asked the Minister for Finance the reason a person (details supplied) in County Kerry who imported previously used furniture and household effects from the USA on his permanent transfer of residence to Ireland is being charged VAT and import duty on such goods; if he is liable for payment under these circumstances; and, if so, the rate of VAT applicable.
Written Answers. - VAT Charges.
587.
I am informed by the Revenue Commissioners that the person in question was permitted to import certain goods duty-free under the transfer of residence provisions. However, some goods which that person imported did not qualify for admission under those provisions as they were found on examination by customs to be new and unused and, in fact, still in the manufacturers' or suppliers' packing. With the exception of one item which is liable to VAT at 10 per cent, the latter goods are liable to VAT at 25 per cent; they are also liable to varying rates of customs duty.
588.
asked the Minister for Finance when a refund of VAT will be paid to a person (details supplied) in County Kilkenny which is owed in respect of farm buildings under the farm modernisation scheme.
I am informed by the Revenue Commissioners that a payable order for £905.13 in settlement of his VAT refund claim was issued on 11 May 1982 to the person in question.