Value-Added Tax (Refund of Tax) (No. 19) Order, 1986.

S.I. No. 68/1986 - Value-Added Tax (Refund of Tax) (No. 19) Order, 1986. S.I. No. 68 of 1986. VALUE-ADDED TAX (REFUND OF TAX) (No. 19) ORDER, 1986. I, JOHN BRUTON, Minister for Finance, in exercise of the powers conferred on me by section 20 (3) of the Value-Added Tax Act, 1972 (No. 22 of 1972), hereby order as follows: 1. (1) This Order may be cited as the Value-Added Tax (Refund of Tax) (No. 19) Order, 1986. (2) This Order shall be deemed to have come into operation on the 1st day of March, 1986. 2. In this Order "the Act" means the Value-Added Tax Act, 1972 3. A person who establishes to the satisfaction of the Revenue Commissioners that he has borne or paid tax in relation to the acquisition, including tax borne in payments under a contract for the hiring (other than hiring for a period of less than six consecutive months), by him of a new passenger road motor vehicle being a single-deck touring coach having dimensions as designated by the manufacturer of not less than 3,500 millimetres in height, not less than 10,000 millimetres in length and not less than 1,500 millimetres in floor height, for use by him for the purposes of the business referred to in paragraph 4 ( ) of this Order, and who fulfils to the satisfaction of the said Commissioners the conditions which are specified in paragraph 4 of this Order and such other conditions as the said Commissioners may impose, shall be entitled to be repaid so much of such tax as is specified in paragraph 5 of this Order. 4. The conditions to be fulfilled by a person referred to in paragraph 3 of this Order are— ) he shall claim a refund of the tax by completing such claim form as may be provided for the purpose by the Revenue Commissioners and he shall certify the particulars shown on such form to be correct; ) he shall, by the production of invoices, provided in accordance with section 17 (12) ( ) (i) of the Act, or by the production of receipts for the tax paid on importation of the vehicle, establish the amount of tax borne or paid by him in relation to the acquisition by him of the vehicle; ) he shall establish that he is not entitled to a deduction under section 12 of this Act in respect of any portion of the tax specified in subparagraph ( ) of this paragraph. 5. The amount of tax to be repaid under this Order shall be so much of the amount of tax specified in paragraph 4 ( ) of this Order as is shown to the satisfaction of the Revenue Commissioners to be in excess of the amount which would have been borne or paid if the rate and percentage for the time being specified in section 11 (1) ( ) of the Act had applied in relation to the acquisition in question. GIVEN under my Official Seal this 27th day of March, 1986. JOHN BRUTON, Minister for Finance. EXPLANATORY NOTE. This Order enables VAT in excess of the rate specified in Section 11 (1) ( ) of the Value-Added Tax Act, 1972 (10 per cent as at the date of Order) to be repaid, subject to certain conditions, in respect of the acquisition of new touring coaches of certain dimensions, to persons engaged in the transport by road of persons, including tourists.