S.I. No. 304/1989:

VALUE-ADDED TAX (FURNITURE, SILVER, GLASS AND PORCELAIN) REGULATIONS, 1989.

VALUE-ADDED TAX (FURNITURE, SILVER, GLASS AND PORCELAIN) REGULATIONS, 1989.

The Revenue Commissioners, in exercise of the powers conferred on them by section 32 of, and paragraph (ia) of the Sixth Schedule to, the Value-Added Tax Act, 1972 (No. 22 of 1972), as amended by the Finance Act, 1989 (No. 10 of 1989), and with the consent of the Minister for Finance, hereby make the following Regulations:

1. These Regulations may be cited as the Value-Added Tax (Furniture, Silver, Glass and Porcelain) Regulations, 1989.

2. (1) In these Regulations--

"the Act" means the Value-Added Tax Act, 1972 ;

"qualifying goods" means articles of the kind specified in Regulation 3 which are more than 100 years old, where such evidence, as specified in Regulation 4, is produced which satisfies the Revenue Commissioners that the articles concerned are more than 100 years old.

(2) In these Regulations a reference to a Regulation is to a Regulation of these Regulations.

3. (1) Paragraph (ia) (d) (inserted by the Finance Act, 1989 (No. 10 of 1989)) of the Sixth Schedule to the Act shall have effect subject to and in accordance with these Regulations.

(2) For the purposes of giving effect by these Regulations to the said paragraph (ia) (d), the following articles of furniture, silver, glass and porcelain are hereby specified to be the articles to which the said paragraph (ia) (d) of these Regulations apply, that is to say:

( a ) in the case of furniture, any article being movable goods which have been manufactured wholly or mainly from wood, metal (other than silver), marble or other stone, or any combination thereof, and which were designed for use as furnishings, fitments or decoration for private, commercial or public buildings, or for gardens, and to which subparagraphs (a), (b) and (c) of paragraph (ia) of the Sixth Schedule to the Act do not relate;

( b ) in the case of silver, any article manufactured wholly or mainly from silver, not being jewellery, coins, medals, ingots or bars;

( c ) in the case of glass, any article manufactured wholly or mainly from glass, including mirrors, chandeliers and leaded or stained glass windows;

( d ) in the case of porcelain, any article being a cup, saucer, bowl, plate, dish, jug, vase, pot, urn or similar goods, or a statue or statuary (other than an article to which paragraph (ia) (c) of the Sixth Schedule to the Act relates), manufactured wholly or mainly from porcelain, china, terracotta, clay, ceramics or similar materials, or any combination thereof.

4. Evidence that qualifying goods are more than 100 years old shall consist of--

( a ) a certificate issued by a member of the association known as the Irish Antique Dealers' Association, or of an equivalent trade association recognised by the Revenue Commissioners for the purpose of issuing such a certificate, or

( b ) a certificate issued on behalf of the National Museum of Ireland, or

( c ) a statutory declaration by a person recognised, for the purpose of making such a declaration, as a connoisseur by the Revenue Commissioners in respect of articles of the types concerned, or

( d ) in the case of imported goods, a certificate, declaration or other document made under the laws of the country of exportation which in the opinion of the Revenue Commissioners correspond to any of the foregoing provisions of this Regulation, or

( e ) an invoice issued in accordance with Regulation 6 or a certification made in accordance with Regulation 7.

5. A non-taxable person who supplies qualifying goods to a taxable person who is acquiring such goods for resale shall on the date of such supply, or within the ten days next following that date, issue to the taxable person who acquires the goods an invoice in respect of that supply, which sets out the following particulars:

( a ) the name and address of the person who is supplying the goods to which the invoice relates,

( b ) the name, address, and tax registration number of the said taxable person,

( c ) the date upon which the invoice is issued,

( d ) the date upon which the goods to which the invoice relates are supplied,

( e ) a description of the goods including details of the quantity, type, apparent material of construction, possible origin and identifying features,

( f ) the consideration for the supply, and

( g ) the signature or acknowledgement of the person by whom the invoice is issued,

and the taxable person to whom the qualifying goods are supplied shall provide the form for the purpose of the said invoice, enter the appropriate particulars thereon, and give a copy of the invoice to the supplier of the goods.

6. A taxable person who supplies qualifying goods to another taxable person shall include on the invoice concerned, which he is required to issue in accordance with section 17 (1) of the Act, a declaration to the effect that the goods are more than 100 years old.

7. A taxable person who supplies qualifying goods to a non-taxable person shall, for the purposes of Regulation 8, certify in writing in respect of each such supply that the said goods are more than 100 years old.

8. Every taxable person shall, in relation to qualifying goods which he has acquired or supplied, keep full and true records, entered up to date, of the acquisition and resale of such goods, together with cross-references between all such records, the relevant invoices issued in accordance with Regulations 5 and 6, and the certification made in accordance with Regulation 7.

GIVEN this 17th day of November, 1989.

F. CASSELLS.

/Revenue Commissioner.

The Minister for Finance hereby consents to the making of the foregoing Regulations.

GIVEN under the Official Seal of the Minister for Finance,

this 17th day of November, 1989.

ALBERT REYNOLDS,

Minister for Finance.

EXPLANATORY NOTE.

These Regulations provide, subject to conditions, for the reduction from 25 to 10 per cent. in the rate of VAT on the supply and importation of certain articles of furniture, silver, glass and porcelain more than 100 years old. The reduction is operational from 1 November, 1989.