S.I. No. 53/1981:

VALUE-ADDED TAX (REDUCTION OF RATE) (No. 5) ORDER, 1981.

VALUE-ADDED TAX (REDUCTION OF RATE) (No. 5) ORDER, 1981.

I, GENE FITZGERALD, Minister for Finance, in exercise of the powers conferred on me by section 11 (8) of the Value-Added Tax Act, 1972 (No. 22 of 1972), hereby order as follows:

1. (1) This Order may be cited as the Value-Added Tax (Reduction of Rate) (No. 5) Order, 1981.

(2) This Order shall come into operation on the 1st day of March, 1981.

2. The Second Schedule (inserted by the Finance Act, 1976 (No. 16 of 1976)) to the Value-Added Tax Act, 1972 , shall be varied by the insertion after paragraph (xix) of the following paragraph:

"(xixa) medical equipment and appliances being--

(a) invalid carriages, and other vehicles (excluding mechanically propelled road vehicles), of a kind designed for use by invalids or infirm persons,

(b) orthopaedic appliances, surgical belts, trusses and the like, deaf aids, and artificial limbs and other artificial parts of the body excluding artificial teeth,

(c) walking frames and crutches,

(d) parts or accessories suitable for use solely or principally with any of the goods specified in subparagraphs (a), (b) and (c) of this paragraph;".

3. The Third Schedule (inserted by the Finance Act, 1976 ) to the Value-Added Tax Act, 1972 , shall be varied by--

(a) the deletion of subparagraph (c) of paragraph (xvii), and

(b) the substitution of the following subparagraph for subparagraph (f) of that paragraph:

"(f) artificial teeth, splints and other fracture appliances,".

GIVEN under my Official Seal, this 18th day of February, 1981.

GENE FITZGERALD,

Minister for Finance.

EXPLANATORY NOTE.

This Order, which is expressed to have effect as on and from 1 March, 1981, removes VAT from a variety of goods used by invalid and infirm persons. These goods are listed in Paragraph 2 of the Order.