S.I. No. 308/1987 - Value-Added Tax (Refund of Tax) (No. 21) Order, 1987. 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 1987 S.I. No. 308/1987 - Value-Added Tax (Refund of Tax) (No. 21) Order, 1987. S.I. No. 308/1987 - Value-Added Tax (Refund of Tax) (No. 21) Order, 1987. AmendmentsLeasuithe S.I. No. 308 of 1987. VALUE-ADDED TAX (REFUND OF TAX) (No. 21) ORDER, 1987. I, RAY MACSHARRY, Minister for Finance, in exercise of the powers conferred on me by section 20
(3)of the Value-Added Tax Act, 1972 (No. 22 of 1972), hereby order as follows: 1.
(1)This Order may be cited as the Value-Added Tax (Refund of Tax) (No. 21) Order, 1987.
(2)This Order shall be deemed to have come into operation on the 1st day of July,
- In this Order— ( a ) "the Act" means the Value-Added Tax Act, 1972 ; ( b ) "qualifying body" means any non-profit making body of persons with aims of a philanthropic nature, engaged in humanitarian, charitable or teaching activities abroad; ( c ) "qualifying goods" means goods which, within four months of their supply in, or importation into, the State, have been exported, by or on behalf of a qualifying body, for use in its humanitarian, charitable or teaching activities abroad.
- A person, who establishes to the satisfaction of the Revenue Commissions that— ( a ) he is a qualifying body, or that he is acting on behalf of a qualifying body, ( b ) the goods to which the claim relates are qualifying goods, ( c ) he has borne or paid tax on the supply to, or importation by, him of those qualifying goods, and who fulfils, to the satisfaction of the said Commissioners, the conditions specified in paragraph 4 of this Order, shall be entitled to be repaid such tax.
- The conditions to be fulfilled by a person referred to in paragraph 3 of this Order are that he shall— ( a ) claim a refund of the tax by completing such claim form as may be provided for the purpose by the Revenue Commissioners, and certify the particulars shown on such claim form to be correct, ( b ) establish the amount of tax borne or paid to which the claim relates by the production of invoices or other documents, provided in accordance with section 17
(12)(
- a)(
- i)of the Act, or by the production of receipts for tax paid on goods imported, ( c ) establish that he is not entitled to remission, repayment or deduction of the tax under any other provision of the Act, or under any instrument made under statute administered by the Revenue Commissioners in respect of the supply or importation of the qualifying goods. GIVEN under my Official Seal, this 8th day of December, 1987. RAY MACSHARRY, Minister for Finance EXPLANATORY NOTE. This Order provides relief from VAT, subject to conditions for goods purchased for export by philnathropic organisations for use in their activities abroad. The Order gives effect to Article 15
(12)of EEC Council Directive 77/388/EEC of 17th May 1977. 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