I move:
(1) That in this Resolution—
"the Principal Act" means the Value-Added Tax Act, 1972 (No. 22 of 1972);
"the Act of 1976" means the Finance Act, 1976 (No. 16 of 1976);
"the Act of 1978" means the Value-Added Tax (Amendment) Act, 1978 (No. 34 of 1978);
"the Act of 1981" means the Finance (No. 2) Act, 1981 (No. 28 of 1981);
"the Act of 1982" means the Finance Act, 1982 (No. 14 of 1982).
(2) That section 11 (1) of the Principal Act be amended—
(a) in paragraph (a) (inserted by the Act of 1978), by the substitution of "23 per cent." for "18 per cent." (inserted by the Act of 1982), and
(b) in paragraph (c) (inserted by the Finance Act, 1980 (No. 14 of 1980)), by the substitution of "35 per cent." for "30 per cent." (inserted by the Act of 1982).
(3) That section 12 (A) (inserted by the Act of 1978) be amended by the substitution in subsection (1) of "2.3 per cent." for "1.8 per cent." (inserted by the Act of 1982).
(4) That the charge of value-added tax on immovable goods, building services and certain other services be increased from an effective rate of 3 per cent. to an effective rate of 5 per cent., and that, accordingly, the Principal Act be further amended in section 11 (2)—
(a) in paragraph (b) (inserted by the Act of 1978), by the substitution of "21.74 per cent." for "16.67 per cent." (inserted by the Act of 1982),
(b) in paragraph (c) (inserted by the Act of 1981), by the substitution of "21.74 per cent." for "16.67 per cent." (inserted by the Act of 1982),
(c) in paragraph (d) (inserted by the Act of 1982), by the substitution of "21.74 per cent." for "16.67 per cent.", and
(d) in paragraph (e) (inserted by the Act of 1982), by the substitution of "21.74 per cent." for "16.67 per cent.".
(5) That—
(a) the rate of value-added tax on certain fuel, excluding electricity, be increased from zero per cent. of the amount or value, as the case may be, in respect of which tax is chargeable in relation to the supply of those goods to 5 per cent. of that amount or value, as the case may be, and
(b) value-added tax on immovable goods, building services and certain other services be charged at the rate of 5 per cent. of the amount on which value-added tax is chargeable in relation to the supply of those goods and services, and
that, accordingly, the Principal Act be further amended—
(i) in section 11—
(I) in subsection (1)—
(A) by the insertion of the following paragraph after paragraph (a):
"(aa) 5 per cent. of the amount on which tax is chargeable in relation to the supply of goods or services of a kind specified in the Sixth Schedule,", and
(B) in paragraph (c), by the substitution of "any of the rates specified in paragraphs (a), (aa) and (b)" for "either of the rates specified in paragraphs (a) and (b)",
(II) in subsection (2), by the deletion of paragraphs (b), (c), (d) and (e),
(III) in subsection (7) (inserted by the Act of 1976), by the insertion in paragraph (e) (i) after "subsection (1) (a)" of ", subsection (1) (aa)",
(IV) in subsection (8), by the substitution in paragraph (a) (inserted by the Finance Act, 1973 (No. 19 of 1973)) of "Second, Third or Sixth" for "Second or Third",
(ii) in section 15, by the insertion after paragraph (a) of subsection (1) of the following paragraph:
"(aa) on goods of a kind specified in the Sixth Schedule at the percentage specified in section II (1) (aa) of the value of the goods,",
(iii) in the Second Schedule (inserted by the Act of 1976), by the substitution of the following paragraph for paragraph (xx):
"(xx) electricity.",
(iv) in the Third Schedule (inserted by the Act of 1976)—
(I) in Part I—
(A) by the deletion of paragraph (xii), and
(B) by the insertion in paragraphs (xxiii) and (xxiv) after "Schedule" of "or paragraph (i) of the Sixth Schedule", and
(II) in Part II, by the substitution of the following paragraph for paragraph (i):
"(i) Services other than—
(a) the hiring or letting of goods,
(b) services of a kind specified in the Sixth Schedule;"
and
(v) by the insertion of the following Schedule:
"SIXTH SCHEDULE
GOODS AND SERVICES CHARGEABLE AT THE RATE SPECIFIED IN SECTION 11 (1) (aa)
(i) (a) Coal, peat and other solid substances held out for sale solely as fuel,
(b) gas of a kind used for domestic or industrial heating or lighting, whether in gaseous or liquid form, but not including gas of a kind normally used for welding and cutting metals or gas sold as lighter fuel,
(c) wax candles and night-lights which are white and cylindrical, excluding candles and night-lights which are decorated, spiralled, tapered or perfumed,
(d) hydrocarbon oil of a kind used for domestic or industrial heating excluding gas oil (within the meaning of the Hydrocarbon Oil (Rebated Oil) Regulations, 1961 (S.I. No. 122 of 1961)), other than gas oil which has been duly marked in accordance with Regulation 6 (2) of the said Regulations;
(ii) immovable goods;
(iii) services consisting of the development of immovable goods, and the maintenance and repair of immovable goods including the installation of fixtures, where the value of movable goods (if any) provided in pursuance of an agreement in relation to such services does not exceed two-thirds of the total amount on which tax is chargeable in respect of the agreement;
(iv) agricultural services consisting of—
(a) field work, reaping, mowing, threshing, baling, harvesting, sowing and planting,
(b) disinfecting and ensilage of agricultural products,
(c) destruction of weeds and pests and dusting and spraying of crops and land,
(d) lopping, tree felling and similar forestry services, and
(e) land drainage and reclamation;
(v) services of an auctioneer, solicitor, estate agent or other agent, directly related to the supply of immovable goods used for the purposes of an Annex A activity;
(vi) farm accountancy or farm management services.".
(6) That this Resolution (other than paragraph (5) thereof) shall have effect as on and from the 1st day of March, 1983, and that paragraph (5) of this Resolution shall have effect as on and from the 1st day of May, 1983.
(7) It is hereby declared that it is expedient in the public interest that this Resolution shall have statutory effect under the provisions of the Provisional Collection of Taxes Act, 1927 (No. 7 of 1927).