S.I. No. 216/1966:

WHOLESALE TAX (EXEMPTED ACTIVITIES) (No. 1) ORDER, 1966.

WHOLESALE TAX (EXEMPTED ACTIVITIES) (No. 1) ORDER, 1966.

I, JOHN LYNCH, Minister for Finance, in exercise of the powers conferred on me by section 3 (5) (b) of the Finance (No. 2) Act, 1966 (No. 22 of 1966), hereby order as follows :

1. This Order may be cited as the Wholesale Tax (Exempted Activities) (No. 1) Order, 1966.

2. the Activity specified in the Schedule to this Order is hereby declared to be, for the purposes of section 3 (5) of the Finance (No. 2) Act, 1966 , exempted.

SCHEDULE.

PART I.

Sales of articles of any of the following descriptions, namely :

Invalid carriages, and other vehicles of a type designed for use by invalids or infirm persons.

Mechano-therapy appliances ; massage apparatus ; oxygen therapy and artificial respiration and similar apparatus; breathing appliances.

Apparatus based on the use of X-rays or of the radiations from radio-active substances (including radiography and radiotherapy apparatus).

Orthopaedic appliances, surgical belts, trusses and the like; artificial limbs, eyes, teeth and other artificial parts of the body; deaf aids; splints and other fracture appliances.

Medical, dental, surgical and veterinary instruments and appliances.

Furniture specially designed for medical, dental, surgical or veterinary use (for example, operating tables, hospital beds fitted with mechanical fittings).

Parts or accessories suitable for use solely or principally with any of the above articles.

X-ray film, and opacifying preparations for X-ray examinations.

Diagnostic reagents.

Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices); surgical sutures.

PART II.

Sales of fabrics, yarns and thread normally used in the manufacture of clothing, including elastics, tape and padding materials in the form supplied for the manufacture of clothing.

Sales of sole and upper leather as supplied for the manufacture and repair of footwear, and also soles, heels and insoles of any material.

PART III.

(a) Sales of articles of any of the following descriptions by persons other than

(i) importers, manufacturers or assemblers of such articles, or,

(ii) other persons who, in accordance with section 5 of the Finance (No. 2) Act, 1966 , have purchased such articles in circumstances in which Wholesale Tax is not chargeable,

namely :--

completely assembled motor cars;

completely or substantially assembled bodies or body shells suitable for use in the assembly of vehicles designed for the conveyance of persons by road.

(b) Sales of spare parts and accessories for motor vehicles (including motor cycles), and for bicycles, but excluding

(i) bicycle tyres and tubes, and

(ii) any article of the kind described in paragraph (a) of this Part of this Order.

PART IV.

Sales of articles of any of the following descriptions, namely :--

Calculating and accounting machines.

Cash registers.

Postage-franking machines.

Ticket-issuing machines and similar machines incorporating a calculating device.

Statistical and accounting machines of a kind operated in conjunction with punched cards or paper or magnetic tape, and auxiliary machines for use with such machines.

Parts suitable for use solely or principally with any of the machines described in this Part of this Order.

PART V.

Sales of printed books and booklets (excluding newspapers, journals and periodicals, brochures, pamphlets and leaflets, and books not in rigid covers which consist essentially of stories told in what is commonly known as " strip " form).

Sales of maps, including atlases, wall maps and globes.

GIVEN under my Official Seal, this 21st day of September, 1966.

JOHN LYNCH,

Minister for Finance.

EXPLANATORY NOTE.

Part I of this Order provides exemption from Wholesale Tax for certain medical equipment and appliances.

Part II provides exemption for cloth and yam and certain other materials used in the manufacture of clothing, and in the manufacture and repair of footwear. The exemption includes wool and thread.

Part III removes the responsibility for accounting for tax on sales of assembled motor-cars, and assembled bodies for passenger vehicles, from wholesalers to importers, manufacturers and assemblers of these articles.

It also exempts from Wholesale Tax sales of spare parts and accessories for vehicles (including motor cycles and bicycles). The exemption does not extend, however, to sales of bicycle tyres and tubes.

Part IV of the Order exempts calculating and accounting machines.

Part V exempts printed books and booklets, including prayer books, and atlases and maps. The exemption does not apply to newspapers, journals, annuals or other periodicals, brochures, etc., nor to the soft-covered books containing the strip-cartoon type of story.