This Part sets out the exemptions with deductibility in accordance with Chapters 4 to 10 of Title IX of the VAT Directive.

Intra-Community transactions.

1. F380[(1) The supply of goods dispatched or transported from the State to a person registered for value-added tax in another Member State, provided that the supplier of the goods has complied with section 82 or, where the supplier has failed to so comply, he or she has justified such failure to the satisfaction of the Revenue Commissioners.]

(2) The supply of new means of transport dispatched or transported directly by or on behalf of the supplier to a person in the territory of another Member State.

(3) The supply of excisable products dispatched or transported from within the State to a person in another Member State when the movement of the products is subject to Chapter II of Part 2 of the Finance Act 2001 (which implements the arrangements specified in paragraphs 4 and 5 of Article 7, or Article 16, of Council Directive No. 92/12/EEC of 25 February 1992).

(4) The supply of intra-Community transport services involving the carriage of goods to and from the Azores or Madeira.

F381[(5) The supply of goods to a taxable person, being goods which that taxable person is deemed to supply under section 91G.]

Imports.

2. (1) Subject to regulations (if any), the importation of goods that are, at the time of importation, consigned to another Member State.

(2) The supply of transport services relating to the importation of goods where the value of the services is included in the taxable amount in accordance with section 53(1).

F381[(3) The importation of goods where the value-added tax is declared under the special scheme in Section 4 of Chapter 6 of Title XII of the VAT Directive and where, at the latest upon lodging of the import declaration, the identification number for the application of the special scheme of the supplier or of the intermediary acting on his or her behalf allocated under Article 369q of the VAT Directive has been provided at importation.]

Exports.

3. (1) A supply of goods that are to be transported directly by or on behalf of the person making the supply outside the Community. This subparagraph does not apply to a supply of goods to a traveller that the traveller exports on behalf of the supplier. Any such supply is to be treated as a supply of traveller’s qualifying goods.

(2) The carriage of goods in the State by or on behalf of a person in performing a contract to transfer the goods to a place outside the Community.

(3) A supply of goods that are to be dispatched or transported directly outside the Community by or on behalf of the purchaser of the goods where that purchaser is established outside the State.

(4) A supply of services that consists of work on movable goods acquired or imported for the purpose of undergoing that work within the Community and dispatched or transported out of the Community by or on behalf of the person providing the services.

(5) In this paragraph “traveller” and “traveller’s qualifying goods” have the meanings respectively assigned to them by section 58(1).

Services relating to vessels and aircraft.

4. (1) The provision of docking, landing, loading or unloading facilities (including customs clearance), directly in connection with—

(a) the disembarkation or embarkation of passengers, or

(b) the importation or exportation of goods.

(2) The supply, modification, repair, maintenance, chartering and hiring of—

(a) sea-going vessels of a gross tonnage of more than 15 tons being vessels used or to be used—

(i) for the carriage of passengers for reward,

(ii) for the purposes of a sea fishing business,

(iii) for other commercial or industrial purposes, or

(iv) for rescue or assistance at sea,

or

(b) aircraft used or to be used by a transport undertaking operating for reward chiefly on international routes.

F382[(2A) The supply of services, other than those referred to in subparagraph (2), to meet the direct needs of—

(a) sea-going vessels to which subparagraph (2)(a) relates or their cargoes, or

(b) aircraft to which subparagraph (2)(b) relates or their cargoes.]

(3) Subject to regulations (if any), the supply, hiring, repair and maintenance of equipment incorporated or for use in sea-going vessels to which subparagraph (2)(a) relates.

(4) The supply, repair, maintenance and hiring of equipment incorporated or used in aircraft to which subparagraph (2)(b) relates.

(5) The supply of goods for the fuelling and provisioning of sea-going vessels and aircraft of the kind specified in subparagraph (2), but excluding goods for supply on board the vessels or aircraft to passengers with a view to those goods being taken off the vessels or aircraft by those passengers.

(6) The supply of navigation services by the Irish Aviation Authority to meet the needs of aircraft to which subparagraph (2)(b) relates.

Certain transactions treated as exports.

F383[5.(1) The supply of goods or services to—

(a) the European Union, the European Atomic Energy Community, the European Central Bank or the European Investment Bank, or

(b) the bodies set up by either or both the Union and the Community to which the Protocol of 8 April 1965 on the privileges and immunities of the European Communities applies,

within the limits and under the conditions of that Protocol and the agreements for its implementation or the agreements between the headquarters of those bodies and the host Member State of the headquarters, in so far as it does not lead to distortion of competition.

(1A) The supply of goods and services to international bodies, other than those referred to in subparagraph (1), recognised as such by the host Member State, and to members of such bodies, within the limits and under the conditions laid down by the international conventions establishing the bodies or by the agreements between the headquarters of those bodies and the host Member State of the headquarters.]

F384[(1B) The supply of goods or services to a Member State other than the State, where those goods or services are intended for the armed forces of any state which is party to the North Atlantic Treaty, other than the Member State of destination of the goods or services, as the case may be, for the use of those forces, or of the civilian staff accompanying them, or for supplying their messes or canteens, when such forces take part in the common defence effort of the parties to the North Atlantic Treaty.]

F385[(1C) The supply of goods or services within the State, intended either for the armed forces of a Member State other than the State for the use of those forces, or the civilian staff accompanying them, or for supplying their messes or canteens, when such forces take part in a defence effort carried out for the implementation of a European Union activity under the European Union common security and defence policy.

(1D) The supply of goods or services to a Member State other than the State, intended for the armed forces of any Member State, other than the Member State of destination of the goods or services, as the case may be, for the use of those forces, or of the civilian staff accompanying them, or for supplying their messes or canteens, when such forces take part in a defence effort carried out for the implementation of a European Union activity under the European Union common security and defence policy.]

F386[(1E) (a) The supply of goods or services to the European Commission or to an agency or body established under European Union law where the European Commission or such agency or body purchases those goods or services in the execution of tasks conferred on it by European Union law in order to respond to the Covid-19 pandemic, except where the goods and services purchased are supplied for consideration by the European Commission or an agency or body established under European Union law.

(b) In this subparagraph, "Covid-19" has the same meaning as in the Emergency Measures in the Public Interest (Covid-19) Act 2020.]

(2) The supply of gold to the Central Bank of Ireland.

Services by intermediaries.

6. (1) Services supplied by an intermediary acting in the name or on behalf of another person in obtaining—

(a) the export of goods,

(b) services specified in subparagraph (2), or

(c) the supply of goods or services outside the Community.

(2) The following services are specified for the purposes of subparagraph (1)(b):

(a) services of the kind referred to in paragraph 1(4) (Carriage of goods to or from the Azores or Madeira);

(b) services of the kind referred to in paragraph 3(2) (Carriage of goods in transit to a place outside the Community);

(c) services of the kind referred to in paragraph 4(1) (Provision of docking, landing, loading or unloading facilities);

F387[(d) services of the kind referred to in—

(i) paragraph 4(2) (Supply, hiring, repair, maintenance, etc. of sea-going vessels or aircraft), or

(ii) paragraph 4(2A) (To meet the direct needs of sea-going vessels or aircraft, or of their cargoes);]

F388[(da) services of the kind referred to in paragraph 4(3) (Supply, hiring, repair, maintenance, etc. of equipment incorporated or for use in sea-going vessels to which paragraph 4(2)(a) relates);

(db) services of the kind referred to in paragraph 4(4) (Supply, hiring, repair, maintenance, etc. of equipment incorporated or for use in aircraft to which paragraph 4(2)(b) relates);]

(e) services of the kind referred to in paragraph 5(2) (Supply of gold to the Central Bank of Ireland).

(3) Services that are treated as intermediary services under the travel agent’s margin scheme in accordance with section 88(8).

International trade, etc.

7. (1) The supply of goods by a registered person within a free port to another registered person within a free port.

(2) The supply of goods by a registered person within the customs-free airport to another registered person within the customs-free airport or a free port.

(3) The supply of goods that are to be transported directly or on behalf of the person making the supply to a registered person within the customs-free airport.

(4) The supply of goods that are a traveller’s qualifying goods, but only if section 58(2) is complied with.

(5) The supply of services in obtaining a repayment of tax due on the supply of a traveller’s qualifying goods or as a result of the application of subparagraph (4) to that supply of goods, but only if section 58(2) is complied with.

(6) Subject to such conditions and in such amounts as may be specified in regulations (if any)—

(a) the supply of goods, in a tax-free shop approved by the Revenue Commissioners, to travellers departing the State for a place outside the Community, or

(b) the supply, other than by means of a vending machine, of food, drink and tobacco products on board a vessel or aircraft to passengers departing the State for another Member State, for consumption on board that vessel or aircraft.

(7) Subject to section 56, the supply of qualifying goods and qualifying services to, or the intra-Community acquisition or importation of qualifying goods by, an authorised person in accordance with that section (excluding a supply of goods within the meaning of section 19(1)(f) or (g)).

(8) In this paragraph “traveller’s qualifying goods” has the meaning assigned to it by section 58(1).

This Part sets out special provisions as provided by Article 109 of the VAT Directive.

Food and drink.

8. (1) A supply of food and drink of a kind used for human consumption, other than—

F389[(a) a supply to which paragraph 3(1) or (3) of Schedule 3 relates,]

(b) supplies specified in Part A, B, C or D of Table 1 F389[to this paragraph,]

(c) supplies specified in column (1) of Part E or F F389[of that table, and]

F390[(d) a supply to which paragraph 5(1) of Schedule 1 relates.]

Table 1

Food and Drink

F394[Table 2

Ingredients and Weight Limits thereof for Bread as defined in column (2) of Part F of Table 1

(2) In this paragraph, a reference to supplying food and drink includes—

(a) a reference to supplying food without drink, and

(b) a reference to supplying drink without food.

Certain printed matter.

9. The supply of printed books and booklets, including F395[atlases and newspapers], F396[and audiobooks supplied on physical means of support,] but excluding—

(a) F395[newspapers which are wholly or predominantly devoted to advertising,] periodicals, brochures, catalogues, directories and programmes,

(b) books of stationery, cheque books and similar products,

(c) diaries, organisers, yearbooks, planners and similar products the total area of whose pages consist of 25 per cent or more of blank spaces for the recording of information,

(d) albums and similar products, and

(e) books of stamps, tickets or coupons.

F397[Certain electronically supplied matter

9A. The electronic supply of books, newspapers and audiobooks, but excluding —

(a) such books, newspapers and audiobooks which are wholly or predominantly devoted to advertising or consist wholly or predominantly of video content or audible music,

(b) the items specified in subparagraphs (b) to (e) of paragraph 9, and

(c) the items specified in subparagraphs (a) to (f) of paragraph 7A of Schedule 3.]

Children’s clothing and footwear.

10. (1) The supply of articles of children’s personal clothing of sizes that do not exceed the sizes of those articles appropriate to children of average build of 10 years of age, but excluding—

(a) articles of clothing made wholly or partly of fur skin other than garments merely trimmed with fur skin, unless the trimming has an area greater than one-fifth of the area of the outside material, and

(b) articles of clothing that are not described, labelled, marked or marketed on the basis of age or size.

(2) The supply of articles of children’s personal footwear of sizes that do not exceed the size appropriate to children of average foot size of 10 years of age, but excluding footwear that is not described, labelled, marked or marketed on the basis of age or size.

(3) In this paragraph, a child whose age is 10 years or 10 years and a fraction of a year is taken to be a child of 10 years of age.

Medicine, medical equipment and appliances.

11. F395[(1) The supply of medicine of a kind used for—

(a) human oral consumption, or

(b) human non-oral consumption when supplied for the purpose of—

(i) hormone replacement therapy, or

(ii) nicotine replacement therapy.]

(2) The supply of medicine of a kind used for animal oral consumption, excluding medicine which is packaged, sold or otherwise designated for the use of dogs, cats, cage birds or domestic pets.

(3) The supply of medical equipment and appliances, being—

(a) invalid carriages and other vehicles (excluding mechanically propelled road vehicles) of a kind designed for use by invalids or infirm persons,

(b) orthopaedic appliances, surgical belts, trusses and similar products, deaf aids, and artificial limbs and other artificial parts of the body excluding artificial teeth, corrective spectacles and contact lenses,

F398[(ba) automated external defibrillators,]

(c) walking frames and crutches,

(d) parts or accessories suitable for use solely or principally with any of the goods specified in F395[clauses (a), (b), (ba) and (c)]

F399[(4) (a) The supply of personal protection equipment, thermometers, hand sanitiser, oxygen, medical ventilators and specialist respiratory equipment including respirators for intensive and sub-intensive care and other oxygen therapy apparatus including oxygen tents, when supplied—

(i) to—

(I) the Health Service Executive, for use in the delivery of Covid-19 related health care services, and

(II) hospitals, general practitioners, nursing homes and residential care facilities, for use in the delivery of Covid-19 related health care services to their patients or residents, as the case may be, and

(ii) subject to such order as may be made under section 46(5), during the period beginning on 9 April 2020 and ending on F400[30 June 2022].

(b) In this subparagraph, "Covid-19" has the same meaning as in the Emergency Measures in the Public Interest (Covid-19) Act 2020.]

F401[(5) F402[(a) The supply of Covid-19 in vitro diagnostic medical devices where those devices comply with the requirements of European Union legislation (or the law of a Member State giving effect to such legislation) applicable to such devices, including Directive 98/79/EC of the European Parliament and of the Council of 27 October 1998⁷ and Regulation (EU) 2017/746 of the European Parliament and of the Council of 5 April 2017⁸.]

(b) In this subparagraph, "Covid-19" has the same meaning as in the Emergency Measures in the Public Interest (Covid-19) Act 2020.]

Fertilisers, feeding stuffs, certain seeds, etc.

12. (1) For the purpose of this paragraph “fertiliser” has the meaning assigned to it by the Fertilisers, Feeding Stuffs and Mineral Mixtures Act 1955.

(2) Fertiliser that is supplied in units of not less than 10 kilograms and the sale or manufacture of which is not prohibited under section 4 or 6 of the Fertilisers, Feeding Stuffs and Mineral Mixtures Act 1955.

(3) Animal feeding stuff, excluding feeding stuff which is packaged, sold or otherwise designated for the use of dogs, cats, cage birds or domestic pets.

(4) Seeds, plants, trees, spores, bulbs, tubers, tuberous roots, corms, crowns and rhizomes, of a kind used for sowing in order to produce food.

Other zero-rated goods and services.

13. (1) Services provided by the Commissioners of Irish Lights in connection with the operation of lightships, lighthouses or other navigational aids.

(2) Life saving services provided by the Royal National Lifeboat Institution including the organisation and maintenance of the lifeboat service.

F395[(3) The supply of sanitary towels, sanitary tampons, menstrual cups, menstrual pants and menstrual sponges.]

The supply of sanitary towels and sanitary tampons.

(4) F403[…]

F404[Solar panels

14. The supply and installation of solar panels on or adjacent to immovable goods, being private dwellings] F405[or buildings used wholly or predominantly for the provision of primary or post-primary education by recognised schools within the meaning of the Education Act 1998].