Committee Reports::Report - Value-Added Tax (Amendment) Bill, 1977::16 November, 1978::Proceedings of the Joint Committee

Deputy Reynolds (in the Chair), Deputy MacSharry* (Minister of State at the Department of the Public Service), Deputies Peter Barry, Vincent Brady, Cogan, Griffin, Horgan, Killeen*, Ciarán P. Murphy and Woods.

Amendment proposed (Minister of State at the Department of the Public Service):

‘Section 35 of the Principal Act is hereby amended by the addition to the section of the following subsection:

“(3) (a) Where, under an agreement made before the commencement of section 12A, a flat-rate farmer supplies agricultural produce or an agricultural service after such commencement to any person, the consideration provided for under the agreement shall, in the absence of agreement to the contrary, be increased by an amount equal to the flat-rate addition appropriate to the said consideration.

(b) Where, in relation to a supply of agricultural produce or an agricultural service by a flat-rate farmer, the flat-rate farmer issues an invoice in which the flat-rate addition is stated separately, the flat-rate addition so stated shall, for the purpose of its recovery, be deemed to be part of the consideration for the transaction and shall be recoverable accordingly by the flat-rate farmer.”.’.”.

Amendment proposed (Minister of State at the Department of the Public Service):

“In page 20, lines 9 and 10, to delete ‘excluding services specified in paragraph (ii) of the Second Schedule’.”.

Amendment proposed (Minister of State at the Department of the Public Service):

“In page 21, line 4, to delete ‘delivery’ and to substitute ‘supply’.”

Amendment proposed (Minister of State at the Department of the Public Service):

(1) (a) The register, that, immediately before the commence ment of this Act, was the register of persons who may become or who are accountable persons shall, as on and from such commencement, become and be the register of persons who may become or who are taxable persons under section 9 of the Principal Act as amended by this Act and the persons who, immediately before such commencement, were registered in the former register shall, upon such commencement, stand registered in the latter register.

(b) A person who, immediately before the commencement of this Act, was authorised to treat—

(i) the moneys which he received in respect of the delivery of taxable goods or rendering of taxable services as the consideration in respect of such delivery of goods or rendering of services, and

(ii) the moneys he received in respect of the rendering of taxable services as the consideration for the rendering of such services,

shall be deemed (if he could be so authorised) to have been authorised to determine his tax liability in respect of supplies of goods and services or supplies of services, as the case may be, under section 14 the Principal Act as amended by this Act, (c) A person who, immediately before the commencement of this Act, was an accountable person and who, upon such commencement, would not, unless he so elected under section 8 (3) of the Principal Act, be a taxable person, shall, upon such commencement, be deemed to have so elected and shall be a taxable person until the time when the election is cancelled or he permanently ceases to supply taxable goods and services, whichever is the later.

(2) In relation to a person who, immediately before the commencement of this Act, was an accountable person—

(a) references in subsection (3) of section 7 of the Principal Act to a waiver shall be deemed to include references to a waiver made under subsection (1) of the said section 7 before such commencement,

(b) references in subsection (5) of section 8 of the Principal Act to an election shall be deemed to include references to an election made under subsection (3) of the said section 8,

(c) references in the said subsection (3) of the said section 7 to the supply of services shall be deemed to include references to the rendering of services before such commencement, and

(d) references in the said subsection (5) and subsection (6) (b) of the said section 8 to the supply of goods or services shall be deemed to include references to the delivery of goods, or the rendering of services, before such commencement.”’.

Amendment proposed (Minister of State at the Department of the Public Service):

“In page 25, subsection (2), line 33, after ‘1976’ to insert ‘the Finance Act, 1978.’.”.

Amendment amended, by leave, by the insertion of “,” after “1976” and “1978”.

Amendment proposed (Minister of State at the Department of the Public Service):

“In page 25, subsection (3), line 36, after ‘Act’ to insert ‘, other than section 24,’.”.

Amendment proposed (Minister of State at the Department of the Public Service):

“In page 26, at reference number 1, in the fourth column, to delete ‘3 (3),’.”.

Amendment proposed (Minister of State at the Department of the Public Service):

“In page 27, at reference number 26, in column (4), to delete ‘23 (1), 23 (2),’.”.

“The Special Committee has considered the Bill and has made amendments thereto. The Bill, as amended, is reported to the Dáil.”

IMEACHTAÍ AN CHOISTE SPEISIALTA.

PROCEEDINGS OF THE SPECIAL COMMITTEE.

Déardaoin, 16 Samhain, 1978.

Thursday, 16th November, 1978.