Value-Added Tax Consolidation Act 2010

103.

Ministerial refund orders.

[VATA s. 20(3)]

103.—(1) F193 [ Subject to subsection (2A) , the Minister ] may by order provide that a person who fulfils to the satisfaction of the Revenue Commissioners such conditions as may be specified in the order shall be entitled to be repaid so much, as is specified in the order, of any tax borne or paid by the person as does not qualify for deduction under Chapter 1 of Part 8 .

(2) F193 [ Subject to subsection (2A) , the Minister ] may by order amend or revoke an order under this section, including an order under this subsection.

F194 [ (2A) Where the Minister makes an order under this section, the Minister, in making the order, shall have regard to one or both of the following:

( a ) the nature or purpose, including any social purpose, of the goods or services to which the refund the subject of the order relates;

( b ) the nature or purpose of the person referred to in subsection (1) in relation to the goods or services to which the refund the subject of the order relates.

(2B) Where the Minister makes an order under this section, the Minister may specify requirements in the order, to be complied with by the person referred to in subsection (1) after the refund the subject of the order has been paid to him or her, relating to

( a ) the carrying out of a review

(i) at such time, or

(ii) upon the occurrence of such event,

as may be specified in the requirement concerned, to ascertain whether the conditions specified in the order continue to be fulfilled in relation to that person, or in relation to the goods or services to which such refund relates, or both, and

( b ) the repayment to the Revenue Commissioners of all or part of such refund, as specified in the requirement concerned, if, following such review, it is ascertained that one or more of those conditions

(i) is no longer fulfilled, or

(ii) has, at any stage after such refund has been paid to that person, temporarily ceased to be fulfilled. ]

(3) An order under this section may, if so expressed, have retrospective effect.

(4) An order under this section shall be laid before Dáil Éireann as soon as may be after it is made and, if a resolution annulling the order is passed by Dáil Éireann within the next 21 days on which Dáil Éireann has sat after the order is laid before it, the order shall be annulled accordingly, but without prejudice to the validity of anything previously done under it.

Annotations:

Amendments:

F193

Substituted (31.03.2012) by Finance Act 2012 (9/2012), s. 85(c) and (d), commenced on enactment.

F194

Inserted (31.03.2012) by Finance Act 2012 (9/2012), s. 85(e), commenced on enactment.

Editorial Notes:

E45

Power pursuant to section exercised (1.01.2018) by Value-Added Tax (Refund of Tax) (Charities Compensation Scheme) Order 2018 (S.I. No. 580 of 2018), in effect as per art. 1(2), (3) in relation to tax paid on expenditure on or after 1 January 2018 by a qualifying charity.

E46

Power pursuant to section exercised (10.07.2013) by Value-Added Tax (Refund of Tax) (Rescue Boats and Related Equipment) Order 2013 (S.I. No. 249 of 2013).

E47

Power pursuant to section exercised (25.07.2012) by Value-Added Tax (Refund of Tax) (Touring Coaches) Order 2012 (S.I. No. 266 of 2012).

E48

Power pursuant to section exercised (12.06.2012) by Value-Added Tax (Refund of Tax) (Flat-rate Farmers) Order 2012 (S.I. No. 201 of 2012).