I move:
"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).
(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 "18 per cent." for "15 per cent.", and
(b) in paragraph (c) (inserted by the Finance Act, 1980 (No. 14 of 1980)), by the substitution of "30 per cent." for "25 per cent.".
(3) That the rate of value-added tax on certain articles of furniture, furnishings and floor coverings and on certain other goods be reduced from 25 per cent. of the amount of value, as the case may be, in respect of which tax is chargeable on those goods to 18 per cent. of that amount or value, as the case may be, and that, accordingly, Part I of the Third Schedule (inserted by the Act of 1976) of the Principal Act be amended—
(a) by the insertion in paragraph (x) after subparagraph (r) of the following subparagraph:
"(rr) timber joinery; and doors, door frames, window frames, window panels, staircases and roofing trusses of any material,",
and
(b) by the substitution of the following paragraphs for paragraph (xxxi) (inserted by the Act of 1978):
"(xxxi) gramophone records;
(xxxii) furniture, including sections and parts thereof and furniture in kit form, of the following descriptions, that is to say—
(a) beds, including cots and cradles, but not including baby carriages,
(b) chairs, stools, kneelers, couches and similar goods,
(c) tables, dressing tables, wardrobes, chest of drawers, tallboys, presses, lockers, desks, and similar goods,
(d) cabinets, including cabinets specially constructed for radios, record players, speakers and television sets,
(e) playpens, safety screens, shelves, shelving and shelving units, serving trolleys, hat and coat stands, and similar stands,
but not including furniture constructed or adapted for the playing of games or for physical exercise, musical instruments, ornaments, lamps, ash trays, log boxes, coal scuttles and other hearth furniture or furniture which incorporates or is fitted with any machines or appliances.
(xxxiii) (a) floor coverings, blinds, curtains including curtain materials and parts and accessories for the manufacture of curtains, and similar furnishings, but not including wall or ceiling coverings,
(b) blankets, mattresses, sheets, pillows and other articles of bed clothing, pillows, towels and towelling material,
(c) carpet wool and canvas, and
(d) fabrics, padding materials, trimming materials, webbing and springs and springing material of a kind normally used in the manufacture of furniture.".
(4) That the rate of value-added tax on printed books and booklets be reduced from 15 per cent. of the amount or value, as the case may be, in respect of which tax is chargeable on those goods to zero per cent. of that amount or value, as the case may be, and that, accordingly, the Principal Act be amended by the insertion in the Second Schedule (inserted by the Act of 1976) after paragraph (xv) of the following paragraph:
"(xva) printed books and booklets including atlases but not including newspapers, periodicals, brochures, catalogues, programmes, books of stationery, cheque books, diaries, albums, books of stamps, of tickets, or of coupons,".
(5) That, in consequence of the amendments specified in paragraph (2) of this Resolution, the Principal Act be further amended—
(a) in section 11 (2)—
(i) in paragraph (b) (inserted by the Act of 1978), by the substitution of "16.67 per cent." for "20 per cent." (inserted by the Finance (No. 2) Act, 1981 (No. 28 of 1981)), and
(ii) in paragraph (c) (inserted by the Finance (No. 2) Act, 1981), by the substitution of "16.67 per cent." for "20 per cent.",
and
(b) in section 12 A (inserted by the Act of 1978), by the substitution in subsection (1) of "1.8 per cent." for "1.5 per cent." inserted by the Finance (No. 2) Act, 1981).
(6) That, in consequence of the amendments specified in paragraph (4) of this Resolution, the Principal Act be further amended—
(a) in section 11 (1) (b) (inserted by the Act of 1978), by the substitution of "(xva)" for "(xv)",
(b) in section 15 (2) (inserted by the Act of 1978), by the substitution of "(xva)" for "(xv)",
(c) in the Third Schedule (inserted by the Act of 1976), in Part I—
(i) by the substitution of the following paragraph for paragraph (vii)
"(vii) printed books and booklets other than those specified in paragraph (xva) of the Second Schedule and books of stationery, cheque books, diaries, albums and books of stamps, tickets or coupons;" and
(ii) in paragraph (ix), by the deletion of ", atlases".
(7) That this Resolution shall have effect as on and from the 1st day of May, 1982.
(8) It is hereby declared that it is expedient in the public interest that this Resolution shall have statutory effect under he provisions of the Provisional Collection of Taxes Act, 1927 (No. 7 of 1927).
This resolution proposes a package of VAT amendments which involve changes both in the level and coverage of the different rates of VAT and they are as follows. It increases the present low rate from 15 per cent to 18 per cent, excluding books. It increases to 30 per cent the charge on goods and services——