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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 21 December 2021 - onwards
Version 3 of 3

103. Ministerial refund orders.

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

(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.