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Notice of the making of this Statutory Instrument was published in
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“Iris Oifigiúil” of 8th January, 2021.
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The Revenue Commissioners, in exercise of the powers conferred on them by sections
57
,
58
and
120
of the
Value-Added Tax Consolidation Act 2010
(No. 31 of 2010), and with the consent of the Minister for Finance, hereby make the following regulations:
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1. These Regulations may be cited as the Value-Added Tax Regulations 2010 (Regulation 15) (Amendment) Regulations 2020.
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2. These Regulations come into operation on 31 December 2020 at 11:00 p.m.
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3. Regulation 15 of the Value-Added Tax Regulations 2010 (
S.I. No. 639 of 2010
) is amended in paragraph (2) by the insertion of the following subparagraph after subparagraph (c):
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“(ca) for the purposes of section 58(2)(iiia) of the Act, in respect of a traveller whose domicile or habitual residence is in the United Kingdom, that the traveller provides proof to the supplier that –
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(i) the goods have been imported into the United Kingdom by or on behalf of the traveller, and
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(ii) value-added tax and duties of customs and excise, chargeable by virtue of the law of the United Kingdom, have been paid on the importation of those goods,”.
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The Minister for Finance consents to the making of these Regulations.
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GIVEN under my Official Seal,
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21 December, 2020.
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PASCHAL DONOHOE,
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Minister for Finance.
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GIVEN under my hand,
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31 December 2020
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NIALL CODY,
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Revenue Commissioner.
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EXPLANATORY NOTE
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(This note is not part of the Instrument and does not purport to be a legal interpretation.)
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These Regulations amend the Value-Added Tax Regulations, 2010 (
S.I. No. 639 of 2010
) by amending Regulation 15. The amendment sets out particular conditions relating to the VAT Retail Export Scheme which apply to a traveller who is resident in the United Kingdom.
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