1. Irish Tax Law
  2. Legislation (IE)
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  4. 1972
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  1. Value-Added Tax Act, 1972 (No. 22)
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Version status: Repealed | Document consolidation status: Updated to reflect all known changes
Published date: 26 July 1972

Value-Added Tax Act, 1972 (No. 22)

Consolidation Status: Updated to reflect all known changes
Comparing proposed amendment...
Introductory Text
Acts Referred to
Repealed
 1. Interpretation.
Repealed
 2. Charge of value-added tax.
Repealed
 3. Delivery of goods.
Repealed
 3A. Intra-Community acquisition of goods.
Repealed
 3B. Alcohol products.
Repealed
 4. Special provisions in relation to the delivery of immovable goods.
Repealed
 4A. Person liable to pay tax in relation to certain supplies of immovable goods.
Repealed
 4B. Supplies of immovable goods.
Repealed
 4C. Transitional measures for supplies of immovable goods.
Repealed
 5. Rendering of services.
Repealed
 5A. Special scheme for electronic services.
Repealed
 6. Exemptions.
Repealed
 6A. Special scheme for investment gold.
Repealed
 7. Waiver of exemption.
Repealed
 7A. Option to tax lettings of immovable goods.
Repealed
 7B. Transitional measures: waiver of exemption.
Repealed
 8. Accountable persons.
Repealed
 9. Registration.
Repealed
 10. Amount on which tax is chargeable.
Repealed
 10A. Margin scheme goods.
Repealed
 10B. Special scheme for auctioneers.
Repealed
 10C. Travel agent's margin scheme.
Repealed
 11. Rates of tax.
Repealed
 12. Deduction for tax borne or paid.
Repealed
 12A. Special provisions for tax invoiced by flat-rate farmers.
Repealed
 12B. Special scheme for means of transport supplied by taxable dealers.
Repealed
 12C. Special scheme for agricultural machinery.
Repealed
 12D. Adjustment of tax deductible in certain circumstances.
Repealed
 12E. Capital goods scheme.
Repealed
 12F. Special scheme for intra-Community refunds of tax.
Repealed
 13. Remission of tax on goods exported, etc.
Repealed
 13A. Supplies to, and intra-Community acquisitions and imports by, certain accountable persons.
Repealed
 14. Payment based on cash receipts.
Repealed
 15. Charge of tax on imported goods.
Repealed
 15A.
Repealed
 15B. Goods in transit (additional provisions).
Repealed
 16. Duty to keep records.
Repealed
 17. Invoices.
Repealed
 18. Inspection and removal of records.
Repealed
 19. Tax due and payable.
Repealed
 19A. Accountable person to lodge statement of intra-Community supplies of goods.
Repealed
 19AA. Accountable person to lodge statement of intra-Community supplies of taxable services.
Repealed
 19B. Letter of expression of doubt.
Repealed
 20. Refund of tax.
Repealed
 21. Interest.
Repealed
 21A. Interest on refunds of tax.
Repealed
 22. Estimation of tax due for a taxable period.
Repealed
 22A. Generation of estimates and assessments by electronic, photographie or other process.
Repealed
 23. Estimation of tax due for any period.
Repealed
 23A. Security to be given by certain accountable persons.
Repealed
 24. Recovery of tax.
Repealed
 25. Appeals.
Repealed
 26. Penalties generally.
Deleted
 27. Fraudulent returns, etc.
Repealed
 27A. Penalty for deliberately or carelessly making incorrect returns, etc.
Repealed
 28. Assisting in making incorrect returns, etc.
Deleted
 29. Proceedings in High Court in respect of penalties.
Repealed
 30. Time limits.
Repealed
 31. Application of section 512 of the Income Tax Act, 1967.
Repealed
 32. Regulations.
Repealed
 33. Officer responsible in case of body of persons.
Repealed
 34. Relief for stock-in-trade held on the specified day.
Repealed
 35. Special provisions for adjustment and recovery of consideration.
Repealed
 36. Special provisions for deliveries made prior to the specified day.
Repealed
 37. Substitution of certain persons for persons not established in the State.
Repealed
 38. Extension of certain Acts.
Repealed
 39. Consequential adjustments in regard to capital allowances.
Repealed
 40. Increase of excise duty on betting.
Repealed
 41. Repeals.
Repealed
 42. Collection of tax.
Repealed
 43. Care and management of tax.
Repealed
 44. Short title.
Repealed
 Schedule 1 Exempt Activities (paras. 1-14)
Repealed
 Schedule 2 Zero-Rated Goods and Services (paras. 1-13)
Schedule 3 Goods and Services Chargeable at the Reduced Rate (paras. 1-25)
Repealed
 Schedule 3, Part 1 Interpretation (paras. 1-2)
Repealed
 Schedule 3, Part 2 Annex III supplies (paras. 3-13)
Repealed
 Schedule 3, Part 3 Certain supplies with reduced rate at 1 January 1991: Special provisions in accordance with Article 115 of Council Directive No. 2006/112/EC of 28 November 2006 (para. 14)
Repealed
 Schedule 3, Part 4 Certain supplies with reduced rate at 1 January 1991: Special provisions in accordance with Article 118 of Council Directive No. 2006/112/EC of 28 November 2006 (paras. 15-21)
Repealed
 Schedule 3, Part 5 Supplies of certain live plants and similar goods (para. 22)
Repealed
 Schedule 3, Part 6 Supplies of certain works of art, antiques and literary manuscripts (paras. 23-25)
Repealed
 Schedule 4 "Annex A activities" and "Annex B services"
Repealed
 Schedule 5 Works of Art, Collectors' items and Antiques Chargeable at the Rate Specified in Section 11 (1) (d) in the Circumstances Specified in Section 11 (1aa)
Repealed
 Schedule 6 Special Scheme for Intra-Community Refunds of Tax Section 12F
Repealed
 Schedule 7 Activities Listed in Annex 1 of council Directive 2006/112/EC of 28 November 2006 (paras. 1-13)
Repealed
 Fourth Schedule Services that are taxed where received [original]
Repealed
 Sixth Schedule Goods and Services Chargeable at the Rate Specified in Section 11 (1) (d) [original]
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