Value Added Tax Consolidation Act 2010 section 51

Determinations on rates and exemptions

Section 51 provided for the power of Revenue to determine the VAT rate applicable to any supply of goods or services, or to determine whether an activity was an exempted activity. This section was repealed by Finance (No. 2) Act 2023 section 60(1).

• An accountable person could apply to Revenue for a determination on whether an activity was exempt or on the correct VAT rate for any supply; Revenue could also make such determinations on their own initiative to remove genuine doubt about the correct treatment.
• A determination made on application took effect from the date specified in the notice communicated to the applicant; a determination made on Revenue's own initiative took effect from the date specified in its publication in Iris Oifigiúil and had also to be published in at least one daily newspaper.
• Revenue could not make a determination on any matter already decided by the Appeal Commissioners or governed by an order of the Minister for Finance, and were not required to make a determination where no real doubt existed about the correct rate.
• A person aggrieved by a determination could appeal in writing to the Appeal Commissioners within 21 days — the applicant's time running from receipt of the notice, and any other accountable person's time running from publication in Iris Oifigiúil.