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The consideration chargeable under the heading “CONVEYANCE or TRANSFER on sale of any property other than stocks or marketable securities or a policy of insurance or a policy of life insurance” in Schedule 1 shall exclude any value-added tax chargeable under section 3 of the Value-Added Tax Consolidation Act 2010, on such sale.

The consideration or rent chargeable under the heading “LEASE” in Schedule 1 shall exclude any value-added tax chargeable under section 3 of the Value-Added Tax Consolidation Act 2010, on such lease.

under section 3 of the Value-Added Tax Consolidation Act 2010

under section 3 of the Value-Added Tax Consolidation Act 2010

“first accountable person” means the person who, in relation to any taxable supply of goods or services or intra-Community acquisition of goods chargeable to tax in accordance with section 3(a), (c), (d) or (e) is, apart from this section, liable to pay the tax chargeable in accordance with Chapter 3 of Part 9;

A is the tax payable by the first accountable person on that taxable supply of goods or services, or intra-Community acquisition under section 3(a), (c), (d) or (e), and

(2) Notwithstanding section 3 but subject to subsection (3), the State or any public body shall not be treated as a taxable person acting in that capacity in respect of any activity or transaction that is carried out by it in, or is closely linked to, the exercise by the State or that public body of particular rights or powers conferred on it by any enactment, except where—

¹As per S.I. No. 392 of 2012 the 1st day of January 2013 is appointed as the day on which section 14(2) comes into operation in so far as that subsection applies to the supply of community facilities within the meaning of section 3(a)(i).

(1) The amount on which tax is chargeable by virtue of section 3(a) or (c) shall, subject to this Chapter, be the total consideration which the person supplying goods or services becomes entitled to receive in respect of or in relation to such supply of goods or services, including all taxes, commissions, costs and charges whatsoever, but not including value-added tax chargeable in respect of that supply.

(2) The amount on which tax is chargeable on the intra-Community acquisition of goods by virtue of section 3(d) or (e) shall, subject to this Chapter, be the total consideration, including all taxes, commissions, costs and charges whatsoever, but not including value-added tax chargeable in respect of that acquisition.

(4) In relation to Subject to sections 91C(5) and 91E(5), in relation to the tax chargeable by virtue of section 3(a), (c), (d) or (e), where an amount is expressed in a currency other than the currency of the State—

(2) The rate at which tax is chargeable under section 3(a), (c), (d) or (e) is the rate in force at the time when the tax becomes due as provided by section 74(1) or (2) or 75 (whichever is applicable).

(2) The rate at which tax is chargeable under section 3(a), (c), (d) or (e) is the rate in force at the time when the tax becomes due as provided by section 74(1) or (2) or 75 (whichever is applicable).

(2) The rate at which tax is chargeable under section 3(a), (c), (d) or (e) is the rate in force at the time when the tax becomes due as provided by section 74(1) or (2) or 75 (whichever is applicable).

(2) The rate at which tax is chargeable under section 3(a), (c), (d) or (e) is the rate in force at the time when the tax becomes due as provided by section 74(1) or (2) or 75 (whichever is applicable).

(1) Notwithstanding section 53(3) but subject to subsection (4), an accountable person may account for the tax chargeable under section 3(b) on goods imported into the State by the person in the return to be furnished by the person, under section 76 or 77, in respect of the taxable period in which the tax has become so chargeable.

(b) the tax referred to in section 3(b) was not chargeable because the goods were, at the time of such importation, placed—

(6) The tax referred to in section 3(b) shall not be chargeable where—

(1) Tax chargeable under section 3(a) or (c) shall be due—

(2) Notwithstanding anything in this Act but subject to subsection (3), the tax chargeable under section 3(a) or (c), other than tax chargeable in respect of supplies of the kind specified in paragraph1(1) or (2) of Schedule 2, or the relevant part thereof, shall be due not later than the time when the amount in respect of which it is payable has been received in full or in part, and where the amount is received in full or in part before the supply of the goods or services to which it relates, a supply for a consideration equal to the amount received of such part of the goods or services as is equal in value to the amount received, shall be deemed, for the purposes of this Act, to have taken place at the time of such receipt.

Tax chargeable under section 3(d) or (e) shall be due—

(6) This section does not apply to tax provided for by section 3(b), (d) or (e).

(3) Where the margin scheme is applied to a supply of goods, the amount on which tax is chargeable on the supply in accordance with section 3(a) or (c) is, notwithstanding Chapter 1 of Part 5, the profit margin less the amount of tax included in the profit margin.

(5) Notwithstanding Chapter 1 of Part 5, the amount on which tax is chargeable by virtue of section 2(1)(a) paragraph (a) or (c) of section 3 on a supply of margin scheme services shall be the travel agent’s margin less the amount of tax included in that margin.

(3) The amount on which tax is chargeable in accordance with section 3(a) or (c) on a supply by an auctioneer of auction scheme goods is, notwithstanding Chapter 1 of Part 5, the auctioneer’s margin less the amount of tax included in that margin.

(b) the supply of the goods shall be deemed to be a supply to which section 3 applies, and