S.I. No. 412/1992:

VALUE-ADDED TAX (PAYMENT OF TAX ON INTRA-COMMUNITY ACQUISITIONS OF MEANS OF TRANSPORT) REGULATIONS, 1992.

VALUE-ADDED TAX (PAYMENT OF TAX ON INTRA-COMMUNITY ACQUISITIONS OF MEANS OF TRANSPORT) REGULATIONS, 1992.

The Revenue Commissioners, in exercise of the powers conferred on them by sections 19 (4) and 32 of the Value-Added Tax Act, 1972 (No. 22 of 1972), hereby make the following Regulations:

1. These Regulations may be cited as the Value-Added Tax (Payment of Tax on Intra-Community Acquisitions of Means of Transport) Regulations, 1992.

2. These Regulations shall come into operation on the 1st day of January, 1993.

3. (1) In these Regulations--

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

"new aircraft" means a new means of transport other than a motorised land vehicle or a vessel;

"new motorised land vehicle" means a new means of transport other than a vessel or an aircraft;

"new vessel" means a new means of transport other than a motorised land vehicle or an aircraft;

"registration of the vehicle" means the registration of the vehicle in accordance with section 131 of the Finance Act, 1992 ;

"vehicle registration office" means an office established by the Revenue Commissioners at which declarations under section 131 of the Finance Act, 1992 may be made for the purpose of registration of vehicles;

"vehicle registration tax" means the duty of excise referred to in section 132 of the Finance Act, 1992 ;

(2) In these Regulations--

( a ) a reference to a Regulation is to a Regulation of these Regulations, and

( b ) a reference to a paragraph is to a paragraph of the provision in which the reference occurs

unless it is indicated that reference to some other provision is intended.

4. Where a person makes an intra-Community acquisition of a new motorised land vehicle, in respect of which he is not entitled to a deduction of tax under section 12 of the Act, the person shall--

( a ) complete such form as may be provided by the Revenue Commissioners for the purpose of this Regulation,

( b ) provide such further documentation in support of the details provided on the form as the Revenue Commissioners may request,

( c ) certify that the particulars and documentation provided are true and accurate,

( d ) at the time of registration of the vehicle, present the completed form and supporting documentation referred to in paragraphs (a) and (b) at the vehicle registration office and pay the tax due at that office, and

( e ) if requested to do so, make the vehicle available for inspection by an officer of the Revenue Commissioners.

5. Where a person makes an intra-Community acquisition of a new aircraft or a new vessel, in respect of which he is not entitled to a deduction of tax under section 12 of the Act, the person shall--

( a ) complete such form as may be provided by the Revenue Commissioners for the purpose of this Regulation,

( b ) provide such further documentation in support of the details provided on the form as the Revenue Commissioners may request,

( c ) certify that the particulars and documentation provided are true and accurate,

( d ) not later than three days after the due date furnish, to the Collector of Customs and Excise for the area in which he is resident, the completed form and supporting documentation referred to in paragraphs (a) and (b) and at the same time pay to that Collector the amount of tax due, at that office, and

( e ) if requested to do so, make the means of transport available for inspection in the State by an officer of the Revenue Commissioners.

6. Where a taxable person makes an intra-Community acquisition of a means of transport other than in the circumstances set out in Regulations 4 and 5, the tax shall be payable in accordance with the provisions of section 19(3) of the Act.

GIVEN this 18th day of December, 1992.

F. CASSELLS,

Revenue Commissioner.

EXPLANATORY NOTE.

These Regulations set out the procedures to be followed in relation to the payment of value-added tax on the intra-Community acquisition of new means of transport by private individuals and other persons not entitled to deduct the tax chargeable on the goods.