50.—(1) This section shall have effect for the purpose of regulating the time and manner in which advance corporation tax is to be accounted for and paid.
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(2)A company shall, for each of its accounting periods make, in accordance with this section, a return to the Collector-General of the distributions made and distributions received by it in that period and of the advance corporation tax (if any) payable by it in respect of the distributions made by it.
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(3)A return for any period for which a return is required to be made under this section shall be made within six months from the end of that period.
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(4)A return under this section need not be made by a company for an accounting period in which it has not made a distribution.
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(5)(a) The return made by a company for an accounting period shall show— (i) the amount of the distributions made by the company in the period and the amount of the tax credits in respect of those distributions, (ii) the amount (if any) of the distributions received by the company in the period and the amount of the tax credits in respect of those distributions, (iii) the amount of any tax credit which is carried forward to the accounting period and treated under section 41
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(3)as a tax credit in respect of a distribution received by the company in that period, and (iv) the amount (if any) of advance corporation tax which is payable by the company in respect of the distributions made by it in the period. (b) The return shall specify whether any amount of tax credits is included pursuant to paragraph (a) (i) in respect of distributions which are treated as not being distributions for the purposes of section 38 under any provision of this Chapter and, if so, the amount so included. (c) The return shall specify whether any amount of tax credits is included pursuant to paragraph (a) (ii) in respect of distributions which are treated as not being distributions for the purposes of section 41 under any provision of this Chapter and, if so, the amount so included. (d) Where any amount is included in the return pursuant to subparagraph (ii) or (iii) of paragraph (a), the inclusion shall be treated as a claim by the company to have it taken into account in determining the amount of advance corporation tax which is payable, and any such claim shall be supported by such evidence as the inspector may reasonably require.
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(6)Advance corporation tax in respect of any distribution required to be included in a return under this section shall be due at the time by which the return is to be made and shall be paid to the Collector-General, and advance corporation tax so due shall be payable by the company without the making of any assessment; but advance corporation tax which has become due as aforesaid may be assessed on the company (whether or not it has been paid when the assessment is made) if that tax, or any part of it, is not paid on or before the due date.
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(7)If it appears to the inspector that there is a distribution which ought to have been and has not been included in a return, or if the inspector is dissatisfied with any return, he may make an assessment on the company to the best of his judgment; and any advance corporation tax due under an assessment made by virtue of this subsection shall be treated for the purposes of interest on unpaid tax as having been payable at the time when it would have been payable if a correct return had been made.
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(8)Where a company makes a distribution on a date which does not fall within an accounting period of the company, an accounting period of the company shall be deemed to end on that date and the company shall make a return of that distribution within six months from that date; and the advance corporation tax for which the company is accountable in respect of that distribution shall be due at the time by which the return is to be made.
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(9)Where any item has been incorrectly included in a return under this section as a distribution made or a distribution received by a company, the inspector may make any such assessments, adjustments or set-offs as may in his judgment be required for securing that the resulting liabilities to tax (including interest on unpaid tax) whether of the company or of any other person are, so far as possible, the same as they would have been if the item had not been so included.
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(10)(a) Advance corporation tax assessed on a company under this section shall be due within one month after the issue of the notice of assessment (unless due earlier under subsection (6) or (8)) subject to any appeal against the assessment, but no such appeal shall affect the date when tax is due under subsection (6) or (8). (b) On the determination of an appeal against an assessment under this section any tax overpaid shall be repaid.
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(11)(a) All the provisions of the Corporation Tax Acts relating to— (i) assessments to corporation tax, (ii) appeals against such assessments (including the rehearing of appeals and the statement of a case for the opinion of the High Court), and (iii) the collection and recovery of corporation tax, shall, so far as they are applicable, apply to the assessment, collection and recovery of advance corporation tax under this section. (b) Any tax payable in accordance with this section without the making of an assessment shall carry interest at the rate of 1.25 per cent. for each month or part of a month from the date when the tax becomes due and payable until payment. (c) The provisions of subsections (3), (4) and (5) of section 550 of the Income Tax Act, 1967 , shall apply in relation to interest payable under paragraph (b) as they apply in relation to interest payable under the said section 550. (d) In its application to any tax charged by any assessment to advance corporation tax in accordance with this section, section 550 of the Income Tax Act, 1967 , shall have effect with the omission of the proviso to subsection (1) and subsections (2) and (2A). (e) Notwithstanding anything in the Corporation Tax Acts, the provisions of section 419 of the Income Tax Act, 1967 , and section 30 of the Finance Act, 1976 , shall not apply in relation to any tax which is charged by any assessment to advance corporation tax in accordance with this section.
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(12)The provisions of subsections (3), (8), (9), (10), (11) and (12) (b) of section 143 of the Corporation Tax Act, 1976 , shall, with any necessary modifications, apply in relation to a return under the provisions of this section as they apply in relation to a return under the provisions of the said section 143.
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(13)In the foregoing provisions of this section references to a distribution or distributions do not include references to a distribution or distributions made by a company which is not resident in the State.
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Cesser of certain provisions.
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51.—(1) The provisions of the Corporation Tax Act, 1976 , specified in subsection (2) shall not have effect in relation to distributions (other than dividends falling within section 49
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(2)) made on or after the 9th day of February, 1983.
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(2)The provisions of the Corporation Tax Act, 1976 , referred to in subsection (1) are section 18
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(4), subsection (8) (inserted by the Finance Act, 1982 ) of section 25, paragraph (b) of the proviso to section 26(3) and sections 90,91,167 and 168.
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Transitional reduction of advance corporation tax.
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52.—(1) Notwithstanding anything in this Chapter, the amount of advance corporation tax which a company shall be liable to pay in respect of distributions made by it in an accounting period ending on or before the 8th day of February, 1984, shall be one-half of the amount of advance corporation tax which, apart from this section, the company would have been liable to pay in respect of those distributions.
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(2)Where part of an accounting period of a company falls before the 9th day of February, 1984, and the other part falls in a period beginning on that date, this Chapter shall apply as if the part ending on the 8th day of February, 1984, and the part beginning on the 9th day of February, 1984, were two separate accounting periods.
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Application of Corporation Tax Acts.
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53.—The provisions of the Corporation Tax Acts as to the charge, calculation and payment of corporation tax (including provisions conferring any relief or exemption) shall not be construed as affecting the charge, calculation or payment of advance corporation tax.
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CHAPTER VIII
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Capital Gains Tax Extension of section 19 (Government and other securities) of Capital Gains Tax Act, 1975.
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54.—
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Section 19
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of the Capital Gains Tax Act, 1975 , shall apply in relation to securities issued by Irish Telecommunications Investments Limited and guaranteed by the Minister for Finance as it applies to the forms of security specified in paragraph (d) of that section.
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Amendment of Schedule 4 (administration) to Capital Gains Tax Act, 1975.
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55.—Paragraph 8 of Schedule 4 to the Capital Gains Tax Act, 1975 , is hereby amended, as respects appeals against assessments made after the passing of this Act— (a) by the substitution of the following subparagraph for subparagraph (1): “(1) A person aggrieved by any assessment under this Act made upon him by the inspector or such other officer as is mentioned in paragraph 1 (2) shall be entitled to appeal to the Appeal Commissioners on giving, within thirty days after the date of the notice of assessment, notice in writing to the inspector or other officer and, in default of notice of appeal by a person to whom notice of assessment has been given, the assessment made on him shall be final and conclusive.”, and (b) by the substitution in subparagraph (2) of the following clauses for clauses (e), (f) and (g): “(e) the hearing, determination or dismissal of an appeal by the Appeal Commissioners, including the hearing, determination or dismissal of an appeal by one Appeal Commissioner; (f) the assessment having the same force and effect as if it were an assessment in respect of which no notice of appeal had been given where the person who has given notice of appeal does not attend before the Appeal Commissioners at the time and place appointed; (g) the extension of the time for giving notice of appeal and the readmission of appeals by the Appeal Commissioners and the provisions which apply where action by way of court proceedings has been taken;”.
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Chargeable gains accruing on disposals by certain persons.
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56.—(1) This section shall apply to chargeable gains accruing on disposals made after the passing of this Act.
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(2)In this section— “accountable person” means— (a) a liquidator of a company, or (b) any person entitled to an asset by way of security or to the benefit of a charge or encumbrance on an asset, or, as the case may be, any person appointed to enforce or give effect to the security, charge or encumbrance; “referable capital gains tax” has the meaning assigned to it by subsection (8); “referable corporation tax” has the meaning assigned to it by subsection (9); “relevant disposal” has the same meaning as in section 36 of the Finance Act, 1982 .
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(3)Where section 8
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(5)or 41 of the Capital Gains Tax Act, 1975 , has effect in respect of the disposal of an asset in a year of assessment by an accountable person, then, notwithstanding any provision of the Capital Gains Tax Acts— (a) any referable capital gains tax in respect of any chargeable gains which accrue on the disposal shall be assessable on and recoverable from the accountable person, (b) the referable capital gains tax shall be treated as a necessary disbursement out of the proceeds of the disposal and shall be paid by the accountable person out of those proceeds, and (c) referable capital gains tax paid by the accountable person shall discharge a corresponding amount of the liability to capital gains tax, for the year of assessment in which the disposal is made, of the person (hereafter in this section referred to as “the debtor”) who, apart from this subsection, is the chargeable person in relation to the disposal.
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(4)Where section 8
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(5)of the Capital Gains Tax Act, 1975 , or section 13
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(5)of the Corporation Tax Act, 1976 , has effect in respect of the disposal (not being a relevant disposal) of an asset, in an accounting period of a company, by an accountable person, then, notwithstanding any provision of the Corporation Tax Acts— (a) any referable corporation tax in respect of any chargeable gains which accrue on the disposal shall be assessable on and recoverable from the accountable person, (b) the referable corporation tax shall be treated as a necessary disbursement out of the proceeds of the disposal and shall be paid by the accountable person out of those proceeds, and (c) referable corporation tax paid by the accountable person shall discharge a corresponding amount of the liability to corporation tax, for the accounting period in which the disposal is made, of the company (hereafter in this section referred to as “the company”) which, apart from this subsection, is the chargeable person in relation to the disposal.
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(5)Notwithstanding any provision of the Capital Gains Tax Acts or of the Corporation Tax Acts, the amount of referable capital gains tax or referable corporation tax, as the case may be, which, under this section, is assessable on an accountable person in relation to a disposal, shall be recoverable from him by an assessment on him to income tax under Case IV of Schedule D for the year of assessment in which the disposal occurred on an amount the income tax on which at the standard rate for the said year of assessment is equal to the amount of the referable capital gains tax or referable corporation tax, as the case may be.
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(6)Where tax is paid by an accountable person under the provisions of this section and it is established that the amount of tax paid is excessive, appropriate relief, by repayment or otherwise, shall be given to him.
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(7)Subject to subsections (3) (c) and (4) (c), nothing in this section shall affect the amount of chargeable gains on which— (a) the debtor is chargeable to capital gains tax, or (b) the company is chargeable to corporation tax.
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(8)In this section— (a) in the case where no chargeable gains other than the chargeable gains mentioned in subsection (3) (a) (hereafter in this subsection referred to as “the referable gains”) accrued to the debtor in the year of assessment, “referable capital gains tax” means the amount of capital gains tax which, apart from subsection (3), would be assessable on the debtor in respect of the referable gains; (b) in the case where, in addition to the referable gains, other chargeable gains accrued to the debtor in the year of assessment, and, in charging all of those gains to capital gains tax without regard to the provisions of subsection (3), the same rate of tax would apply, and either— (i) none of the disposals on which the chargeable gains accrued is a relevant disposal, or (ii) each of the disposals is a relevant disposal, “referable capital gains tax” means an amount of tax determined by the formula— A __ × C B where— A is the amount of capital gains tax which, apart from subsection (3), would be assessable on the debtor in respect of the referable gains if no other chargeable gains accrued to him in the year of assessment and if no deductions or reliefs fell to be allowed against the referable gains, B is the amount of capital gains tax which, apart from subsection (3), would be assessable on the debtor in respect of all chargeable gains, including the referable gains, which accrued to him in the year of assessment, if no deductions or reliefs fell to be allowed against those chargeable gains, and C is the amount of capital gains tax which, apart from subsection (3), would be assessable on the debtor in respect of the total amount of chargeable gains, including the referable gains, which accrued to him in the year of assessment; (c) in any other case, “referable capital gains tax” means the amount of capital gains tax which, apart from subsection (3) and taking into account— (i) all other chargeable gains accruing to the debtor in the year of assessment, and (ii) where appropriate, the provisions of paragraph 8 of Schedule 1 to the Capital Gains Tax (Amendment) Act, 1978 , and of sections 30
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(3)and 40 of the Finance Act, 1982 , would be the amount of capital gains tax appropriate to the referable gains.
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(9)In this section— (a) in the case where no chargeable gains other than— (i) the chargeable gains mentioned in subsection (4) (a) (hereafter in this subsection referred to as “the referable gains”), or (ii) any chargeable gains accruing on a relevant disposal, accrued to the company in the accounting period, “referable corporation tax” means the amount of capital gains tax which, apart from subsection (4), would be assessable on the company in respect of the referable gains on the assumptions that— (I) notwithstanding any provision to the contrary in the Corporation Tax Acts, capital gains tax fell to be charged in respect of those gains in accordance with the provisions of the Capital Gains Tax Acts, and (II) accounting periods were years of assessment, or, if it is less, the amount of corporation tax which, apart from subsection (4), would be assessable on the company for the accounting period; (b) in the case where, in addition to the referable gains, other chargeable gains (not being chargeable gains accruing on a relevant disposal) accrued to the company in the accounting period, and, on the assumptions made in paragraph (a), in charging all of those gains to capital gains tax without regard to the provisions of subsection (4), the same rate of tax would apply, “referable corporation tax” means an amount of tax determined by the formula— D __ × F E where— D is the amount of capital gains tax which, apart from subsection (4) and on the assumptions made in paragraph (a), would be assessable on the company in respect of the referable gains if no other chargeable gains accrued to the company in the accounting period and if no deductions or reliefs fell to be allowed against the referable gains, E is the amount of capital gains tax which, apart from subsection (4) and on the assumptions made in paragraph (a), would be assessable on the company in respect of all chargeable gains including the referable gains (but not including chargeable gains accruing on a relevant disposal) which accrued to the company in the accounting period, if no deductions or reliefs fell to be allowed against those chargeable gains, and F is the amount (hereafter in this subsection referred to as “the notional amount”) of capital gains tax which, apart from subsection (4), would, in accordance with section 13 (1A) (inserted by the Finance Act, 1982 ) of the Corporation Tax Act, 1976 , fall to be calculated in relation to the company for the accounting period in respect of all chargeable gains including the referable gains or, if it is less, the amount of corporation tax which, apart from subsection (4), would be assessable on the company for the accounting period;
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(c) in any other case, “referable corporation tax” means the amount of capital gains tax which, apart from subsection (4) and on the assumptions made in paragraph (a), and taking into account— (i) all other chargeable gains (not being chargeable gains accruing on a relevant disposal) accruing to the company in the accounting period, and (ii) where appropriate, the provisions of sections 30
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(3)and 40 of the Finance Act, 1982 , would be the amount of capital gains tax appropriate to the referable gains:
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Provided that, in any case in which this paragraph applies, if the notional amount is greater than the amount of corporation tax which, apart from subsection (4), would be assessable on the company for the accounting period, “referable corporation tax” shall mean an amount determined by the formula— G __ × H K where— G is the amount which, under this paragraph apart from this proviso, would be the referable corporation tax, H is the notional amount, and K is the amount of corporation tax which, apart from subsection (4), would be assessable on the company for the accounting period.
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(10)(a) In any case where, in calculating an amount of referable capital gains tax or referable corporation tax under subsection (8) (c) or (9) (c), deductions or reliefs fell to be allowed against chargeable gains accruing in a year of assessment or in an accounting period and, apart from this subsection, those deductions or reliefs (or part of them) would fall to be set against two or more chargeable gains chargeable at the same rate of capital gains tax, then, those deductions or reliefs (or, as the case may be, that part of them) shall, so far as is necessary to calculate the amount of referable capital gains tax or referable corporation tax, be apportioned between the chargeable gains chargeable at the same rate in proportion to the amounts of those chargeable gains. (b) In the case of chargeable gains accruing to a company (not being chargeable gains accruing on a relevant disposal), any reference in paragraph (a) to a rate of tax shall be construed as a reference to the rate of capital gains tax which would be applicable to those gains on the assumptions made in subsection (9) (a).
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PART II
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Customs and Excise Foreign travel.
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57.—
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Section 65
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of the Finance Act, 1982 , shall be amended, as on and from the 1st day of April, 1983,— (a) in subsection (1), by the deletion of “‘aircraft’ means an aircraft suitable for the carriage of more than fifteen passengers;”, and (b) in subsection (3), by the substitution of the following paragraph for paragraph (b): “(b) The rate at which the duty of excise imposed by subsection (2) of this section shall be paid shall be £5 for each person whose carriage is authorised by a passenger ticket relating to carriage by a ship or an aircraft on a voyage or a flight, as the case may be, to a destination (other than a destination in Northern Ireland) outside the State.”.
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Televisions.
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58.—The duty of excise on televisions imposed by paragraph 5(1) of the Imposition of Duties (No. 236) (Excise Duties on Motor Vehicles, Televisions and Gramophone Records) Order, 1979 (S.I. No. 57 of 1979), shall be charged, levied and paid, as on and from the 10th day of February, 1983, at the several rates specified in the First Schedule in lieu of the several rates specified in the Sixth Schedule to the Imposition of Duties (No. 259) (Excise Duties) Order, 1982 (S.I. No. 48 of 1982).
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Video players.
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59.—The duty of excise on video players imposed by paragraph 4 of the Imposition of Duties (No. 260) (Excise Duty on Video Players) Order, 1982 (S.I. No. 49 of 1982), shall be charged, levied and paid, as on and from the 10th day of February, 1983, at the rate of £40 for each video player in lieu of the rate specified in the said paragraph 4.
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Hydrocarbons.
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60.—(1) In this section “the Order of 1975” means the Imposition of Duties (No. 221) (Excise Duties) Order, 1975 (S.I. No. 307 of 1975).
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(2)Notwithstanding clause (b) or (c) of paragraph 11 (5) of the Order of 1975, the duty of excise imposed by paragraph 11 (1) of the said Order shall be charged, levied and paid at the rate of £1.75 per hectolitre, as on and from the 10th day of February, 1983, on mineral hydrocarbon light oil to which the said clause (b) or (c) applies, in lieu of the rate specified in section 70
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(4)of the Finance Act, 1980 .
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(3)Notwithstanding subparagraph (6) of paragraph 12 of the Order of 1975, the duty of excise imposed by subparagraph (1) of the said paragraph 12 shall be charged, levied and paid at the rate of £1.75 per hectolitre, as on and from the 10th day of February, 1983, on hydrocarbon oil to which the said subparagraph (6) applies in lieu of the rate specified in section 70
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(5)of the Finance Act, 1980 .
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(4)Paragraph 11 (7) of the Order of 1975, as amended by section 40
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(3)of the Finance Act, 1976 , shall be amended, as on and from the 10th day of February, 1983, by the substitution for “£1.53” (inserted by the Finance Act, 1980 ) of “£1.75”.
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(5)Any authorisation issued before the 10th day of February, 1983, under the provisions of paragraph 11 (7) of the Order of 1975 in relation to the importation or the delivery from the premises of a refiner of hydrocarbon oil or from a bonded warehouse of articles chargeable with the duty imposed by paragraph 11 (1) of the Order of 1975, upon payment of a duty of excise at the rate of £1.53 per hectolitre payable under section 70
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(6)of the Finance Act, 1980 , shall, so far as it affects articles imported or delivered on or after that date, be deemed to authorise the importation or delivery of such articles on payment of a duty of excise at the rate of £1.75 per hectolitre in lieu of payment of the duty of excise aforesaid.
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(6)The repayments of excise duty provided for in paragraphs 11 (10) and 12 (10) of the Order of 1975 shall, where the duty is chargeable and paid after the 9th day of February, 1983, be at the rate of duty paid less an amount of £1.75 per hectolitre in lieu of the rate specified in section 70
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(8)of the Finance Act, 1980 .
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(7)Paragraph 12 (1) of the Order of 1975, as amended by section 70
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(9)of the Finance Act, 1980 , is hereby amended by the deletion of the proviso thereto.
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(8)The amount of any rebate allowed under paragraph 12 (3) of the Order of 1975 shall, in respect of any hydrocarbon oil (other than fuel oil within the meaning of paragraph 3 of the Imposition of Duties (No. 256) (Excise Duty on Hydrocarbon Oils) Order, 1981 (S.I. No. 404 of 1981)) which is imported or delivered from the premises of a refiner of hydrocarbon oil or from a bonded warehouse on or after the 10th day of February, 1983, be the amount of excise duty chargeable less an amount calculated at the rate of £1.75 per hectolitre in lieu of the rate specified in section 70
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(10)of the Finance Act, 1980 .
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(9)The amount of any repayment allowed under section 35
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(5)(b) of the Finance Act, 1981 , shall, in respect of any hydrocarbon oil imported or delivered from the premises of a refiner of hydrocarbon oil or from a bonded warehouse on or after the 10th day of February, 1983, be the amount of excise duty paid less an amount calculated at the rate of £1.09 per hectolitre.
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(10)
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Section 42
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(2)of the Finance Act, 1976 , shall be amended, as on and from the 10th day of February, 1983, by the substitution for “£0.07” (inserted by the Finance Act, 1980 ) of “£0.08”.
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(11)Paragraph 12 (11) of the Order of 1975 is hereby amended— (a) by the substitution for “a passenger road service in respect of which the licence was granted” of “the passenger road service” and (b) by the substitution for “repay to the licensee” of “repay to him”.
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Motor Vehicles.
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61.—The duty of excise imposed by paragraph 4 (1) of the Imposition of Duties (No. 236) (Excise Duties on Motor Vehicles, Televisions and Gramophone Records) Order, 1979, on category A motor vehicles (within the meaning of the said Order) shall be charged, levied and paid, as on and from the 1st day of July, 1983— (a) in so far as it is chargeable on such vehicles which derive their motive power from an internal combustion engine and which exceed 16 horse-power (calculated in accordance with regulations made by the Minister for the Environment under section 1
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(3)of the Finance (Excise Duties) (Vehicles) Act, 1952 , for the purpose of a rate of duty specified in the Schedule to the said Act), at the rate of an amount equal to 64.5 per cent. of the chargeable value (within the meaning aforesaid) in lieu of the rate specified in paragraph 10 of the Imposition of Duties (No. 259) (Excise Duties) Order, 1982, and (b) in so far as it is chargeable on other such vehicles (other than motor-cycles, auto-cycles, or cycles fitted with an auxiliary motor, whether or not incorporating side-cars), at the rate of an amount equal to 54.5 per cent. of the chargeable value (within the meaning aforesaid) in lieu of the rate specified in section 7 of the Finance (No. 2) Act, 1981 .
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Gaming licences.
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62.—The duty of excise imposed by section 17 of the Finance Act, 1956 , on gaming licences issued under section 19 of the Gaming and Lotteries Act, 1956 , shall be charged, levied and paid on such licences issued on or after the 10th day of February, 1983, at the rates specified in the Second Schedule in lieu of the rates specified in Part III of the Seventh Schedule to the Finance Act, 1980 .
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Gaming machine licences.
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63.—(1)
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Section 74
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(1)of the Finance Act, 1980 , shall, as respects the grant of gaming machine licences on or after the 10th day of February, 1983, be amended by the substitution for “£37.50”, “£75”, “£112.50” and “£150” (inserted by the Imposition of Duties (No. 259) (Excise Duties) Order, 1982 (S.I. No. 48 of 1982)) of “£62.50”, “£125”, “£187.50” and “£250”, respectively.
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(2)
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Section 43
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(7)(aa) of the Finance Act, 1975 (inserted by the Finance Act, 1980 ), shall, as respects the grant of gaming machine licences on or after the 10th day of February, 1983, be amended by the substitution for “£25”, “£50”, “£75” and “£100” (inserted by the Imposition of Duties (No. 259) (Excise Duties) Order, 1982) of “£40”, “£80”, “£120” and “£160”, respectively.
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Firearm certificates.
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64.—The duty of excise on a firearm certificate imposed by section 18
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(2)of the Finance Act, 1964 , shall, in the case of any such certificate coming into force, whether by way of grant or renewal, on or after the 1st day of August, 1983, be charged, levied and paid at the rates specified in the Third Schedule in lieu of the rates specified in Part II of the Seventh Schedule to the Finance Act, 1980 .
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Dogs.
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65.—(1)
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Section 37
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of the Finance Act, 1925 , is hereby amended by the substitution in subsection (1) of “£5” for “£1” (inserted by the Finance Act, 1975 ) and the said subsection (1), as so amended, is set out in the Table to this subsection.
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TABLE
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(1)On and after the 1st day of January, 1926, an excise duty (in this Act referred to as dog duty) of £5 shall be payable on every dog aged one month or upwards in respect of every year or part of a year during which such dog is kept in Saorstát Éireann.
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(2)
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Section 33
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of the Finance Act, 1963 , is hereby amended by the substitution in subsections (1) and (2) of “£100” for “£25” (inserted by the Finance Act, 1975 ) and the said subsections (1) and (2), as so amended, are set out in the Table to this subsection.
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TABLE
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(1)Any person who is liable to pay dog duty may elect to pay an annual sum of £100 in respect of such duty in lieu of the rate specified in subsection (1) of section 37 of the Finance Act, 1925 , and this amount shall be paid and collected through the Post Office by means of a general licence to be taken out annually by such person.
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(2)Any person who pays a sum of £100 and takes out a general licence in accordance with this section shall be deemed to have paid dog duty in respect of all dogs kept by him during the whole or any part of the year to which the general licence relates.
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(3)
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Section 44
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(3)of the Finance Act, 1975 , is hereby repealed and in lieu thereof it is hereby enacted that any person guilty of an offence under section 37 of the Finance Act, 1925 , shall be liable on summary conviction to an excise penalty of £20.
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(4)This section shall come into operation on the 1st day of January, 1984.
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Auctioneers and house agents.
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66.—(1) In this section “the Act” means the Auctioneers and House Agents Act, 1947 .
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(2)The duty of excise on an auctioneer's licence (within the meaning of the Act) imposed by section 11 of the Finance Act, 1947 , shall be charged, levied and paid at the rate of £125 in lieu of the rate specified at reference number 1 in Part IV of the Seventh Schedule to the Finance Act, 1980 .
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(3)The duty of excise on an auction permit (within the meaning of the Act) imposed by section 12 of the Finance Act, 1947 , shall be charged, levied and paid at the rate of £125 in lieu of the rate specified at reference number 2 in Part IV of the Seventh Schedule to the Finance Act, 1980 .
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(4)Section 6 of the Act is hereby amended by the substitution in subsection (3) of “£500” for “one hundred pounds” and the said subsection (3), as so amended, is set out in the Table to this subsection.
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TABLE
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(3)A person who, in contravention of this section carries on or holds himself out or represents himself as carrying on the business of auctioneer or conducts an auction shall be guilty of an offence under this section and shall be liable on summary conviction thereof to an excise penalty of £500.
\n
(5)The duty of excise on a house agent's licence (within the meaning of the Act) imposed by section 13 of the Finance Act, 1947 , shall be charged, levied and paid at the rate of £62.50 in lieu of the rate specified at reference number 3 in Part IV of the Seventh Schedule to the Finance Act, 1980 .
\n
(6)Section 7 of the Act is hereby amended by the substitution in subsection (3) of “£500” for “one hundred pounds” and the said subsection (3), as so amended, is set out in the Table to this subsection.
\n
TABLE
\n
(3)A person who, in contravention of this section carries on or holds himself out or represents himself as carrying on the business of house agent or acts as a house agent shall be guilty of an offence under this section and shall be liable on summary conviction thereof to an excise penalty of £500.
\n
(7)This section shall come into operation on the 6th day of July, 1983.
\n
Bookmakers.
\n
67.—(1) The duty of excise imposed by section 17 of the Finance Act, 1931 , on a bookmaker's licence issued under the Betting Act, 1931 , shall be charged, levied and paid, as on and from the 1st day of December, 1983, at the rate of £125 in lieu of the rate specified at reference number 4 in Part IV of the Seventh Schedule to the Finance Act, 1980 .
\n
(2)The duty of excise imposed by section 18 of the Finance Act, 1931 , on the registration, or on the renewal of the registration, under the Betting Act, 1931 , of any premises in which the business of bookmaking is carried on shall be charged, levied and paid, as on and from the 1st day of December, 1983, at the rate of £125 in lieu of the rate specified at reference number 5 in Part IV of the Seventh Schedule to the Finance Act, 1980 .
\n
Repayment of excise duty on licences not used.
\n
68.—(1) In this section “licence” shall be construed as including permit and certificate.
\n
(2)Where it is shown to the satisfaction of the Revenue Commissioners in respect of a licence to which subsection (4) of section 77 of the Finance Act, 1980 , relates that either— (a) no trading took place under the licence, or (b) the holder of the licence did not engage in the activity to which the licence relates during the period of validity of the licence, the Commissioners may, subject to compliance with such conditions as they may think fit to impose and notwithstanding the provisions of subsection (6) of the said section 77, repay the duty of excise paid on the said licence.
\n
Amendment of section 50 (penalty for the wholesale dealing in or the sale by retail of intoxicating liquor without a licence) of Finance (1909-10) Act, 1910.
\n
69.—
\n
Section 50
\n
of the Finance (1909-10) Act, 1910 , is hereby amended— (a) by the substitution in subsection (2) of “£500” for “one hundred pounds”, and (b) by the substitution in subsection (3) of “£500” for “fifty pounds”, and the said subsections (2) and (3), as so amended, are set out in the Table to this section.
\n
TABLE
\n
(2)If any person deals wholesale in any intoxicating liquor, for the wholesale dealing in which he is required to take out a licence under this Act, without taking out such a licence, he shall be liable in respect of each offence to an excise penalty of £500.
\n
(3)If any person sells by retail any intoxicating liquor, for the retail sale of which he is required to take out a licence under this Act, without taking out such a licence, he shall be liable in respect of each offence to an excise penalty of £500.
\n
Amendment of section 21 (duties on hydrocarbon oils) of Finance Act, 1935.
\n
70.—(1) Subsection (12) (inserted by the Finance Act, 1940 ) of section 21 of the Finance Act, 1935 , is hereby amended— (a) by the substitution of “£1,000 and the oil in respect of which the offence was committed shall be liable to forfeiture” for “£500 and the oil in respect of which the offence was committed shall be forfeited” (inserted by the Finance Act, 1976 ), (b) by the substitution in paragraph (i) (inserted by the Finance Act, 1976 ) of “this section” for “the section”, (c) by the substitution of the following paragraph for paragraph (ii) (inserted by the Finance Act, 1976 ): “(ii) if— (I) a concealed tank or other container, or (II) any device, contrivance or method of any kind, is employed to conceal the presence in the vehicle of hydrocarbon oil intended for use for combustion in the engine of the vehicle in contravention of this section,”, and (d) by the substitution of “the vehicle shall be liable to forfeiture” for “the vehicle shall be forfeited” (inserted by the Finance Act, 1976 ), and so much of the said subsection (12), as so amended, as follows paragraph (e) thereof is set out in the Table to this subsection.
\n
TABLE such person shall be guilty of an offence under this section and shall be liable to a penalty, under the law relating to customs or the law relating to excise (as the case may be), of £1,000 and the oil in respect of which the offence was committed shall be liable to forfeiture and, in the case of an offence involving a motor vehicle— (i) if it is a second or subsequent offence under this section by the person, or (ii) if— (I) a concealed tank or other container, or (II) any device, contrivance or method of any kind, is employed to conceal the presence in the vehicle of hydrocarbon oil intended for use for combustion in the engine of the vehicle in contravention of this section, the vehicle shall be liable to forfeiture.
\n
(2)
\n
Section 21
\n
(15)of the Finance Act, 1935 , is hereby amended by the insertion in the definition of “motor vehicle” (inserted by the Finance Act, 1942) after “road roller” of “or a vehicle referred to in paragraph 4B (inserted by the Finance Act, 1983) of Part I of the Schedule to the Finance (Excise Duties) (Vehicles) Act, 1952 ”, and the said definition, as so amended, is set out in the Table to this subsection.
\n
TABLE the expression “motor vehicle” means a mechanically propelled vehicle which is designed, constructed, and suitable for use on roads, but does not include a tractor which is designed and constructed for use for agricultural purposes or a road roller or a vehicle referred to in paragraph 4B (inserted by the Finance Act, 1983) of Part I of the Schedule to the Finance (Excise Duties) (Vehicles) Act, 1952 .
\n
Amendment of section 23 (forfeiture) of Finance Act, 1946.
\n
71.—
\n
Section 23
\n
of the Finance Act, 1946 , is hereby amended— (a) in paragraph (i), by the substitution of “liable to forfeiture” for “forfeited”, (b) in paragraph (ii), by the substitution of “the sum of £1,000” for “either treble the value of all such goods or articles or the sum of one hundred pounds, at the election of the Revenue Commissioners”, and (c) by the addition of the following subsection: “(2) Where a duty of excise chargeable on any goods is not paid at the time at which payment thereof becomes due or within such longer period as may be permitted for payment by or under any enactment, the goods shall be liable to forfeiture.”, and the said paragraphs (i) and (ii), as so amended, are set out in the Table to this section.
\n
TABLE (i) all such goods and articles and all such materials, utensils and vessels respectively shall be liable to forfeiture, (ii) every person who removes, deposits, or conceals or is concerned in removing, depositing, or concealing, any such goods or articles, with intent to defraud the Minister for Finance of such duty or any part thereof, shall forfeit the sum of £1,000.
\n
Amendment of section 34 (amendments relative to penalties) of Finance Act, 1963.
\n
72.—
\n
Section 34
\n
of the Finance Act, 1963 , is hereby amended— (a) in subsection (4)— (i) in paragraph (c) (i), by the substitution of “£1,000” for “£500” (inserted by the Finance Act, 1976 ), (ii) in paragraph (d) (ii), by the substitution of “£1,000” for “£500” (inserted by the Finance Act, 1976 ), and (b) in subsection (5), by the substitution of “£1,000” for “£500” (inserted by the Finance Act, 1976 ), and the said paragraphs (c) (i) and (d) (ii) and subsection (5), as so amended, are set out in the Table to this section.
\n
TABLE (c) (i) in case treble the estimated value exceeds £1,000, the offence shall be tried on indictment, and, (d) (ii) where treble the value so determined exceeds £1,000, the offence shall be tried on indictment,
\n
(5)An offence under any enactment of the Customs Acts, other than an enactment referred to in the foregoing subsections of this section, shall be tried on indictment if the penalty exceeds or may exceed £1,000.
\n
Excise duties on licences for mechanically propelled vehicles.
\n
73.—(1) In this section “the Act” means the Finance (Excise Duties) (Vehicles) Act, 1952 .
\n
(2)The Act shall, as respects licences under section 1 of the Act for periods beginning on or after the 1st day of April, 1983, be amended— (a) by the substitution in section 1 (2) (b) of “forty pounds or less” for “thirty pounds or less” (inserted by the Finance Act, 1982 ), (b) by the substitution in paragraph 1 of Part I of the Schedule thereto of “£5”, “£11”, “£18”, “£26”, “£33”, “£6”, “£28”, “£21” and “£7” for “£4”, “£10”, “£16”, “£24”, “£30”, “£5”, “£25”, “£19” and “£6”, respectively, (c) by the substitution in paragraph 4 of Part I of the Schedule thereto of— (i) “£15” for “£10” (inserted by the Finance Act, 1980 ) in subparagraph (a), (ii) “£15” for “£10” (inserted by the Finance Act, 1980 ) in subparagraph (b) (inserted by the Finance Act, 1973 ), (iii) “£15” for “£10” (inserted by the Finance Act, 1980 ) in subparagraph (c) (inserted by the Finance Act, 1973 ), and (iv) “£75” for “£50” in paragraph (d) (inserted by the Finance Act, 1973 ), (d) by the substitution in paragraph 4A (inserted by the Finance Act, 1961 ) of Part I of the Schedule thereto of “£10”, “£20”, “£30” and “£40” for “£5”, “£10”, “£15” and “£20”, respectively, (e) by the substitution in Part I of the Schedule thereto (as amended by section 93 of the Finance Act, 1973 ) of the following paragraph for paragraph 5: “5. Vehicles (including tricycles weighing more than 8 cwt. unladen) constructed or adapted for use and used for the conveyance of goods or burden of any other description in the course of trade or business (including agriculture and the performance by a local or public authority of its functions) and vehicles constructed or adapted for use and used for the conveyance of a machine, workshop, contrivance or implement by or in which goods being conveyed by such vehicles are processed or manufactured while the vehicles are in motion: (a) being vehicles which are electrically propelled and which do not exceed 25 cwt. in weight unladen £22 (b) being vehicles which are not such electrically propelled vehicles as aforesaid— (i) not exceeding 12 cwt. in weight unladen £28 (ii) exceeding 12 cwt. but not exceeding 16 cwt. in weight unladen £34 (iii) exceeding 16 cwt. but not exceeding 1 ton in weight unladen £41 (iv) exceeding 1 ton but not exceeding 2 tons in weight unladen £41, plus £7 for each quarter-ton, or part thereof, of weight unladen in excess of 1 ton (v) exceeding 2 tons but not exceeding 3 tons in weight unladen £69, plus £8 for each quarter-ton, or part thereof, of weight unladen in excess of 2 tons (vi) exceeding 3 tons but not exceeding 4 tons in weight unladen
\n
£101, plus £10 for each quarter-ton, or part thereof, of weight unladen in excess of 3 tons (vii) exceeding 4 tons but not exceeding 5 tons in weight unladen £141, plus £10 for each quarter-ton, or part thereof, of weight unladen in excess of 4 tons (viii) exceeding 5 tons but not exceeding 6 tons in weight unladen £181, plus £17 for each quarter-ton, or part thereof, of weight unladen in excess of 5 tons (ix) exceeding 6 tons in weight unladen £249, plus £22 for each quarter-ton, or part thereof, of weight unladen in excess of 6 tons with an additional duty, in the case of any vehicle used for drawing a trailer, of— (I) where the vehicle does not exceed 2 tons in weight unladen £15 (II) where the vehicle exceeds 2 tons but does not exceed 3 tons in weight unladen £20 (III) where the vehicle exceeds 3 tons but does not exceed 4 tons in weight unladen £26 (IV) where the vehicle exceeds 4 tons but does not exceed 5 tons in weight unladen £35 (V) where the vehicle exceeds 5 tons but does not exceed 6 tons in weight unladen £46 (VI) where the vehicle exceeds 6 tons in weight unladen £59”, (f) by— (i) the substitution in subparagraph (c) of paragraph 6 of Part I of the Schedule thereto of “£16” and “£2” for “£8” and “£1”, respectively, and (ii) the substitution in subparagraph (cc) (inserted by the Finance Act, 1961 ) of the said paragraph 6 of “£16” and “£2” for “£8” and “£1”, respectively, (g) by the insertion of the following subparagraph before subparagraph (d) of the said paragraph 6 of Part I of the Schedule thereto: “(ccc) any vehicle which is used as a hearse and for no other purpose— not exceeding 8 horse-power or electrically propelled £26 exceeding 8 horse-power but not exceeding 9 horse power £29 exceeding 9 horse-power but not exceeding 10 horse power £33 exceeding 10 horse-power but not exceeding 11 horse-power £39 exceeding 11 horse-power £44”.
\n
(3)(a) Subject to paragraphs (b) and (c) of this subsection, the Act shall, as respects licences under section 1 of the Act taken out for periods beginning on or after the 1st day of April, 1983, be further amended by the substitution in Part I of the Schedule thereto (as amended by section 71 of the Finance Act, 1982 ) of the following subparagraph for subparagraph (d) of paragraph 6: “(d) other vehicles to which this paragraph applies— not exceeding 8 horse-power £7 for each unit or part of a unit of horse-power exceeding 8 horse-power and not exceeding 12 horse-power £9 for each unit or part of a unit of horse-power exceeding 12 horse-power and not exceeding 16 horse-power £11 for each unit or part of a unit of horse-power exceeding 16 horse-power and not exceeding 20 horse-power £13 for each unit or part of a unit of horse-power exceeding 20 horse-power £14 for each unit or part of a unit of horse-power electrically propelled £46”. (b) Paragraph (a) of this subsection shall not have effect in relation to any vehicle— (i) which is used as a small public service vehicle within the meaning of the Road Traffic Act, 1961 , and for no other purpose, or (ii) which is fitted with a taximeter and is lawfully used as a street service vehicle within the meaning of the said Road Traffic Act, 1961 , or for purposes incidental to such user and for no other purpose. (c) Paragraph (a) of this subsection shall not have effect in relation to vehicles specified in Article 3 of the Imposition of Duties (No. 170) (Excise Duties) (Vehicles) Order, 1968 (S.I. No. 68 of 1968), as amended by the Imposition of Duties (No. 216) (Excise Duties) (Vehicles) Order, 1975 (S.I. No. 5 of 1975).
\n
(4)(a) The Act shall be further amended by the insertion in Part I of the Schedule after paragraph 4A (inserted by the Finance Act, 1961 ) of the following paragraph: “4B Vehicles (commonly known as ‘off-road dumpers’) exceeding 4 cubic yards in capacity, level loaded, designed and constructed primarily for use on sites of construction works (including road construction and house and other building works) for the purpose of conveying concrete, rubble, earth or other like materials and incapable by reason of their design and construction of exceeding a speed of 30 miles per hour on a level road under their own power and which are the subject of special permits under article 17 of the Road Traffic (Construction, Equipment and Use of Vehicles) Regulations 1963, (S.I. No. 190 of 1963) £250.”. (b) The appropriate repayments shall be made having regard to the foregoing provisions of this subsection and the repayments shall be made in accordance with such directions as may be given by the Minister for the Environment. (c) This subsection shall come into operation on such day as may be fixed therefor by order made by the Minister for the Environment.
\n
(5)(a)
\n
Section 94
\n
(2)of the Finance Act, 1973 , shall be amended— (i) by the substitution of “£2” for “£1” in paragraph (a) (inserted by the Finance (No. 2) Act, 1981 ), (ii) by the substitution of “£10” for “£5” in subparagraph (aa) (inserted by the Finance (No. 2) Act, 1981 ), (iii) by the substitution of “£40” for “£20” in paragraph (c) (inserted by the Finance Act, 1981 ), and (iv) by the substitution of “£20” for “£10” in paragraph (d) (inserted by the Finance Act, 1981 ). (b) Paragraph (a) of this subsection shall have effect in respect of vehicles in relation to which licences under section 1 of the Act are taken out for periods beginning on or after the 1st day of April, 1983.
\n
Increase of excise duty on driving licences.
\n
74.—The Finance (Excise Duties) (Vehicles) Act, 1952 , shall, as on and from the 1st day of April, 1983, be amended by the substitution in section 4 (1A) (inserted by the Finance Act, 1961 ) of the following paragraphs for paragraphs (a) and (b): “(a) four pounds if the period of the licence is one year, and (b) four pounds for each year of the period of the licence if that period is two or more years,”.
\n
Increase of excise duties on motor vehicle trade licences.
\n
75.—
\n
Section 15
\n
(2)of the Finance Act, 1922 , shall, as applied by section 3 of the Finance (Excise Duties) (Vehicles) Act, 1952 , and notwithstanding the terms of the latter section, have effect, as respects licences to which the said section 15(2) applies taken out on or after the 1st day of January, 1984, as if— (a) “£200” were substituted for “£100” (inserted by the Finance Act, 1980 ) in paragraph (a), (b) “£40” were substituted for “£20” (inserted by the said Finance Act, 1980 ) in paragraphs (a) and (b), and (c) “£8” were substituted for “£4” (inserted by the said Finance Act, 1980 ) in paragraph (b).
\n
Confirmation of Orders.
\n
76.—The Orders mentioned in the Table to this section are hereby confirmed— TABLE S.I. No. 22 of 1982 Imposition of Duties (No. 257) (Beer) Order, 1982.
\n
S.I. No. 37 of 1982 Imposition of Duties (No. 258) (Beer) (No. 2) Order, 1982.
\n
S.I. No. 9 of 1983 Imposition of Duties (No. 261) (Excise Duties) Order, 1983.
\n
S.I. No. 42 of 1983 Imposition of Duties (No. 263) (Excise Duties) (No. 2) Order, 1983.
\n
S.I. No. 85 of 1983 Imposition of Duties (No. 264) (Hydrocarbons) Order, 1983.
\n
PART III
\n
Value-Added Tax Interpretation (
\n
Part III
\n
).
\n
77.—In this Part— “the Principal Act” means the Value-Added Tax Act, 1972 ; “the Act of 1976” means the Finance Act, 1976 ; “the Act of 1978” means the Value-Added Tax (Amendment) Act, 1978 ; “the Act of 1981” means the Finance (No. 2) Act, 1981 ; “the Act of 1982” means the Finance Act, 1982 .
\n
Amendment of section 3 (delivery of goods) of Principal Act.
\n
78.—Section 3 of the Principal Act is hereby amended by the insertion after subsection (6) of the following subsection: “(7) (i) Where, in the case of a business carried on, or that has ceased to be carried on, by a taxable person, goods forming part of the assets of the business are, under any power exercisable by another person, including a liquidator and a receiver, disposed of by the other person in or towards the satisfaction of a debt owed by the taxable person, or in the course of the winding-up of a company, they shall be deemed to be supplied by the taxable person in the course or furtherance of his business. (ii) A disposal of goods under this subsection shall include any disposal which is deemed to be a supply of immovable goods under section 4(2).”.
\n
Amendment of section 8 (accountable persons) of Principal Act.
\n
79.—Section 8 of the Principal Act is hereby amended— (a) in subsection (3) (inserted by the Act of 1978)— (i) in paragraph (b) (inserted by the Act of 1982), by the substitution of “£12,000” for “£15,000”, (ii) in paragraph (c) (inserted by the Act of 1981), by the substitution of “£25,000” for “£30,000”, and (iii) in paragraph (e) (inserted by the Act of 1981), by the substitution of “£12,000” for “£15,000”, (b) in subsection (3A) (inserted by the Act of 1982), by the substitution of “£12,000” for “£15,000”, and (c) in subsection (9), in the definition of “farmer” (inserted by the Act of 1982), by the substitution of “£12,000” for “£15,000” in each place where it occurs.
\n
Amendment of section 9 (registration) of Principal Act.
\n
80.—Section 9 of the Principal Act is hereby amended— (a) in subsection (1), by the insertion after “taxable persons” of “or who are persons who dispose of goods which pursuant to section 3 (7) are deemed to be supplied by a taxable person in the course or furtherance of his business”, and (b) by the insertion after subsection (2) of the following subsection: “(2A) Every person who disposes of goods which pursuant to section 3 (7) are deemed to be supplied by a taxable person in the course or furtherance of his business shall, within fourteen days of such disposal, furnish in writing to the Revenue Commissioners the particulars specified in regulations as being required for the purpose of registering such person for tax.”.
\n
Amendment of section 11 (rates of tax) of Principal Act.
\n
81.—(1) Section 11 of the Principal Act is hereby amended— (a) in subsection (1)— (i) in paragraph (a) (inserted by the Act of 1978), by the substitution of “23 per cent.” for “18 per cent.” (inserted by the Act of 1982), and (ii) in paragraph (c) (inserted by the Finance Act, 1980 ), by the substitution of “35 per cent.” for “30 per cent.” (inserted by the Act of 1982), and (b) in subsection (2)— (i) in paragraph (a) (inserted by the Act of 1978), as respects supplies on or after the 1st day of July, 1983, by the substitution of “8.69 per cent.” for “10 per cent.”, (ii) in paragraph (b) (inserted by the Act of 1978), by the substitution of “21.74 per cent.” for “16.67 per cent.” (inserted by the Act of 1982), (iii) in paragraph (c) (inserted by the Act of 1981), by the substitution of “21.74 per cent.” for “16.67 per cent.” (inserted by the Act of 1982), (iv) in paragraph (d) (inserted by the Act of 1982), by the substitution of “21.74 per cent.” for “16.67 per cent.”, and (v) in paragraph (e) (inserted by the Act of 1982), by the substitution of “21.74 per cent.” for “16.67 per cent.”.
\n
(2)Section 11 of the Principal Act is hereby further amended— (a) in subsection (1)— (i) by the insertion of the following paragraph after paragraph (a): “(aa) 5 per cent. of the amount on which tax is chargeable in relation to the supply of goods or services of a kind specified in the Sixth Schedule,”, and (ii) in paragraph (c), by the substitution of “any of the rates specified in paragraphs (a), (aa) and (b)” for “either of the rates specified in paragraphs (a) and (b)”, (b) in subsection (2), by the deletion of paragraphs (b), (c), (d) and (e), (c) in subsection (7) (inserted by the Act of 1976), by the insertion in paragraph (e) (i) after “subsection (1) (a)” of “, subsection (1) (aa)”, and (d) in subsection (8), by the substitution in paragraph (a) (inserted by the Finance Act, 1973 ) of “Second, Third or Sixth Schedule” for “Second or Third Schedules”.
\n
Amendment of section 12A (special provisions for tax invoiced by flat-rate farmers) of Principal Act.
\n
82.—Section 12A (inserted by the Act of 1978) of the Principal Act is hereby amended— (a) as respects supplies on or after the 1st day of March, 1983, by the substitution in subsection (1) of “2.3 per cent.” for “1.8 per cent.” (inserted by the Act of 1982), and (b) as respects supplies on or after the 1st day of July, 1983, by the substitution in the said subsection (1) of “2 per cent.” for “2.3 per cent.” (inserted by paragraph (a)).
\n
Amendment of section 15 (charge of tax on imported goods) of Principal Act.
\n
83.—Section 15 of the Principal Act is hereby amended— (a) in subsection (1), by the insertion after paragraph (a) of the following paragraph: “(aa) on goods of a kind specified in the Sixth Schedule at the percentage specified in section 11 (1) (aa) of the value of the goods, and”, and (b) in subsection (4), as respects importations on or after the 1st day of July, 1983, by the substitution of “8.69 per cent.” for “10 per cent.”.
\n
Amendment of section 19 (tax due and payable) of Principal Act.
\n
84.—Section 19 of the Principal Act is hereby amended by the substitution of the following subsection for subsection (3): “(3) (a) Subject to paragraph (b), a taxable person shall, within 9 days immediately after the tenth day of the month immediately following a taxable period, furnish to the Collector-General a true and correct return prepared in accordance with regulations of the amount of tax which became due by him during the taxable period, not being tax already paid by him in relation to goods imported by him, and the amount, if any, which may be deducted in accordance with section 12 in computing the amount of tax payable by him in respect of such taxable period and such other particulars as may be specified in regulations, and shall at the same time remit to the Collector-General the amount of tax, if any, payable by him in respect of such taxable period. (b) A person who disposes of goods which pursuant to section 3 (7) are deemed to be supplied by a taxable person in the course or furtherance of his business— (i) shall within 9 days immediately after the tenth day of the month immediately following a taxable period furnish to the Collector-General a true and correct return, prepared in accordance with regulations, of the amount of tax which became due by such taxable person in relation to the disposal, and such other particulars as may be specified in regulations, and shall at the same time remit to the Collector-General the amount of tax payable in respect of the taxable period in question, (ii) shall send to the person whose goods were disposed of a statement containing such particulars as may be specified in regulations, and (iii) shall treat the said amount of tax as a necessary disbursement out of the proceeds of the disposal. (c) The owner of goods which pursuant to section 3 (7) are deemed to be supplied by a taxable person in the course or furtherance of his business shall exclude from any return, which he is or, but for this subparagraph, would be, required to furnish under this Act, the tax payable in accordance with paragraph (b).”.
\n
Amendment of section 25 (appeals) of Principal Act.
\n
85.—Section 25 (2) of the Principal Act is hereby amended— (a) by the substitution of the following paragraphs for paragraph (f): “(f) the determination of an appeal through the failure of a person who has given notice of appeal to attend before the Appeal Commissioners at the time and place appointed; (ff) the refusal of an application for the adjournment of any proceedings in relation to an appeal, and the dismissing of an appeal, by the Appeal Commissioners;”, and (b) by the substitution of “shall, subject to the modifications set out hereunder and to other necessary modifications, apply to a claim under section 22 or an appeal under section 11 (1B) or 23 or this section as if the claim or appeal were an appeal against an assessment to income tax: (i) a reference to a year of assessment shall include a reference to the taxable periods concerned, (ii) a reference to a return of income shall include a reference to a return required to be made under section 19, (iii) a reference to interest shall include a reference to interest payable under section 21” for the words from paragraph (k) to the end of the section.
\n
Amendment of Second Schedule to Principal Act.
\n
86.—The Second Schedule (inserted by the Act of 1976) to the Principal Act is hereby amended by the substitution of the following paragraph for paragraph (xx): “(xx) (a) electricity, (b) wax candles and night-lights which are white and cylindrical, excluding candles and night-lights which are decorated, spiralled, tapered or perfumed.”.
\n
Amendment of Third Schedule to Principal Act.
\n
87.—The Third Schedule (inserted by the Act of 1976) to the Principal Act is hereby amended— (a) in Part I— (i) in paragraph (ix), by the deletion of “, atlases”, (ii) by the deletion of paragraph (xii), and (iii) by the insertion in paragraphs (xxiii) and (xxiv) after “Schedule” of “or paragraph (i) of the Sixth Schedule”, and (b) in Part II, by the substitution of the following paragraph for paragraph (i): “(i) Services other than— (a) the hiring or letting of goods, (b) services of a kind specified in the Sixth Schedule;”.
\n
Insertion of Sixth Schedule in Principal Act.
\n
88.—The Principal Act is hereby amended by the insertion after the Fifth Schedule of the following Schedule: “SIXTH SCHEDULE Goods and Services Chargeable at the Rate Specified in Section 11 (1) (aa) (i) (a) Coal, peat and other solid substances, held out for sale solely as fuel, (b) gas of a kind used for domestic or industrial heating or lighting, whether in gaseous or liquid form, but not including gas of a kind normally used for welding and cutting metals or gas sold as lighter fuel, (c) hydrocarbon oil of a kind used for domestic or industrial heating, excluding gas oil (within the meaning of the Hydrocarbon Oil (Rebated Oil) Regulations, 1961 (S.I. No. 122 of 1961)), other than gas oil which has been duly marked in accordance with Regulation 6 (2) of the said Regulations; (ii) immovable goods; (iii) services consisting of the development of immovable goods, and the maintenance and repair of immovable goods including the installation of fixtures, where the value of movable goods (if any) provided in pursuance of an agreement in relation to such services does not exceed two-thirds of the total amount on which tax is chargeable in respect of the agreement; (iv) services, supplied on or after the 1st day of July, 1983, consisting of the repair or maintenance of mechanically propelled land vehicles including self-propelled mobile machinery (other than vehicles and machinery designed, constructed or intended for use on rails) and goods specified in paragraph (v), insofar as it applies to farmers, and paragraph (xx), of Part I of the Third Schedule, including the provision and installation in the course of supplying such services of goods of a kind normally included as parts of such vehicles when supplied new, but excluding— (a) the provision in the course of a repair or maintenance service of accessories, attachments, goods specified in paragraph (xxv) of the said Part I and batteries, (b) the repair and maintenance, whether performed separately or in the course of the repair or maintenance of other goods, of articles which are accessories or attachments or goods specified in the said paragraph (xxv), other than such articles that are of a kind specified in the said paragraph (v), insofar as it applies to farmers, and the said paragraph (xx), and (c) washing, cleaning and polishing; (v) agricultural services consisting of— (a) field work, reaping, mowing, threshing, baling, harvesting, sowing and planting, (b) disinfecting and ensilage of agricultural products, (c) destruction of weeds and pests and dusting and spraying of crops and land,
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(d) lopping, tree felling and similar forestry services, and (e) land drainage and reclamation; (vi) services of an auctioneer, solicitor, estate agent or other agent, directly related to the supply of immovable goods used for the purposes of an Annex A activity; (vii) farm accountancy or farm management services.”.
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Relief for hotels etc.
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89.—(1) (a) In this section “qualifying service” means a service consisting of the supply, for the benefit of persons not resident in the State, under an agreement made before the 1st day of January, 1983, of sleeping accommodation, with or without board, or of motor cars upon hire, boats upon hire or entertainment, at charges fixed at the time of the making of the agreement, to persons carrying on the business of travel agent, tour operator or the hiring out of motor cars or boats. (b) In respect of the taxable periods commencing on the 1st day of March, 1983, the 1st day of May, 1983, the 1st day of July, 1983, the 1st day of September, 1983 and the 1st day of November, 1983, notwithstanding the provisions of section 11 of the Principal Act (as amended by this Act), tax shall, in relation to the supply of a qualifying service, be, and be deemed to have been, chargeable at the rate of 18 per cent.
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(2)Notwithstanding the provisions of section 11 of the Principal Act (as amended by this Act), the rate of tax chargeable in relation to the letting of immovable goods specified in paragraph (iv) (b) of the First Schedule to the Principal Act shall be 18 per cent.
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PART IV
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Stamp Duties Levy on banks.
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90.—(1) In this section, except where the context otherwise requires— “assessable amount” means the amount arrived at by dividing the specified amount by three and deducting £5,000,000 from the quotient; “bank” means a person who, on the 1st day of April, 1983, was the holder of a licence granted under section 9 of the Central Bank Act, 1971 ; “returns”, in relation to a bank, means the monthly bank returns furnished to the Central Bank of Ireland by the bank in respect of the assets and liabilities of the bank as on the 30th day of September, 1982, the 20th day of October, 1982, and the 17th day of November, 1982; “specified amount” means— (a) in the case of an associated bank, the amount obtained by deducting the aggregate of the sums shown in the returns of that bank in respect of Item 7 in Appendix II of the returns as an adjustment of current accounts for cheques in transit from the aggregate of the sums shown in the returns in respect of current accounts and deposit accounts by whomsoever held at offices in the State of the bank and shown as liabilities of the bank in such returns; (b) in the case of any other bank, the amount obtained by deducting the aggregate of the sums shown in the analysis of selected liabilities in the returns of that bank as due to banks (including banks that are not banks within the meaning of subsection (1)) in respect of current accounts, deposit accounts, other accounts and secured loans from the aggregate of the sums shown in the returns in respect of current accounts, deposit accounts, other accounts and secured loans by whomsoever held at offices in the State of the bank and shown as liabilities of the bank in such returns.
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(2)A bank shall, not later than the 14th day of September, 1983, deliver to the Revenue Commissioners a statement in writing showing the assessable amount for that bank, the specified amount for that bank and the sums referred to in the definition of “specified amount” in subsection (1) by reference to which that specified amount was calculated.
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(3)There shall be charged on every statement delivered pursuant to subsection (2) a stamp duty of an amount equal to the sum of the following: (a) 0.2 per cent. of that part of the assessable amount shown therein that does not exceed £100,000,000 and (b) 0.375 per cent. of that part of the assessable amount shown therein that exceeds £100,000,000:
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Provided that in any case where the assessable amount shown in the statement does not exceed £100,000,000 stamp duty of an amount equal to 0.2 per cent. of the assessable amount shown therein shall be charged.
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(4)The duty charged by subsection (3) upon a statement delivered by a bank pursuant to subsection (2) shall be paid by the bank upon delivery of the statement.
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(5)There shall be furnished to the Revenue Commissioners by a bank such particulars as the Revenue Commissioners may deem necessary in relation to any statement required by this section to be delivered by the bank.
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(6)In the case of failure by a bank to deliver any statement required by subsection (2) within the time provided for in that subsection or of failure to pay the duty chargeable on any such statement on the delivery thereof, the bank shall, from the date of the passing of this Act until the day on which the duty is paid, be liable to pay, by way of penalty, in addition to the duty, interest thereon at the rate of 15 per cent. per annum and also from the 14th day of September, 1983, by way of further penalty, a sum equal to 1 per cent. of the duty for each day the duty remains unpaid and each penalty shall be recoverable in the same manner as if the penalty were part of the duty.
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(7)The delivery of any statement required by subsection (2) may be enforced by the Revenue Commissioners under section 47 of the Succession Duty Act, 1853 , in all respects as if such statement were such account as is mentioned in that section and the failure to deliver such statement were such default as is mentioned in that section.
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(8)The stamp duty charged by this section shall not be allowed as a deduction for the purposes of the computation of any tax or duty under the care and management of the Revenue Commissioners payable by the bank.
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Amendment of section 17 (stamp duty in respect of credit cards and charge cards) of Finance (No. 2) Act, 1981.
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91.—
\n
Section 17
\n
(2)of the Finance (No. 2) Act, 1981 , is hereby amended by the insertion after paragraph (c) of the following paragraph: “(d) (i) A promoter may, within three months of the 1st day of April in any year (being the year 1983 or a subsequent year), with the consent of the Revenue Commissioners, deliver to them a statement in writing showing the number of charge cards, company charge cards and supplementary cards issued or renewed by the promoter and expressed to be valid for a period that includes the 1st day of April in that year. (ii) There shall be charged on every statement delivered in accordance with the provisions of subparagraph (i) of this paragraph, and paid on the delivery of the statement, a stamp duty at the rate of £5 in respect of each charge card, company charge card and supple- mentary card included in the number of cards shown in the statement. (iii) Notwithstanding paragraph (b) of this subsection, where a promoter delivers a statement in accordance with the provisions of this paragraph, the said paragraph (b) shall not apply in relation to the promoter in respect of the quarters occurring in the year in which the statement is delivered.”.
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Amendment of section 74 (stamp duty on gifts inter vivos) of Finance (1909-10) Act, 1910.
\n
92.—(1)
\n
Section 74
\n
of the Finance (1909-10) Act, 1910 , is hereby amended by the substitution of the following subsection for subsection (5): “(5) Any conveyance or transfer (not being a disposition made in favour of a purchaser or incumbrancer or other person in good faith and for valuable consideration) shall, for the purposes of this section, be deemed to be a conveyance or transfer operating as a voluntary disposition inter vivos, and the consideration for any conveyance or transfer shall not for this purpose be deemed to be valuable consideration where marriage is the consideration, or part of the consideration, or where the Commissioners are of opinion that by reason of the inadequacy of the sum paid as consideration or other circumstances the conveyance or transfer confers a substantial benefit on the person to whom the property is conveyed or transferred.”.
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(2)This section shall have effect with respect to any instrument executed on or after the date of the passing of this Act.
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Amendment of section 92 (levy on certain premiums of insurance) of Finance Act, 1982.
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93.—(1)
\n
Section 92
\n
of the Finance Act, 1982 is hereby amended— (a) by the insertion in the definition of “assessable amount”, after “premiums”, of “(including, in the case of an insurer who is a leading insurer (within the meaning of the European Communities (Co-insurance) Regulations, 1983 (S.I. No. 65 of 1983)), the amount received by way of overall premiums (within the meaning aforesaid))”, and (b) by the insertion in the definition of “excluded amount”, after “namely,” in paragraph (b), of “4,”.
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(2)This section shall have effect in relation to amounts received on or after the date of the passing of this Act.
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PART V
\n
Revenue Offences Revenue offences.
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94.—(1) In this Part— “the Acts” means— (a) the Customs Acts, (b) the statutes relating to the duties of excise and to the management of those duties, (c) the Tax Acts, (d) the Capital Gains Tax Acts, (e) the Value-Added Tax Act, 1972 , and the enactments amending or extending that Act, (f) the Capital Acquisitions Tax Act, 1976 , and the enactments amending or extending that Act, (g) the statutes relating to stamp duty and to the management of that duty, and (h)
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Part VI
\n
, and any instruments made thereunder and any instruments made under any other enactment and relating to tax; “tax” means any tax, duty, levy or charge under the care and management of the Revenue Commissioners.
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(2)A person shall, without prejudice to any other penalty to which he may be liable, be guilty of an offence under this section if, after the date of the passing of this Act, he— (a) knowingly or wilfully delivers any incorrect return, statement or accounts or knowingly or wilfully furnishes any incorrect information in connection with any tax, (b) knowingly aids, abets, assists, incites or induces another person to make or deliver knowingly or wilfully any incorrect return, statement or accounts in connection with any tax, (c) claims or obtains relief or exemption from, or repayment of, any tax, being a relief, exemption or repayment to which, to his knowledge, he is not entitled, (d) knowingly or wilfully issues or produces any incorrect invoice, receipt, instrument or other document in connection with any tax, (e) knowingly or wilfully fails to comply with any provision of the Acts requiring— (i) the furnishing of a return of income, profits or gains, or of sources of income, profits or gains, for the purposes of any tax, (ii) the furnishing of any other return, certificate, notification, particulars, or any statement or evidence, for the purposes of any tax, (iii) the keeping or retention of books, records, accounts or other documents for the purposes of any tax, or (iv) the production of books, records, accounts or other documents, when so requested, for the purposes of any tax, (f) fails to remit any income tax payable pursuant to Chapter IV of Part V of the Income Tax Act, 1967 , and the regulations thereunder, or section 7 of the Finance Act, 1968 , and the said regulations, or value-added tax within the time specified in that behalf in relation to income tax or value-added tax, as the case may be, by the Acts, or (g) obstructs or interferes with any officer of the Revenue Commissioners, or any other person, in the exercise or performance of powers or duties under the Acts for the purposes of any tax.
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(3)A person guilty of an offence under this section shall be liable— (a) on summary conviction, to a fine not exceeding £1,000 or, at the discretion of the court, to imprisonment for a term not exceeding 12 months or to both the fine and the imprisonment, or (b) on conviction on indictment, to a fine not exceeding £10,000 or, at the discretion of the court, to imprisonment for a term not exceeding 5 years or to both the fine and the imprisonment.
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(4)
\n
Section 13
\n
of the Criminal Procedure Act, 1967 , shall apply in relation to an offence under this section as if, in lieu of the penalties specified in subsection (3) of the said section 13, there were specified therein the penalties provided for by subsection (3) (a) of this section, and the reference in subsection (2) (a) of the said section 13 to the penalties provided for in the said subsection (3) shall be construed and have effect accordingly.
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(5)Where an offence under this section is committed by a body corporate and the offence is shown to have been committed with the consent or connivance of any person who, when the offence was committed, was a director, manager, secretary or other officer of the body corporate, or a member of the committee of management or other controlling authority of the body corporate, that person shall also be deemed to be guilty of the offence and may be proceeded against and punished accordingly.
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(6)In any proceedings under this section, a return or statement delivered to an inspector or other officer of the Revenue Commissioners under any provision of the Acts and purporting to be signed by any person shall be deemed, until the contrary is proved, to have been so delivered, and to have been signed, by that person.
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(7)Notwithstanding the provisions of any other enactment, proceedings in respect of an offence under this section may be instituted within 10 years from the date of the commission of the offence or incurring of the penalty (as the case may be).
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(8)
\n
Section 1
\n
of the Probation of Offenders Act, 1907 , shall not apply in relation to offences under this section.
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(9)The provisions of sections 128
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(4), 500
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(4), 501
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(3), 502
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(3), 506 and 507 of the Income Tax Act, 1967 , and sections 26 (6) and 27 (7) of the Value-Added Tax Act, 1972 , shall, with any necessary modifications, apply for the purposes of this section as they apply for the purposes of those provisions, including, in the case of such of those provisions as were applied by the Capital Gains Tax Act, 1975 , the Corporation Tax Act, 1976 , or
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Part VI
\n
, the purposes of those provisions as so applied.
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PART VI
\n
Residential Property Tax Interpretation (
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Part VI
\n
).
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95.—(1) In this Part, save where the context otherwise requires— “aggregate relevant income” has the meaning assigned to it by section 101
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(1); “assessable person” means a person chargeable to tax save that a person shall be an assessable person notwithstanding that he is entitled under section 101 to exemption from tax in respect of the net market value of his relevant residential property on any valuation date; “child” has the meaning assigned to it by section 141 (1B) of the Income Tax Act, 1967 ; “Collector” means the Collector-General appointed under section 162 of the Income Tax Act, 1967 ; “the Commissioners” means the Revenue Commissioners; “income” means total income from all sources as estimated in accordance with the provisions of the Income Tax Acts but without regard to— (a) any of the provisions of those Acts (apart from sections 340 , 353 and 354 of the Income Tax Act, 1967 , section 37 of the Finance Act, 1968 , section 19 of the Finance Act, 1973 , and section 9 of the Finance Act, 1982 ) which provide that any income is exempt from income tax or that any income is to be disregarded for the purposes of those Acts or which otherwise provide that any amount of income or any part thereof is not subject to Irish income tax, (b) sections 89 , 236 , 251 , 254 and 496 of the Income Tax Act, 1967 , (c) Chapter I of Part IX of the Income Tax Act, 1967 , (d) Chapter I of Part XIX of the Income Tax Act, 1967 , (e) section 11 of the Finance Act, 1967 , (f) section 26 of the Finance Act, 1971 , (g)
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Chapter II
\n
of
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Part I
\n
of the Finance Act, 1972 , (h) section 14 of the Finance Act, 1977 , (i) section 25 of the Finance Act, 1978 , and (j) sections 23 and 24 of the Finance Act, 1981 ; “income exemption limit” means the amount ascertained in accordance with section 101 ; “the Income Tax Acts” has the same meaning as in section 3 of the Income Tax Act, 1967 ; “lease”, “lessee” and “rent” have respectively the meanings assigned to them by section 80 of the Income Tax Act, 1967 ; “market value”, in relation to any property, means the market value thereof ascertained in accordance with section 98 ; “market value exemption limit” has the meaning assigned to it by section 100 ; “net market value”, in relation to the relevant residential property of a person on a valuation date, means the excess, if any, of the aggregate amount of the market values of all residential properties which in relation to the person are on that date relevant residential properties over the amount of the market value exemption limit applying on that valuation date in the case of the person; “occupied”, in relation to a residential property, means having the use thereof, whether actually used or not, and cognate words shall be construed accordingly; “personal representatives” has the meaning assigned to it by section 450
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(2)of the Income Tax Act, 1967 ; “relevant person”, in relation to an assessable person, means, as respects any valuation date, any person (other than a person who is an employee of the assessable person and whose employment is wholly or mainly connected with the relevant residential property) who in the year ended on that date normally resided at any relevant residential property of the assessable person and who, or whose spouse,— (a) made no payment of rent or other like payment in respect of such residence, or (b) made a payment of rent or other like payment in respect of that residence of such amount that, if it had been paid by a person to whom subsection (2) (b) (iv) applies in respect of the relevant residential property under a lease, agreement or licence referred to in subsection (2) (b) (iv), that last-mentioned person would, by virtue of subsection (2) (b) (iv), be the owner in relation to the relevant residential property; “relevant residential property”, in relation to any person, means any residential property in relation to which he is the owner and which is occupied by him as a dwelling or dwellings; “residential property” means— (a) a building or part of a building used or suitable for use as a dwelling, and (b) land (other than a garden such as is specified in section 39
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(1)of the Finance Act, 1978 ) which the occupier of a building or part of a building used as a dwelling has for his own occupation and enjoyment with the said building or part as its garden or grounds of an ornamental nature, but does not include an approved building within the meaning of section 19 of the Finance Act, 1982 ; “tax” means residential property tax chargeable by virtue of this Part; “the Tax Acts” has the same meaning as in section 155 of the Corporation Tax Act, 1976 ; “valuation date”, in relation to any year, means the 5th day of April in that year.
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(2)For the purposes of this Part— (a) notwithstanding that he does not have the use of a residential property as a dwelling on a valuation date, a person shall be treated as having the use of the property as a dwelling on that valuation date if for the greater part of the year ending on that date and the greater part of the year commencing on the day next after that date he has the use of the property as a dwelling; (b) Subject to paragraph (c) a person is the owner in relation to a residential property if that person beneficially, whether solely, jointly or in common— (i) holds a freehold estate in the property, (ii) holds the property under a lease, agreement or licence, the duration of which exceeds 50 years, (iii) is the owner under a mortgage of the equity of redemption in a freehold estate in the property or of the equity of redemption in an interest in the property under a lease, agreement or licence of the kind mentioned in subparagraph (ii), (iv) holds the property under a lease, agreement or licence (other than a lease, agreement or licence of the kind referred to in subparagraph (ii)), under or in respect of which no rent or other like payment is made, or— (I) a rent or other like payment is made of a total amount for the period for which it is agreed upon which, having regard to the values and other circumstances prevailing at the time the amount of the rent or other payment was agreed upon, is less than the total amount of the rent or other payment in respect of such lease, agreement or licence (hereafter referred to as “the arm's length rent”) for that period which might be expected to have been agreed upon at that time having regard to those values and other circumstances if the negotiations for such lease, agreement or licence had been conducted in the open market at arm's length and there was no other consideration which the person entitled to the said rent or other payment was entitled to in respect of the lease, agreement or licence, and (II) the difference between the total amount aforesaid of the rent or other payment aforesaid and the total amount aforesaid of the arm's length rent aforesaid exceeds 20 per cent. of the latter amount, or (v) holds the property at the will or sufferance of any other person, or under any trust, and in respect thereof— (I) pays no rent, or (II) pays a rent of such amount that, if it were paid under a lease of a kind mentioned in subparagraph (iv) granted at the time the person commenced to hold the property at the will or sufferance of that other person, or under the trust, the first-mentioned person would, under subparagraph (iv), be the owner in relation to the property;
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(c) a person shall not, by reason of subparagraph (iv) or (v) of paragraph (b), be the owner in relation to a residential property if— (i) he is chargeable to tax under section 117 of the Income Tax Act, 1967 , in respect of the provision of the property, or would be so chargeable but for subsection (2) or (3) of the said section 117, (ii) he is chargeable to tax under section 96 of the Corporation Tax Act, 1976 , in respect of the provision of the property, (iii) the property is comprised in the relevant residential property of the person granting the lease or licence or making the agreement mentioned in the said subparagraph (iv) or is comprised in the relevant residential property of the person at whose will or sufferance the property is held as mentioned in the said subparagraph (v), or (iv) he holds the property as a caretaker under an agreement made at arm's length; (d) in ascertaining the duration of a lease, agreement or licence, the provisions of section 80
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(2)of the Income Tax Act, 1967 , shall, with any necessary modifications, apply in like manner as they apply for the purposes of Chapter VI of Part IV of that Act; (e) in ascertaining whether or not any rent or other like payment under or in respect of a lease, agreement or licence is less than the arm's length rent in respect of the property concerned, no regard shall be had to any provision in the lease, agreement or licence concerned or in any agreement relating to such lease, agreement or licence that, in the opinion of the Commissioners, was included for the purpose of concealing or diminishing the amount of the arm's length rent.
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Charge of residential property tax.
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96.—Subject to the provisions of this Part and any regulations thereunder, with effect on and from the 5th day of April, 1983, a tax, to be called residential property tax, shall be charged, levied and paid annually upon the net market value of the relevant residential property on the valuation date in each year of every person and the rate of tax shall be one and one-half per cent. of that net market value.
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Taxable residential property of a person.
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97.—(1) Subject to the provisions of this Part, the relevant residential property of a person who is domiciled in the State on the valuation date shall comprise all the property, wheresoever situate, which is relevant residential property of the person on that date.
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(2)Subject to the provisions of this Part, the relevant residential property of a person who is not domiciled in the State on the valuation date shall comprise only the property situate in the State which is relevant residential property of the person on that date.
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Market value of property.
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98.—(1) In this Part, subject to the other provisions thereof and to any regulations thereunder, the market value of any property shall be estimated to be the price which the unencumbered fee simple of such property would fetch if sold for residential use in the open market on the valuation date in such manner and subject to such conditions as might reasonably be calculated to obtain for the vendor the best price for the property.
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(2)In estimating the market value of the unencumbered fee simple of any property in accordance with subsection (1) the person in whose relevant residential property the property is comprised shall fix the price of the property according to the price on the relevant valuation date and shall not make any reduction in the estimate on account of the estimate being made on the assumption that the person or any other person may be chargeable to tax.
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(3)If the Commissioners are not satisfied with the market value of any property estimated by any person, or if they consider it necessary to do so, they may, subject to the same conditions and requirements as apply in the case of that person, estimate the market value of that property and, where the market value as so estimated by the Commissioners exceeds the market value estimated by the person, any charge to tax shall be made by reference to the market value estimated by the Commissioners and not by reference to the market value estimated by the person.
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(4)The market value of any property for the purposes of subsection (3) or section 104
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(2)shall be ascertained by the Commissioners in such manner and by such means as they think fit and they may authorise a person suitably qualified for that purpose to inspect any property and report to them the value thereof for the purposes of this Part and the person having the custody or possession of that property shall permit the person so authorised to inspect it at such reasonable times as the Commissioners consider necessary.
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(5)Where the Commissioners require a valuation to be made by a person named by them, the costs of such valuation shall be defrayed by them.
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Apportionment of market values.
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99.—Where as respects any valuation date a residential property is comprised in the relevant residential property of two or more persons, the amount to be taken into account in respect of the market value of that property for the purposes of determining the net market values on that date of the relevant residential property of each of those persons shall be the amount which bears to the market value of the residential property on that date the same proportion as one bears to the number of those persons.
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Market value exemption limit.
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100.—(1) In this section— “general exemption limit” means the general market value exemption limit applying on a valuation date, that is to say, the amount obtained by multiplying £65,000 by the new house price index number relevant to that valuation date and dividing the product by the new house price index number relevant to the valuation date falling on the 5th day of April, 1983; “market value exemption limit”, in relation to an assessable person as respects a valuation date, means the amount of the aggregate of the unit exemption limits attributed to the units of residential property comprised in the relevant residential property of the assessable person on that valuation date; “the new house price index number” means the Trends in Private New House Prices Index Number compiled by the Department of the Environment and the new house price index number relevant to any valuation date means the new house price index number for the three months ended on the 31st day of March next before that valuation date expressed on the basis that the new house price index number for the three months ended on the 31st day of March, 1973, is 100. “unit exemption limit”, in relation to a valuation date, means the proportion of the general exemption limit in relation to that valuation date which is attributed to a unit of residential property, and shall be the amount determined by the formula— A × G ___ B where— A is the market value (ascertained without regard to section 99 ) on the valuation date of the unit of residential property, B is the aggregate of the market values (ascertained without regard to section 99 ) on the valuation date of all the units comprised in the relevant residential property of the assessable person, G is the general exemption limit:
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Provided that, in relation to a valuation date, where a unit of residential property is comprised in the relevant residential property of two or more persons, the unit exemption limit in relation to that unit of residential property in the case of the assessable person shall be reduced to the amount which bears to the unit exemption limit calculated without regard to this proviso the same proportion as one bears to the number of those persons.
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(2)The amount of the market value exemption limit applying on a valuation date in the case of any person shall not exceed the general exemption limit applying on that date.
\n
Income exemption limit.
\n
101.—(1) Where an assessable person makes a claim in that behalf and proves that the aggregate of his income for the year ending on a valuation date and the income for that year of every person who, as respects that valuation date, is a relevant person in relation to the assessable person (hereafter in this Part referred to as “aggregate relevant income”) did not exceed the income exemption limit applying on that valuation date, he shall be entitled to exemption from tax in respect of the net market value on that valuation date of his relevant residential property.
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(2)The income exemption limit applying on a valuation date is the amount obtained by multiplying £20,000 by the consumer price index number relevant to that valuation date and dividing the product by the consumer price index number relevant to the valuation date falling on the 5th day of April, 1983.
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(3)In this section “the consumer price index number” means the All Items Consumer Price Index Number compiled by the Central Statistics Office and the consumer price index number relevant to any valuation date means the consumer price index number at the mid-February next before that valuation date expressed on the basis that the consumer price index at mid-November, 1982, is 100.
\n
Marginal reliefs.
\n
102.—(1) Where an assessable person makes a claim in that behalf and proves that his aggregate relevant income as respects any valuation date does not exceed an amount equal to the aggregate of the income exemption limit applying on that valuation date and £5,000, he shall be entitled to have the tax, if any, payable by him in respect of the net market value of his relevant residential property on that valuation date reduced to an amount equal to the amount determined by the formula— A — E T × ______ 5,000 where— A is the amount of the aggregate relevant income, E is the income exemption limit, and T is the tax which, apart from this subsection and subsection (2), would be payable.
\n
(2)Where, for the year of assessment ending on a valuation date, an assessable person was entitled to relief under section 141 of the Income Tax Act, 1967 , in respect of any child or children resident with him, he shall be entitled to have the tax payable by him in respect of the net market value of his relevant residential property on that date reduced by the amount determined by the formula— C T × __ 10 where— C is 1 or, if the number of such children is greater than 1, that number (up to a maximum of 10), and T is the tax which, apart from this subsection, would be payable.
\n
(3)Any claim under subsection (1) shall be made in writing to the Commissioners not later than two years after the relevant valuation date.
\n
Delivery of returns.
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103.—(1) An assessable person shall on or before the 1st day of October immediately following each valuation date, deliver to the Commissioners on a form provided by them a return of all property comprised in the relevant residential property of the assessable person on that valuation date stating the market value thereof on that valuation date and shall, if required by notice in writing by the Commissioners, deliver to them within such time, not being less than 30 days, as may be specified in the notice, a statement verifying such particulars, together with such evidence, statements and documents as the Commissioners may require relating to that property or to any property which the Commissioners have reason to believe forms part of the relevant residential property of such assessable person.
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(2)A person shall, if he is required by notice in writing by the Commissioners to do so, deliver to the Commissioners, within such time, not being less than 30 days, as may be specified in the notice, on a form provided by them a return of all property comprised in the relevant residential property of that person on the valuation date specified in the notice stating the market value thereof on that valuation date and shall, if he is so required by the Commissioners, deliver to them a statement verifying such particulars, together with such evidence, statements and documents as the Commissioners may require relating to that property.
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(3)A return under this section shall be signed by the person by whom it is to be delivered and shall include a declaration by that person that it is, to the best of his knowledge, information and belief, correct and complete.
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(4)The Commissioners may require the declaration mentioned in subsection (3) to be made on oath.
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Assessment and payment of tax.
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104.—(1) Tax in respect of any relevant residential property required to be included in a return under section 103 shall be due on the 1st day of October immediately following the valuation date to which the return relates and tax so due shall be payable by the assessable person without the making of an assessment; but tax which has become due as aforesaid may be assessed on the assessable person (whether or not it has been paid when the assessment is made) if that tax, or any part of it, is not paid on or before the due date.
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(2)In any case in which— (a) a return under section 103
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(1)is not delivered by an assessable person to the Commissioners on or before the 1st day of October immediately following the relevant valuation date, or (b) a return under section 103
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(2)is not delivered by a person within the time specified, or (c) the Commissioners are dissatisfied with any return made under section 103
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(1)or section 103
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(2), the Commissioners may make an assessment of tax payable upon the net market value of the relevant residential property, or any part thereof, of the person on the relevant valuation date of such amount or such further amount, as, to the best of their knowledge, information and belief, ought to be charged, levied and paid and for this purpose the Commissioners may make such estimate of the market value of any property on that valuation date as they consider necessary:
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Provided that the Commissioners may withdraw an assessment made under this subsection and make an assessment of the amount of tax payable on the basis of a return which, in their opinion, represents reasonable compliance with their requirements and which is delivered to the Commissioners within 30 days after the date of the assessment made by the Commissioners pursuant to this subsection.
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(3)An assessment of tax may be reviewed by the Commissioners at any time and, where any amendment of an assessment is necessary as a result of the review whether in respect of the relevant residential property already assessed to tax or in respect of any additional relevant residential property, the Commissioners may, to the best of their knowledge, information and belief, make an amended assessment of the tax due and payable upon the net market value of the relevant residential property of the assessable person concerned or any part thereof.
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(4)The making of an amended assessment shall not prejudice the right of the Commissioners to make further amended assessments of the amount of tax payable or to require delivery from the assessable person concerned of further returns, and the provisions of this section shall apply to such returns.
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(5)Any tax or additional tax due under an assessment of tax or an amended assessment of tax made by virtue of this section shall be due and payable on the day next after the day on which the assessment of tax or the amended assessment of tax is made but, for the purposes of section 105 , that tax or additional tax shall be treated as having been payable at the time when it would have been payable if it had been payable by virtue of a correct return under section 103
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(1).
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(6)Notwithstanding anything contained in any enactment, but subject to the provisions of this section, an assessment of tax or an amended assessment of tax may be made at any time.
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(7)Any amount of tax due or assessed under this section shall be due and payable to the Commissioners.
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(8)
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Section 187
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of the Income Tax Act, 1967 , shall, with any necessary modifications, apply to an assessment of tax or an amended assessment of tax as it applies in relation to assessments to income tax.
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(9)
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Section 73
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of the Finance Act, 1974 , shall, subject to any necessary modifications, apply in relation to tax as it applies in relation to income tax chargeable under Schedule D.
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Interest on tax.
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105.—(1) Simple interest at the rate of 1.25 per cent. per month or part of a month, without any deduction of income tax, shall be payable on tax from the date upon which it becomes due and payable until the date of payment and shall be chargeable and recoverable in the same manner as if it were part of the tax:
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Provided that interest shall not be payable unless the total amount thereof exceeds £5.
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(2)A payment on account of tax shall be applied— (a) if there is interest due on tax at the date of the payment, to the discharge, so far as may be, of the interest so due, and (b) if there is any balance of that payment remaining, to the discharge of so much tax as is equal to that balance.
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(3)Subject to subsections (1) and (2), payments on account of tax due on any date may be made at any time after that date, whereupon interest on so much of the payment on account as is referable to tax shall cease to run.
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(4)Interest payable under this section shall not be allowed in computing any income, profits or losses for any of the purposes of the Tax Acts.
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(5)Where the Commissioners are dissatisfied with a return under section 103 and an amount or an additional amount of tax is found to be payable by virtue of an assessment of tax made under section 104 , no interest shall be payable on that amount of tax or additional amount of tax if— (a) the return was made in time, and (b) (i) in the case of an amount of tax where no tax was payable on the basis of the net market value of the relevant residential property included in the return, that amount of tax does not exceed £100, or (ii) in the case of an additional amount of tax— (A) the tax payable on the basis of the net market value of the relevant residential property included in the return was paid on or before the due date, and (B) the additional amount of tax does not exceed 10 per cent. of the aggregate of the additional amount of tax and the tax referred to in clause (A) of this subparagraph, and (c) the amount of tax or additional amount of tax is paid not later than one month from— (i) the date of the assessment of tax in which it is contained if there is no appeal under section 108 or 109 against the assessment, or (ii) the date of the determination of an appeal under either of the said sections or, if there is more than one appeal to be determined, the date of the later determination.
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Payment to Collector.
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106.—All sums due under the provisions of this Part shall be paid to the Collector.
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Overpayment of tax.
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107.—(1) Where it is proved to the satisfaction of the Commissioners that the amount of tax or interest paid in respect of the relevant residential property of an assessable person on a valuation date exceeds the amount which that person was liable to pay, the excess shall be repaid by the Commissioners to the person who paid the excess, his nominee or personal representative or, at the option of the Commissioners, the excess, or such part of it as is required for that purpose, may be retained by the Commissioners and set off against any liability of the assessable person in respect of tax or interest due and payable by the person who paid the excess at the time the repayment falls to be made, in respect of the relevant residential property of the assessable person on any other valuation date.
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(2)Where, under this section, any amount falls to be repaid or retained, there shall be added to such amount simple interest at the rate of 1.25 per cent. of the amount to be repaid or retained for each month or part of a month from the date of the payment of the excess giving rise to the repayment to the date of the repayment or retention as the case may be. Income tax shall not be deductible on payment of interest under this subsection and such interest shall not be reckoned in computing income for the purposes of the Tax Acts.
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Appeals regarding value of residential property.
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108.—If a person is aggrieved by the decision of the Commissioners as to the market value of any residential property, he may appeal against the decision in the manner prescribed by section 33 of the Finance (1909-10) Act, 1910 , and the provisions as to appeals under that section of that Act shall apply accordingly with any necessary modifications.
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Appeals in other cases.
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109.—(1) In this section— “Appeal Commissioners” has the meaning assigned to it by section 156 of the Income Tax Act, 1967 ; “appellant” means a person who appeals to the Appeal Commissioners under this section.
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(2)Subject to the provisions of this Part, an assessable person who has been assessed to tax in respect of any relevant residential property and who is aggrieved by the assessment may, in accordance with the provisions of this section, appeal to the Appeal Commissioners against the assessment and the appeal shall be heard and determined by the Appeal Commissioners whose determination shall be final and conclusive unless the appeal is required to be reheard by a judge of the Circuit Court or a case is required to be stated in relation to it for the opinion of the High Court.
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(3)An appeal shall not lie under this section in relation to the market value of residential property.
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(4)A person who intends to appeal under this section against an assessment shall, within 30 days after the date of the assessment, give notice in writing to the Commissioners of his intention to appeal against the assessment.
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(5)An appeal under this section against an assessment shall not be proceeded with or entertained by the Appeal Commissioners unless an amount equal to 75 per cent. of the amount of the assessment is paid to the Collector by or on behalf of the appellant:
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Provided that this subsection shall not apply where the appellant is aggrieved by the assessment on the ground that he is entitled to exemption from tax by virtue of section 101 or on the ground that he is not an assessable person.
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(6)(a) Subject to the provisions of this section, the provisions of the Income Tax Acts relating to— (i) the appointment of times and places for the hearing of appeals; (ii) the giving of notice to each person who has given notice of appeal of the time and place appointed for the hearing of his appeal; (iii) the determination of an appeal by agreement between the appellant and the Commissioners; (iv) the determination of an appeal by the appellant giving notice of his intention not to proceed with the appeal; (v) the hearing, determination or dismissal of an appeal by the Appeal Commissioners, including the hearing, determination or dismissal of an appeal by one Appeal Commissioner; (vi) the assessment having the same force and effect as if it were an assessment in respect of which no notice of appeal had been given where the person who has given notice of appeal does not attend before the Appeal Commissioners at the time and place appointed; (vii) the extension of the time for giving notice of appeal and the readmission of appeals by the Appeal Commissioners and the provisions which apply where action by way of court proceedings has been taken; (viii) the rehearing of an appeal by a judge of the Circuit Court and the statement of a case for the opinion of the High Court on a point of law; (ix) the payment of tax in accordance with the determination of the Appeal Commissioners notwithstanding that an appeal is required to be reheard by a judge of the Circuit Court or that a case for the opinion of the High Court on a point of law has been required to be stated or is pending; (x) the procedures for appeal, shall, with any necessary modifications, apply to an appeal under this section as if the appeal were an appeal against an assessment to income tax. (b) The Commissioners shall, subject to their giving notice in writing in that behalf to the appellant within 10 days after the determination of an appeal by the Appeal Commissioners, have the same right as the appellant to have the appeal reheard by a judge of the Circuit Court. (c) The rehearing of an appeal under this section by a judge of the Circuit Court shall be by a judge of the Circuit Court in whose circuit the appellant resides:
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Provided that— (i) in any case where the appellant is not resident in the State, or (ii) in any case where there is a doubt or a dispute as to the circuit, the appeal shall be reheard by a judge of the Circuit Court assigned to the Dublin Circuit.
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(7)(a) Any notice or other document which is required or authorised by this section to be served by the Commissioners or by an appellant may be served by post. (b) Any notice or other document which is required or authorised to be served by the Commissioners on an appellant under this section may be sent to the solicitor, accountant or other agent of the appellant and a notice thus served shall be deemed to have been served on the appellant unless the appellant proves to the satisfaction of the Appeal Commissioners or the Circuit Court, as the case may be, that he had, before the notice or other document was served, withdrawn the authority of such solicitor, accountant or other agent to act on his behalf.
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(8)Prima facie evidence of any notice given under this section by the Commissioners may be given in any proceedings by production of a document purporting to be a copy of the notice and it shall not be necessary to prove the official position of the person by whom the notice purports to be given or, if it is signed, the signature, or that the person signing and giving it was authorised so to do.
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Recovery of tax.
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110.—(1) All the provisions of the Income Tax Acts relating to the collection and recovery of income tax shall, subject to any necessary modifications, apply in relation to tax as they apply in relation to income tax chargeable under Schedule D.
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(2)Without prejudice to subsection (1), every sum due to the Commissioners in respect of tax or interest thereon shall be deemed to be a debt due by an assessable person or his personal representative to the Minister for Finance for the benefit of the Central Fund and shall be payable to the Commissioners and may (without prejudice to any other mode of recovery thereof) be sued for and recovered by action, or other appropriate proceeding, at the suit of the Attorney-General, the Minister for Finance or the Commissioners in any court of competent jurisdiction, notwithstanding anything to the contrary contained in the Inland Revenue Regulation Act, 1890 .
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Evidence in proceedings for recovery.
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111.—The provisions of section 39 of the Finance Act, 1926 , shall apply in any proceedings in the Circuit Court or the District Court for or in relation to the recovery of tax.
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Penalties.
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112.—(1) (a) A person who contravenes section 103
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(1)or fails to comply with a notice under section 103
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(2)shall be liable to a penalty of £1,000. (b) Where the contravention or failure referred to in paragraph (a) continues after judgment has been given by the court before which proceedings for the penalty have been commenced, the person concerned shall be liable to a further penalty of £50 for each day on which the contravention or failure so continues.
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(2)Where, under or for the purposes of any of the provisions of this Part, a person is authorised to inspect any property for the purpose of reporting to the Commissioners the market value thereof and any person prevents such inspection or obstructs the person so authorised in the performance of his functions in relation to the inspection, that person shall be liable to a penalty of £1,000.
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(3)Where an assessable person fraudulently or negligently— (a) delivers any incorrect return or additional return, (b) makes or furnishes any incorrect statement, declaration, evidence or valuation in connection with any property comprised in the relevant residential property of the assessable person, (c) makes or furnishes any incorrect statement, declaration, evidence or valuation in connection with any claim for any allowance, deduction, exemption or relief, or (d) makes or furnishes any incorrect statement, declaration, evidence or valuation in connection with any other matter, whereby the amount of tax payable in respect of the relevant residential property of the assessable person is less than it would have been if that return, statement, declaration, evidence or valuation had been correct, he shall be liable to a penalty of— (i) £2,000, and (ii) the amount, or in the case of fraud, twice the amount, of the difference specified in subsection (5).
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(4)Where any such return, statement, declaration, evidence or valuation as is mentioned in subsection (3) was delivered, made or furnished neither fraudulently nor negligently by a person and it comes to his notice that it was incorrect, then, unless the error is remedied without unreasonable delay, such matter shall be treated, for the purposes of this section, as having been negligently done by him.
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(5)The difference referred to in subsection (3) is the difference between— (a) the amount of tax payable in respect of the relevant residential property of the assessable person for the valuation date to which the return, additional return, statement, declaration, evidence or valuation relates, and (b) the amount which would have been the amount so payable if the return, additional return, statement, declaration, evidence or valuation as made or submitted by him had been correct.
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(6)For the purposes of subsection (3), where anything referred to in that subsection is delivered, made or furnished on behalf of a person, it shall be deemed to have been delivered, made or furnished by that person unless he proves that it was done without his knowledge and consent.
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(7)Any person who assists in or induces the delivery, making or furnishing for any purposes of tax of any return, additional return, statement, declaration, evidence or valuation which he knows to be incorrect shall be liable to a penalty of £1,000.
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(8)The provisions of this section shall not affect any criminal proceedings.
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(9)Subject to the provisions of this section, sections 128
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(4), 507 , 508 , 510 , 511 , 512 , 517 and 518 of the Income Tax Act, 1967 , shall, with any necessary modifications, apply to a penalty under this section as if the penalty were a penalty under the Income Tax Acts.
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Relief from double taxation.
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113.—(1) If the Government by order declare that arrangements specified in the order have been made with the government of any territory outside the State in relation to affording relief from double taxation in respect of tax payable under the laws of the State and any tax of a similar character imposed under the laws of that territory, and that it is expedient that those arrangements should have the force of law, the arrangements shall, notwithstanding anything in any enactment, have the force of law.
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(2)Any arrangements to which the force of law is given under this section may include provision for relief from tax charged before the making of the arrangements and provisions as to property which is not itself subject to double tax, and the provisions of this section shall have effect accordingly.
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(3)For the purposes of subsection (1), arrangements made with the head of a foreign state shall be regarded as made with the government thereof.
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(4)Where any arrangements have the force of law by virtue of this section, the obligation as to secrecy imposed by any enactment shall not prevent the Commissioners from disclosing to any authorised officer of the government with which the arrangements are made such information as is required to be disclosed under the arrangements.
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(5)(a) Any order made under this section may be revoked by a subsequent order and any such revoking order may contain such transitional provisions as appear to the Government to be necessary or expedient. (b) Where an order is proposed to be made under this section, a draft thereof shall be laid before Dáil Éireann and the order shall not be made until a resolution approving of the draft has been passed by Dáil Éireann.
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(6)(a) Where the Commissioners are satisfied that a tax of a similar character to residential property tax was paid in a territory outside the State in respect of residential property (other than residential property in the State) comprised in the relevant residential property of an assessable person on any valuation date by reference to any date prior to but within twelve months of that valuation date, they may make an allowance by way of credit against the tax due and payable in respect of such residential property for that valuation date for the foreign tax paid in that territory in respect of such residential property and for this purpose the tax due and payable in respect of that residential property for that valuation date shall be the amount which bears to the total tax payable by the assessable person in respect of his relevant residential property on the valuation date the same proportion as the market value of that residential property on that date bears to the aggregate amount of the market values of all residential property comprised in his relevant residential property on that date. (b) This subsection shall have effect in respect of residential property tax due and payable for a valuation date but it shall not have effect in relation to a foreign tax in respect of which there is, for the time being, an order in force under this section providing for double taxation relief.
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Extension of certain Acts.
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114.—(1)
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Section 1
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of the Provisional Collection of Taxes Act, 1927 , is hereby amended by the insertion of “and residential property tax” before “but no other tax or duty”.
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(2)
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Section 39
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of the Inland Revenue Regulation Act, 1890 , is hereby amended by the insertion of “residential property tax,” before “stamp duties”.
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Regulations.
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115.—(1) The Commissioners may make such regulations as seem to them to be necessary for the purpose of giving effect to this Part and of enabling them to discharge their functions thereunder.