold becomes an accountable person for that training activity (and for intra-Community acquisitions and reverse-charge services received from abroad) but, unless the farmer elects otherwise, retains unregistered farmer status for ordinary agricultural goods and services.