Does this section concern appeals? Was there an anomaly in the existing legislation? I thought there was a right to appeal.
SECTION 82.
Question proposed: "That section 82 stand part of the Bill."
The power to allow Revenue to set up an authorisation procedure under the retail export scheme has been granted as a precautionary measure only. This authorisation procedure will only come into play when the Revenue Commissioners believe it is in the interest of tourists to do so.
Question put and agreed to.
SECTION 83.
Question proposed: "That section 83 stand part of the Bill."
This section is to define educational facilities?
It clarifies the position on cr�ches.
Will it ensure that VAT will not now be payable?
The legislation existed since 1977 but because a certain number of cr�ches went over the threshold the Revenue Commissioners took an understandable interpretation which led them to serve notice on certain cr�ches and child care facilities which were deemed possibly to be liable by virtue of their turnover. That uncertainty has been removed by declaring all child care to be educational for VAT purposes.
I suggested this to the Minister.
It is one of the Deputy's many constructive suggestions.
It was helpful that many of these facilities were in the Minister's constituency.
Like all these problems it blew up when I was out of the country and was magnified accordingly.
It was an over-zealous Revenue Commissioner or civil servant working on behalf of the people.
Anyone who collects tax revenue can never be zealous enough.
The person was doing his or her job.
Yes, doing it well and interpreting the law as was open to him or her.
Acting Chairman
It is amusing to listen to the Minister and the Deputy but it is hardly relevant to the section.
Question put and agreed to.