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Value-Added Tax Consolidation Act 2010 (No. 31)Introductory TextActs Referred toPart 1 Preliminary and General (ss. 1-3)1. Short title.2. Interpretation - general.3. Charge of value-added tax.Part 2 Accountable persons (ss. 4-18)Chapter 1 Interpretation (s. 4)4. Definitions - Part 2.Chapter 2 General rules (ss. 5-8)5. Persons who are, or who may become, accountable persons.6. Persons not accountable persons unless they so elect.7. Treatment of persons as not accountable.8. Cancellation of election.Chapter 3 Rules for intra-Community acquisitions (ss. 9-11)9. Intra-Community acquisitions and accountable persons.10. Certain supplies of goods - supplier not established in the State.11. Other provisions in relation to goods.Chapter 4 Services supplied in the State by persons established outside the State (ss. 12-13)12. Services received from abroad and accountable persons.13. Certain supplies of services - supplier not established in the State.Chapter 5 Supplementary provisions (ss. 14-18)14. The State and public bodies.15. VAT groups.16. Reverse charge for certain supplies.17. Other provisions in relation to services.18. Distortion of competition, deemed taxable supplies, etc.Part 3 Taxable Transactions (ss. 19-28)Chapter 1 Supply of goods (ss. 19-23A)19. Meaning of supply of goods.20. Transfers, etc. deemed not to be supplies.21. Supplies made free of charge.22. Special rules in relation to supplies of goods.23. Supply following intra-Community acquisition.23A. Call-off stock arrangements.Chapter 2 Intra-Community acquisitions (s. 24)24. Intra-Community acquisitions of goods.Chapter 3 Supply of services (ss. 25-28)25. Meaning of supply of services.26. Transfer of intangible business assets deemed not to be supply of services.27. Self-supply of services.28. Special rules in relation to supplies of services.Part 4 Place of Taxable Transactions (ss. 29-35A)Chapter 1 Place of supply of goods (ss. 29-31)29. General rules.30. Goods supplied to non-registered persons.31. Gas and electricity supplies.Chapter 2 Place of intra-Community transactions (ss. 32-32A)32. Intra-Community acquisitions of goods.32A. Chain transactions.Chapter 3 Place of supply of services (ss. 33-35)33. Application and interpretation of section 34.34. General rules.35. Use and enjoyment provisions.Chapter 4 Place of supply for certain taxable persons making supplies of intra-Community distance sales of goods and supplies of telecommunication services, radio or television broadcasting services or electronically supplied services (s. 35A)35A.Part 5 Taxable Amount (ss. 36-45)Chapter 1 Taxable amount - principal provisions (ss. 36-44)36. Definitions - Chapter 1.37. General rules on taxable amount.38. Determination that open market value applies.39. General provisions on consideration.40. Special consideration rule, triangulation.41. Two-thirds rule.42. Taxable amount for certain supplies.43. Vouchers, etc.43A. Vouchers - Multi-purpose and single - purpose, etc.44. Non-business use of immovable goods.Chapter 2 Adjustment and recovery of consideration (s. 45)45. Adjustment and recovery of consideration.Part 6 Rates and Exemption (ss. 46-52)Chapter 1 Rates (ss. 46-51)46. Rates of tax.47. Composite and multiple supplies.48. Works of art, etc.49. Contract work.50. Provisions in relation to certain supplies.51. Determinations on rates and exemptions.Chapter 2 Exemptions (s. 52)52. General rule on exempted activity.Part 7 Provisions Relating to Imports, Exports, etc. (ss. 53-58)53. Imports - general provisions.53A. Postponed accounting54. Remission or repayment of tax on certain imported goods.55. Goods in transit - miscellaneous provisions.56. Zero-rating scheme for qualifying businesses.57. Remission of tax on goods exported, etc.58. Retail export scheme.Part 8 Deductions (ss. 59-64)Chapter 1 General provisions (ss. 59-62A)59. Deduction for tax borne or paid.60. General limits on deductibility.61. Apportionment for dual-use inputs.62. Reduction of tax deductible in relation to qualifying vehicles.62A. Adjustment of tax deductible in relation to unpaid consideration.Chapter 2 Capital goods scheme (ss. 63-64)63. Interpretation and application.64. Capital goods scheme.Part 9 Obligations of Accountable Persons (ss. 65-85)Chapter 1 Registration (s. 65)65. Registration.Chapter 2 Invoicing (ss. 66-73)66. Issue of invoices and other documents.67. Amendments to invoices.68. Flat-rate farmer invoices and other documents.69. Invoices or credit notes - errors, etc.70. Time limits for issuing invoices, etc.71. Self-billing and outsourcing.72. Storage of invoices.73. Requests for particulars in respect of repayment of tax.Chapter 3 Returns and payment of tax (ss. 74-79)74. Tax due on supplies.75. Tax due on intra-Community acquisitions.76. Returns and remittances.77. Authorisations in relation to filing dates.77A. Adjustments to returns78. Electronic remittances and returns.79. Special provisions in relation to payment dates.Chapter 4 Tax due on moneys received (s. 80)80. Tax due on moneys received basis.Chapter 5 Expression of doubt (s. 81)81. Letter of expression of doubt.Chapter 6 Recapitulative statements (ss. 82-83)82. Statement of intra-Community supplies of goods.83. Statement of intra-Community supplies of taxable services.Chapter 7 Record keeping (ss. 84-85)84. Duty to keep records.85. Supplementary provisions on records.Part 9A Reporting obligations of certain payment service providers (ss. 85A-85H)85A. Interpretation.85B. Meaning of 'cross-border payment'.85C. Requirement to keep records.85D. Record keeping requirements.85E. Retention of records by payment service providers.85F. Reporting requirements of payment service providers.85G. Manner of reporting.85H. Retention and transmission of information by Revenue Commissioners.Part 10 Special Schemes (ss. 86-92)Chapter 1 Special Schemes - Miscellaneous (ss. 86-91)86. Special provisions for tax invoiced by flat-rate farmers.86A. Restriction of flat-rate addition.87. Margin scheme - taxable dealers.88. Margin scheme - travel agents.89. Margin scheme - auctioneers.90. Investment gold.91. Electronic services scheme.Chapter 2 Special schemes for taxable persons supplying services to non-taxable persons, making intra-Community distance sales of goods, making certain domestic supplies of goods or importing goods (ss. 91A-91K)91A. Definitions.91B. Non-Union scheme (where the State is Member State of identification).91C. Non-Union scheme (where the State is Member State of consumption).91D. Union scheme (where the State is Member State of identification).91E. Union scheme (where the State is Member State of consumption).91F. Regulations: special schemes for telecommunications services, broadcasting services and electronically supplied services.91G. Electronic interfaces facilitating distance sales of goods.91H. Special arrangements for value-added tax on import.91I. Import scheme - interpretation and general provisions.91J. Import scheme (where the State is Member State of identification).91K. Import scheme (where the State is Member State of consumption).Chapter 3 Suspension arrangements for alcohol products (s. 92)92. Suspension arrangements for alcohol products.Chapter 4 Deposit Return Scheme (s. 92A)92A. Deposit Return Scheme.Chapter 5 Cross-border special scheme for small enterprises (ss. 92B-92D)92B. Definitions92C. Special scheme for small enterprises where the State is the Member State of establishment92D. Special scheme for small enterprises not established in the State where the State is the Member State of exemptionPart 11 Immovable Goods (ss. 93-98)93. Supply of immovable goods (old rules).94. Supplies of immovable goods (new rules).95. Transitional measures for supplies of immovable goods.96. Waiver of exemption under old rules.97. Option to tax letting of immovable goods.98. Valuation of an interest in immovable goods.Part 12 Refunds and Repayments of Tax (ss. 99-105)99. General provisions on refund of tax.100. Unjust enrichment.101. Intra-Community refunds of tax.102. Refunds to taxable persons established outside the Community.103. Ministerial refund orders.104. Repayments in specific circumstances.105. Interest on refunds of tax.Part 13 Administration and General (ss. 106-120)Chapter 1 Administration (ss. 106-109)106. Care and management of tax.107. Officer responsible in case of body of persons.108. Inspection and removal of records.Chapter 1A Special measures for the protection of the tax (ss. 108A-109A)108A. Notice of requirement to furnish certain information, etc.108B. Notice of requirement to issue a document108C. Joint and several liability for tax108D. Cancellation of a registration number special provisions for notification and publication109. Security to be given by certain taxable persons.109A. Tax representative.Chapter 2 Estimation, assessment and time limits (ss. 110-113)110. Estimation of tax due.111. Assessment of tax due.112. Generation of electronic, etc. estimates and assessments.113. Time limits.Chapter 3 Interest and penalties (ss. 114-118)114. Interest payable by accountable persons.114A. Interest payable in certain circumstances.114B. Covid-19: special warehousing and interest provisions115. Penalties generally.116. Penalty for deliberately or carelessly making incorrect returns, etc.116A. Penalty for deliberately or carelessly making incorrect returns, etc.117. Penalty for assisting in making incorrect returns, etc.118. Mitigation and application of penalties.Chapter 4 Appeals and regulations (ss. 119-120)119. Appeals.120. Regulations.Part 14 Repeals, Consequential Amendments, Transitional Measures and Commencement (ss. 121-125)121. Definition of "repealed enactment".122. Repeal of Value-Added Tax Act 1972, etc.123. Consequential amendments and repeals and revocations.124. Transitional provisions.125. Commencement.Schedule 1 Exempt ActivitiesSchedule 1, Part 1 Activities in the Public Interest (paras. 1-5)Schedule 1, Part 2 Other Exempted Activities (paras. 6-15)Schedule 2 Zero-rated Goods and ServicesSchedule 2, Part 1 International Supplies (paras. 1-7)Schedule 2, Part 2 Supplies Within the State (paras. 8-14)Schedule 3 Goods and Services chargeable at the reduced rateSchedule 3, Part 1 Interpretation (paras. 1-2)Schedule 3, Part 2 Annex III Supplies (paras. 3-13)Schedule 3, Part 2A Certain Supplies with Reduced Rate: Particular Provisions in Accordance with Annex III of the VAT Directive (para. 13A)Schedule 3, Part 2B Certain Supplies with Reduced Rate: Particular Provisions in Accordance with Article 105a(3) and Annex III of the VAT Directive (para. 13B)Schedule 3, Part 3 Certain Supplies with Reduced Rate: Particular Provisions in Accordance with Article 105a(3) of the VAT Directive (para. 14)Schedule 3, Part 4 Certain Supplies with Reduced Rate: Particular Provisions in Accordance with Article 105a(3) and Annex III of the VAT Directive (paras. 15-21)Schedule 3, Part 5 Supplies of Certain Live Plants and Similar Goods (para. 22)Schedule 3, Part 6 Supplies of Certain Works of Art, Antiques and Literary Manuscripts (paras. 23-25)Schedule 4 Agricultural Production Activities and ServicesSchedule 4, Part 1 Annex VII and Article 295(2) of the VAT DirectiveSchedule 4, Part 2 Annex VIII of the VAT DirectiveSchedule 5 Works of Art, Collectors' Items and Antiques chargeable at the rate specified in section 46(1)(c) in the circumstances specified in section 48Schedule 6 Activities Listed in Annex 1 of the VAT DirectiveSchedule 7 Consequential AmendmentsSchedule 7, Part 1 Consequential Amendments to ActsSchedule 7, Part 2 Consequential Amendments to Statutory InstrumentsSchedule 8 Repeals and RevocationsSchedule 8, Part 1 RepealsSchedule 8, Part 2 RevocationsSchedule 9 Non-application of section 2(4A) to certain provisions of ActSchedule 9, Part 1Schedule 9, Part 2Schedule 9, Part 3
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AI Summary of Schedule 3, Part 6 Supplies of Certain Works of Art, Antiques and Literary Manuscripts (paras. 23-25)

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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 23 November 2010 - onwards

Schedule 3, Part 6 Supplies of Certain Works of Art, Antiques and Literary Manuscripts (paras. 23-25)

Section 46.

This Part deals with special arrangements made in accordance with Article 311 and Annex IX of the VAT Directive.

Works of art.

23. The supply of a work of art that is -

(a) a painting, drawing or pastel, or any combination of them, that is produced entirely by hand, not being -

(i) a hand-decorated article,

(ii) a plan or drawing for the purpose of depicting topographical features, or

(iii) a plan or drawing produced for an architectural, engineering, industrial, commercial or similar purpose,

(b) an original lithograph, engraving, or print, or any combination of them, produced directly from lithographic stones, plates or other engraved surfaces, that are produced entirely by hand, or

(c) an original sculpture or statue (not being a mass-produced reproduction or work of craftsmanship of a commercial nature),

but excluding the margin scheme supply of such a work.

Antiques.

24. The supply of an antique that is an article of furniture, silver, glass or porcelain (whether hand-decorated or not) of a kind specified in regulations, that is shown to the satisfaction of the Revenue Commissioners to be more than 100 years old, but excluding -

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