I move:
(1) That in this Resolution—"the Act of 1973" means the Finance Act, 1973 (No. 19 of 1973);
"the Principal Act" means the Value-Added Tax Act, 1972 (No. 22 of 1972).
(2) That section 11 of the Principal Act be amended—
(a) by the substitution in subsection (1) (a) (inserted by the Act of 1973) of "10 per cent of the appropriate amount of any consideration" for "6.75 per cent of the appropriate amount of any consideration, other than consideration to which paragraph (b) applies,",
(b) by the deletion of subsection (1) (b) (inserted by the Act of 1973),
(c) by the substitution of the following paragraph for paragraph (c) of subsection (1)—
"(c) (i) 35 per cent of the appropriate amount of any consideration which relates to the delivery of goods of a kind specified in Part I of the Fourth Schedule,
(ii) 40 per cent of the appropriate amount of any consideration which relates to the delivery of goods of a kind specified in Part II of the Fourth Schedule,",
(d) by the substitution in subsection (1) (e) of "20 per cent" for "19.50 per cent" (inserted by the Act of 1973),
(e) by the subsection of the following subsection for subsection (7)—
"(7) (a) Sections 8 (3) and 14 shall not apply to a person in so far as he is chargeable with tax in respect of the promotion of a dance, and the promotion of a dance or a series of dances by a person shall be deemed, for the purposes of this Act, to be a separate business carried on by such person.
(b) Notwithstanding subsection (1) and section 10, tax shall, in relation to the promotion of a dance, be charged at the rate specified in subsection (1) (a) on the total amount of money, excluding tax, received or receivable from persons admitted to the dance in respect of admission together with the total amount of money (if any), excluding tax, received or receivable in respect of—
(i) goods of a kind specified in paragraph (e) (i) delivered, or
(ii) services of a kind specified in paragraph (e) (ii) rendered,
in connection with the dance where payment of the consideration in respect thereof is a condition of admission to the dance and is not included in the consideration in respect of admission.
(c) Every person who intends to promote a dance or a series of dances shall notify the Revenue Commissioners in accordance with regulations of his intention to do so.
(d) The proprietor of any premises shall not promote a dance therein, or allow a dance to be promoted therein by any other person, unless he has received notice from the Revenue Commissioners that they have been notified in accordance with paragraph (c).
(e) In this subsection—
`the promotion of a dance' includes—
(i) the delivery in connection with the dance of any goods to which, but for this subsection, subsection (1) (a) or subsection (1) (d) would apply where payment of the consideration for such delivery is included in the consideration in respect of admission to the dance or is a condition of admission,
(ii) the rendering in connection with the dance of any services to which, but for this subsection, subsection (1) (a) or subsection (1) (d) would apply where payment of the consideration for such rendering is included in the consideration in respect of admission to the dance or is a condition of admission, and
`dance' does not include a dance the number of persons to be admitted to which is limited to one hundred and the consideration for admission to which does not exceed twenty pence.".
(3) That section 13 (special provisions for tax invoiced by farmers and fishermen) of the Principal Act be repealed.
(4) That the First Schedule to the Principal Act be amended by the deletion in paragraph (xvi) of the words from "and the hiring" to "does not exceed 5 weeks".
(5) That the Second Schedule to the Principal Act be amended by the substitution of the following paragraph for paragraph (xvii) (inserted by the Finance (No. 2) Act, 1975 (No. 19 of 1975)—
"(xvii) articles of personal clothing, footwear and textile handkerchiefs, excluding 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;".
(6) That the Third Schedule to the Principal Act be amended by the deletion in paragraph (i) of Part II of "the promotion of dances and".
(7) That the following Schedule be substituted for the Fourth Schedule to the Principal Act—
"FOURTH SCHEDULE.
PART I.
Goods Chargeable at the Rate Specified in Section 11 (1) (c) (i).
Motor vehicles designed and constructed for the conveyance of persons by road, and sports motor vehicles, estate cars, station wagons, motor cycles, motor scooters, mopeds and auto cycles, whether or not designed and constructed for the purpose aforesaid, excluding vehicles designed and constructed for the carriage of more than sixteen persons (inclusive of the driver), invalid carriages and other vehicles of a type designed for use by invalids or infirm persons.
PART II.
Goods Chargeable at the Rate Specified in Section 11 (1) (c) (ii).
(i) Radio receiving sets and television receiving sets which are of the domestic or portable type or which are of a kind suitable for use in road vehicles;
(ii) gramophones, radiogramophones, record reproducers;
(iii) gramaphone records.".
(8) That, in consequence of the amendments specified in paragraphs (2) to (7) of this Resolution, the Principal Act be further amended as follows:
(a) by the insertion in section 1 (1) of the following definition:
" `fur skin' means any skin with the fur, hair or wool attached except skin of woolled sheep or lamb;",
(b) by the substitution in section 3 (5) (b) of "either of the rates" for "the rate",
(c) by the substitution in section 10 (2A) (b) (ii) (inserted by the Finance Act, 1975 (No. 6 of 1975)) of "either of the rates" for "the rate".
(d) by the substitution in section 10 (7) of "10 per cent." for "14.81 per cent." (inserted by the Act of 1973),
(e) by the substitution in section 10 (8) (b) of "30 per cent." for "45 per cent." (inserted by the Act of 1973),
(f) by the deletion in section 11 (1) (d) of ", other than consideration to which paragraph (b) applies," (inserted by the Act of 1973),
(g) by the substitution in section 11 (2) (b) (inserted by the Finance Act, 1975) of "a rate" for "the rate",
(h) by the deletion of section 12 (1) (b),
(i) by the substitution of the following paragraph for paragraph (b) of section 15 (1):
"(b) (i) on goods of a kind specified in Part I of the Fourth Schedule at the rate specified in section 11 (1) (c) (i) on the value of the goods,
(ii) on goods of a kind specified in Part II of the Fourth Schedule at the rate specified in section 11 (1) (c) (ii) on the value of the goods, and",
(j) by the substitution in section 15 (4) (b) of "10 per cent." for "14.81 per cent." (inserted by the Act of 1973),
(k) by the deletion of subsections (2) and (4) of section 17,
(l) by the deletion in section 17 (6) of ", otherwise than as required by section 13,",
(m) by the deletion in section 17 (7) of the words from "and an amendment of an invoice" to the end of the subsection,
(n) by the deletion in section 17 (8) of "or subsection (2), as may be appropriate,",
(o) by the deletion in section 17 (10) (a) of the words from "or goods or services" to "to a registered person",
(p) by the deletion in section 26 (1) of "13,",
(q) by the deletion in section 26 (2) of "otherwise than under and in accordance with section 13,",
(r) by the deletion of paragraph (f) of section 32 (1),
(s) by the deletion in section 32 (1) (w) of the words from "and the treatment" to the end of the paragraph, and
(t) by the deletion of paragraph (c) of section 35 (1).
(9) That paragraphs (1) to (8) of this Resolution shall have effect as on and from the 1st day of March, 1976.
(10) 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, 1927 (No. 7 of 1927).
