S.I. No. 218/1966:

TURNOVER TAX (EXEMPTED ACTIVITIES) (No. 15) ORDER, 1966.

TURNOVER TAX (EXEMPTED ACTIVITIES) (No. 15) ORDER, 1966.

I, JOHN LYNCH, Minister for Finance, in exercise of the powers conferred on me by paragraph (b) of subsection (2) of section 48 of the Finance Act, 1963 (No. 23 of 1963), hereby order as follows :

1. This Order may be cited as the Turnover Tax (Exempted Activities) (No. 15) Order, 1966.

2. the Activity specified in the Schedule to this Order is hereby declared to be, for the purposes of subsection (2) of section 48 of the Finance Act, 1963 , exempted.

SCHEDULE.

Sales of articles of a kind which are commonly used in the construction of buildings (including haybarns, harbours, bridges and roads) which are :

Stone including worked stone and agglomerated stone.

Roofing tiles, including ridge and hip tiles, and slates.

Clay and concrete bricks.

Bricks, blocks, slabs, pillars, posts, piles, beams and members of or containing cement or asbestos cement.

Products of concrete or asbestos cement such as lintels, cills and other precast units, but not including gutters, downpipes, soil pipes, watermain pipes and accessories.

Prefabricated shuttering units.

Plaster and plaster board.

Asbestos cement sheets (flat).

Tar, asphalt, bitumen and pitch.

Flue liners and chimney pots.

Pipes of the kind and size used for road, land and field drainage.

Sewer pipes, junctions and fittings of concrete, clay, asbestos cement or P.V.C.

Roofing and dampcourse felts and materials commonly used for similar purposes.

Floor tiles (unglazed) of clay or concrete.

Corrugated and troughed metal and asbestos cement sheets, and accessories specially designed for use with such sheets.

GIVEN under my Official Seal this 21st day of September, 1966.

JOHN LYNCH,

Minister for Finance.

EXPLANATORY NOTE.

The purpose of this Order is to exempt from Turnover Tax the building materials described above in addition to those already exempted from that tax and listed in the First Schedule to the Finance Act, 1963 (No. 23 of 1963) and in the Turnover Tax (Exempted Activities) (Nos. 4 and 5) Orders, 1963 (S.I. Nos. 202 and 203 of 1963).

The effect of an exemption from Turnover Tax in relation to any article is to confer in relation to that article an exemption from Wholesale Tax also.