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 1983" means the Finance Act, 1983 (No. 15 of 1983).
(2) That—
(a) the rate of value-added tax on clothing and textile handkerchiefs (excluding footwear, clothing made wholly or partly of fur skin and certain clothing for children) and on fabrics, yarn and thread of a kind normally used in the manufacture of clothing 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 those goods to 8 per cent. of that amount or value, as the case may be, and
(b) the rate of value-added tax on leather of a kind normally used in the manufacture of clothing and on yarn of a kind normally used in the manufacture of clothing fabrics be reduced from 35 per cent. of the amount or value, as the case may be, in respect of which tax is chargeable in relation to those goods to 8 per cent. of that amount or value, as the case may be, and
that, accordingly, the Principal Act be amended—
(i) in section 1—
(I) by the insertion in subsection (1) after the definition of "business" of the following definition:
" `clothing' does not include footwear;" and
(II) by the insertion in the said subsection (1) after the definition of "flat-rate farmer" of the following definition:
" `footwear' includes shoes, boots, slippers and the like but does not include stockings, under-stockings, socks, ankle-socks or similar articles or footwear without soles or footwear which is or incorporates skating or swimming equipment;",
(ii) in section 11—
(I) in subsection (1)—
(A) by the insertion after paragraph (aa) of the following paragraph:
"(aaa) 8 per cent. of the amount on which tax is chargeable in relation to the supply of goods of a kind specified in the Seventh Schedule," and
(B) by the insertion in paragraph (c) after "(aa)" of ",(aaa)",
(II) in subsection (7) (inserted by the Act of 1976), by the insertion in paragraph (e) (i) after "subsection (1) (aa)" of ", subsection (1) (aaa)", and
(III) in subsection (8), by the substitution in paragraph (a) (inserted by the Finance Act, 1973 (No. 19 of 1973)) of "Second, Third, Sixth or Seventh" for "Second, Third or Sixth",
(iii) in section 15, by the insertion after paragraph (aa) (inserted by the Act of 1983) of subsection (1) of the following paragraph:
"(aaa) on goods of a kind specified in the Seventh Schedule at the percentage specified in section 11 (1) (aaa) of the value of the goods, and",
(iv) in the Second Schedule (inserted by the Act of 1976)—
(I) by the substitution for paragraph (xvii) of the following paragraph:
"(xvii) articles of children's personal clothing of sizes which do not exceed the sizes of those articles appropriate to children of average build of 10 years of age (a child whose age is 10 years or 10 years and a fraction of a year being taken for the purposes of this paragraph to be a child of 10 years of age), but excluding—
(a) articles of clothing made wholly or partly of fur skin other than garments merely trimmed with fur skin, unless the trimming has an area greater than one fifth of the area of the outside material, and
(b) articles of clothing which are not described, labelled, marked or marketed on the basis of age or size;",
and
(II) by the substitution of the following paragraph for paragraph (xviii):
"(xviii) footwear;",
(v) in the Third Schedule (inserted by the Act of 1976)—
(I) in Part I, by the insertion in paragraph (xxviii) after "Second" of ",Sixth or Seventh", and
(II) in Part II, by the substitution of the following paragraph for paragraph (viii):
"(viii) the hiring of goods specified in paragraphs (xvii) and (xviii) of the Second Schedule and paragraph (i) of the Seventh Schedule.",
and
(vi) by the insertion after the Sixth Schedule (inserted by the Act of 1983) of the following Schedule:
"SEVENTH SCHEDULE
GOODS CHARGEABLE AT THE RATE SPECIFIED IN SECTION 11 (1) (aaa)
(i) Articles of personal clothing and textile handkerchiefs, excluding—
(a) articles of clothing made wholly or partly of fur skin, other than garments merely trimmed with fur skin unless the trimming has an area greater than one fifth of the area of the outside material, and
(b) articles of personal clothing of a kind specified in paragraph (xvii) of the Second Schedule;
(ii) (a) fabrics, yarn, thread and leather, of a kind normally used in the manufacture of clothing, including elastics, tapes and padding materials in the form supplied for the manufacture of clothing, and
(b) yarn of a kind normally used in the manufacture of clothing fabrics.".
(3) That the rate of value-added tax on certain concrete be reduced from 23 per cent. of the amount or value, as the case may be, in respect of which tax is chargeable in relation to such goods to 5 per cent. of that amount or value, as the case may be, and that, accordingly, the Principal Act be further amended—
(i) in Part I of the Third Schedule, by the deletion of "concrete,", in paragraph (x) (b), and
(ii) in the Sixth Schedule, by the insertion after paragraph (ii) of the following paragraph:
"(iia) concrete ready to pour;".
(4) That the rate of value-added tax on services consisting of the promotion of or admission to certain live theatrical or musical performances be reduced from 23 per cent. of the amount in respect of which tax is chargeable in relation to the supply of those services to 5 per cent. of that amount and that, accordingly, the Principal Act be further amended by the insertion in the Sixth Schedule after paragraph (iii) of the following paragraph:
"(iiia) promotion of or admission to live theatrical or musical performances, including circuses, but not including—
(a) dances to which section 11 (7) relates, or
(b) performances in conjunction with which facilities are available for the consumption of food or drink during all or part of the performance by persons attending the performance;".
(5) That, notwithstanding the provisions of section 11 of the Principal Act, the rate of value-added tax chargeable on the following services (being services in relation to the short-term hiring of road vehicles, boats, caravans, mobile homes and trailer tents) shall be 18 per cent. of the amount in respect of which tax is chargeable in relation to those services:
(a) the service specified in paragraph (ii) of Part II of the Third Schedule to the Principal Act, and
(b) the service consisting of the hiring to a person, under an agreement of the kind specified in the said paragraph (ii), of a vehicle designed and constructed, or adapted, for the conveyance of persons by road.
(6) That this Resolution (other than paragraph (2)) shall have effect as on and from the 1st day of March, 1984, and that paragraph (2) of this Resolution shall have effect as on and from the 1st day of May, 1984.
(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).
I have moved this Resolution subject to the correction of a printing error. The word "that" in line 8 of page 10 should read "than".