PART III

Value-Added Tax

97. —In this Part—

“the Principal Act” means the Value-Added Tax Act, 1972 ;

“the Act of 1978” means the Value-Added Tax (Amendment) Act, 1978 ;

“the Act of 1985” means the Finance Act, 1985 ;

“the Act of 1986” means the Finance Act, 1986 ;

“the Act of 1989” means the Finance Act, 1989 .

98. —Section 1 of the Principal Act is hereby amended in subsection (1) by the insertion in the definition of “livestock” of “horses,” after “cattle,”.

99. —Section 3 of the Principal Act is hereby amended in subsection (3) (inserted by the Finance Act, 1982 ) by the deletion of “, live horses” from paragraphs (a) and (b).

100. —Section 5 (inserted by the Act of 1978) of the Principal Act is hereby amended in subsection (6)—

(a) by the addition to clause (II) of subparagraph (ii) of paragraph (e) (inserted by the Act of 1986) of “or” after “supplied,”, and

(b) by the insertion after clause (II) of subparagraph (ii) of paragraph (e) (inserted by the Act of 1986) of the following clause:

“(III) who has an establishment in the State and his principal establishment in the country in which, but for this subparagraph, the services would be deemed to be supplied,”.

101. —Section 8 of the Principal Act is hereby amended in subsection (9) (inserted by the Act of 1978), in the definition of “agricultural produce”, by the deletion of “live horses and”.

102. —Section 11 of the Principal Act is hereby amended in subsection (1) (inserted by the Act of 1985)—

(a) in paragraph (a)—

(i) by the substitution of “23 per cent.” for “25 per cent.” (inserted by the Act of 1986), and

(ii) by the deletion of “, (bb)” (inserted by the Finance Act, 1988 ),

(b) by the deletion of paragraph (bb) (inserted by the Act of 1989), and

(c) in paragraph (d)—

(i) by the substitution of “2.3 per cent.” for “2 per cent.” (inserted by the Act of 1989), and

(ii) by the insertion after “livestock” of “and live greyhounds, and to the hire of horses”.

103. —Section 12A (inserted by the Act of 1978) of the Principal Act is hereby amended by the substitution in subsection (1) of “2.3 per cent.” for “2 per cent.” (inserted by the Act of 1989).

104. —Section 15 (inserted by the Act of 1978) of the Principal Act is hereby amended—

(a) by the insertion in paragraph (b) of subsection (1) (inserted by the Act of 1985) after “livestock” of “and live greyhounds”, and

(b) by the substitution in subsection (2) of “paragraph (xviii)” for “paragraphs (xviii), (xx) and (xxi)”.

105. —In respect of the period from the 1st day of October, 1990, to the 31st day of December, 1990, the provisions of section 17 of the Principal Act shall not apply in the case of the supply of services specified in paragraph (va) (inserted by this Act) of the Sixth Schedule (inserted by the Act of 1985) to the Principal Act.

106. —The First Schedule (inserted by the Act of 1978) to the Principal Act is hereby amended—

(a) by the insertion in paragraph (ii) after “kind” of “, excluding instruction in the driving of mechanically propelled road vehicles other than vehicles designed or constructed for the conveyance of goods with a capacity of 1.5 tonnes or more,”,

(b) by the insertion after paragraph (viii) (inserted by the Act of 1985) of the following paragraph:

“(viiia) supply of cultural services and of goods closely linked thereto by any cultural body, whether established by or under statute or otherwise, which is recognised as such a body by the Revenue Commissioners for the purposes of this paragraph, not being services to which paragraph (viii) relates;”,

(c) by the deletion of paragraphs (xx) and (xxi), and

(d) by the insertion after paragraph (xxii) of the following paragraph:

“(xxiia) supply of services by an independent group of persons (being a group which is an independent entity established for the purpose of administrative convenience by persons whose activities are exempt from or are not subject to tax) for the purpose of rendering its members the services directly necessary for the exercise of their activities and where the group only recovers from its members the exact reimbursement of each member's share of the joint expenses;”.

107. —The Sixth Schedule (inserted by the Act of 1985) to the Principal Act is hereby amended—

(a) by the insertion in paragraph (i), after subparagraph (a), of the following subparagraph:

“(aa) electricity:

Provided that this subparagraph shall not apply to the distribution of any electricity where such distribution is wholly or mainly in connection with the distribution of communications signals,”,

(b) by the insertion of the following paragraph after paragraph (v):

“(va) telecommunications services (including the supply of goods and services incidental thereto) supplied by Bord Telecom Éireann or by any person licensed in accordance with subsection (1) of section 111 of the Postal and Telecommunications Services Act, 1983 , other than services of the kind specified in paragraph (d), (e) or (f) of subsection (3) of section 87 of the said Act;”,

(c) by the substitution of the following paragraph for paragraph (x) (inserted by the Act of 1986):

“(x) newspapers and periodicals, normally published at least fortnightly, the contents of each issue of which consist, wholly or mainly, as regards the quantity of printed matter contained in them, of information on the principal current events and topics of general public interest;”,

and

(d) by the insertion in paragraph (xiiih) (inserted by the Finance Act, 1987 ) after “interest” of “, not being services of the kind specified in paragraph (viiia) of the First Schedule”.