Value-Added Tax Consolidation Act 2010

46.

Rates of tax.

[VATA s. 11(1), (1A) and (8)]

46.—(1) Tax shall be charged, in relation to the supply of taxable goods or services, the intra-Community acquisition of goods and the importation of goods, at whichever of the following rates is appropriate in any particular case:

(a) F82[subject to subsection (1A),] F83[23 per cent] of the amount on which tax is chargeable other than in relation to goods or services on which tax is chargeable at any of the rates specified in F84[paragraphs (b), (c), (ca) and (d)];

(b) zero per cent of the amount on which tax is chargeable in relation to goods in the circumstances specified in paragraphs 1(1) to (3), 3(1) and (3) and 7(1) to (4) and (6) of Schedule 2 or of goods or services of a kind specified in the other paragraphs of that Schedule;

(c) F85[subject to F86[paragraphs (ca) and (cb)],] 13.5 per cent of the amount on which tax is chargeable in relation to goods or services of a kind specified in Schedule 3;

F85[(ca) F87[] 9 per cent in relation to goods or services of a kind specified in F88[paragraphs 7(a), 7A and 12] of Schedule 3 on which tax would, but for this paragraph, be chargeable in accordance with paragraph (c);]

F89[(cb) during the period from 1 November 2020 to F90[31 August 2022], 9 per cent in relation to goods or services of a kind specified in paragraphs 3(1), 3(3), 7(b) to (e), 8, 11 and 13(3) of Schedule 3 on which tax would, but for this paragraph, be chargeable in accordance with paragraph (c);]

(d) 4.8 per cent of the amount on which tax is chargeable in relation to the supply of livestock F91[].

F92[(1A) During the period from 1 September 2020 to 28 February 2021, paragraph (a) of subsection (1) shall have effect as if there were substituted ‘21 per cent’ for ‘23 per cent’.]

(2) The rate at which tax is chargeable under section 3(a), (c), (d) or (e) is the rate in force at the time when the tax becomes due as provided by section 74(1) or (2) or 75 (whichever is applicable).

(3) Goods or services which are specifically excluded from any paragraph of a Schedule shall, unless the contrary intention is expressed, be regarded as excluded from every other paragraph of that Schedule, and shall not be regarded as specified in that Schedule.

(4)(a) The Minister may by order vary Schedule 2 or 3 by adding to or deleting therefrom descriptions of goods or services of any kind or by varying any description of goods or services for the time being specified therein, but no order shall be made under this Chapter for the purpose of increasing any of the rates of tax or extending the classes of activities or goods in respect of which tax is for the time being chargeable.

(b) The Minister may by order amend or revoke an order under this subsection (including an order under this paragraph).

(c) An order under this subsection shall be laid before Dáil Éireann as soon as may be after it has been 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 thereunder.

F93[(5) (a) Where the European Commission adopts a decision to extend or further extend the period of application of the relief granted by Commission Decision (EU) 2020/491 to a date later than 30 April 2021 or to any later date, as the case may be (in this paragraph referred to as the ‘extended period’), the Minister shall by order amend subclause (ii) of paragraph 11(4)(a) of Schedule 2 so as to extend or further extend, as the case may be, the period specified in that subclause for such extended period.

(b) An order under paragraph (a) may, if so expressed, have retrospective effect.

(c) An order under paragraph (a) shall be laid before Dáil Éireann as soon as may be after it has been 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 thereunder.

(d) In this subsection—

‘Commission Decision (EU) 2020/491’ means Commission Decision (EU) 2020/491 of 3 April 202034 on relief from import duties and VAT exemption on importation granted for goods needed to combat the effects of the Covid-19 outbreak during 2020, as amended by Commission Decision (EU) 2020/1101 of 23 July 202035 and Commission Decision (EU) 2020/1573 of 28 October 202036;

‘Covid-19’ has the same meaning as in the Emergency Measures in the Public Interest (Covid-19) Act 2020.]

Annotations

Amendments:

F82

Inserted (1.08.2020) by Financial Provisions (Covid-19) (No. 2) Act 2020 (8/2020), s. 12(a), commenced on enactment.

F83

Substituted (1.01.2012) by Finance Act 2012 (9/2012), s. 87, commenced as per s. 87.

F84

Substituted (1.07.2011) by Finance (No. 2) Act 2011 (8/2011) s. 3(a), commenced as per s. 3.

F85

Inserted (1.07.2011) by Finance (No. 2) Act 2011 (8/2011) s. 3(b), (c), commenced as per s. 3.

F86

Substituted (1.11.2020) by Finance Act 2020 (26/2020), s. 39(a), commenced as per s. 39.

F87

Deleted (1.01.2014) by Finance (No. 2) Act 2013 (41/2013), s. 58, commenced as per s. 58.

F88

Substituted (1.01.2019) by Finance Act 2018 (30/2018), s. 43(a), commenced as per s. 43.

F89

Inserted (1.11.2020) by Finance Act 2020 (26/2020), s. 39(b), commenced as per s. 39.

F90

Substituted (19.07.2021) by Finance (Covid-19 and Miscellaneous Provisions) Act 2021 (23/2021), s. 6, commenced on enactment.

F91

Deleted (1.01.2015) by Finance (No. 2) Act 2013 (41/2013), s. 66(1)(b)(ii), commenced as per s. 66(2) and S.I. No. 498 of 2014.

F92

Inserted (1.08.2020) by Financial Provisions (Covid-19) (No. 2) Act 2020 (8/2020), s. 12(b), commenced on enactment.

F93

Inserted (19.12.2020) by Finance Act 2020 (26/2020), s. 44(b), commenced on enactment.

Editorial Notes:

E15

Power pursuant to subs. (5) exercised (30.05.2021) by Value-Added Tax Consolidation Act 2010 (section 46(5)) Order 2021 (S.I. No. 228 of 2021).

E16

Previous affecting provision: subs. (1)(ca) amended (1.01.2015) by Finance (No. 2) Act 2013 (41/2013), s. 66(1)(b)(i), commenced as per s. 66(2) and S.I. No. 498 of 2014; substituted as per F-note above.