S.I. No. 231/1984 - Value-Added Tax (Goods Exported in Baggage) Regulations, 1984. Skip to content Disclaimer Feedback Helpdesk Gaeilge Léim go dtí an t-ábhar Séanadh Aiseolas Deasc chabhrach English Gaeilge English Produced by the Office of the Attorney General Táirgthe ag Oifig an Ard-Aighne Home Legislation Acts of the Oireachtas Statutory Instruments Pre-1922 Legislation Constitution External Resources Bills (Houses of the Oireachtas) Iris Oifigiúil / Official Gazette Revised Acts (LRC) Classified List of Legislation (LRC) Translations (acts.
- ie)Translations (Houses of the Oireachtas) Government Publications for Sale EU Law (EUR-Lex) FAQ Disclaimer Feedback Helpdesk Search Baile Reachtaíocht Achtanna an Oireachtais Ionstraimí Reachtúla Reachtaíocht Réamh-1922 Bunreacht Acmhainní Seachtracha Billí (Tithe an Oireachtais) Iris Oifigiúil Achtanna Athbhreithnithe (CAD) (An Coimisiún um Athchóiriú an Dlí) Liosta Rangaithe Reachtaíochta Aistriúcháin (achtanna.
- ie)Aistriúcháin (Tithe an Oireachtais) Foilseacháin Rialtais ar Díol Dlí AE (EUR-Lex) CCanna (Ceisteanna Coitianta) Séanadh Aiseolas Deasc chabhrach Cuardach TitleTeideal Year(
- s)or rangeBliain nó blianta nó raon TypeCineál All Legislation Acts Statutory Instruments Advanced SearchCuardach Casta HomeBaile Statutory InstrumentsIonstraimí Reachtúla 1984 S.I. No. 231/1984 - Value-Added Tax (Goods Exported in Baggage) Regulations, 1984. S.I. No. 231/1984 - Value-Added Tax (Goods Exported in Baggage) Regulations, 1984. AmendmentsLeasuithe S.I. No. 231 of 1984. VALUE-ADDED TAX (GOODS EXPORTED IN BAGGAGE) REGULATIONS, 1984. The Revenue Commissioners, in exercise of the powers conferred on them by section 13 (inserted by section 12 of the Value-Added Tax (Amendment) Act, 1978 (No. 34 of 1978)) and section 32 of the Value-Added Tax Act, 1972 (No. 22 of 1972), and with the consent of the Minister for Finance, hereby make the following Regulations: 1. These Regulations may be cited as the Value-Added Tax (Goods Exported in Baggage) Regulations, 1984. 2.
(1)The tax, if any, chargeable on the supply on or after the 1st day March, 1984, of goods shall be remitted if the Revenue Commissioners are satisfied that— (
- a)the goods were intended at the time of the supply by the person to whom they were supplied to be exported from the State within two months of such supply in his personal baggage and were so exported, (
- b)the person to whom the goods were supplied— (
- i)was not normally resident in the State at the time of the supply, or, if he was normally resident in the State at that time, intended at that time to depart from the State for a period of at least twelve consecutive months, (
- ii)was not at the time of the supply a member of the crew of a ship, aircraft, train or other conveyance engaged in the transport of passengers or goods into or out of the State, (
- c)in case the person to whom the goods are supplied was normally resident in a Member State of the European Economic Community at the time of the supply and intended at that time to export the goods to a Member State of the Community, the value of the goods, including tax, exceeded the value, or, if there is more than one, the higher or highest value, standing specified at that time by the Council of the said Community as the limit for exemption from tax of goods in personal baggage of travellers between Member States of the said Community, and (
- d)there is compliance with such other conditions (if any) as the Revenue Commissioners may impose.
(2)In this Regulation "goods" means any article, and includes a group of articles normally supplied as a set. GIVEN this 6th day of September,
- L. REASON, Revenue Commissioner. The Minister for Finance hereby consents to the making of the foregoing Regulations. GIVEN under the Official Seal of the Minister for Finance this 6th day of September,
- ALAN M. DUKES, Minister for Finance. EXPLANATORY NOTE These Regulations, which have effect as from 1 March, 1984, provide for relief from VAT on certain supplies of goods to foreign visitors, and to Irish residents departing the State for more than a year. The goods in question must be exported as personal baggage of the purchaser. Privacy Statement Accessibility European Legislation Identifier (PDF) Open Data License Ráiteas Príobháideachais Inrochtaineacht Aitheantóir Eorpach Reachtaíochta (ELI) Ceadúnas Sonraí Oscailte Liosta Fianán © Government of Ireland. Oireachtas Copyright Material is reproduced with the permission of the Houses of the Oireachtas © Rialtas na hÉireann. Atáirgtear ábhar faoi Chóipcheart le cead ó Thithe an Oireachtais