17. Other provisions in relation to services

Summary

This section covers rules in relation to persons who may be deemed to be accountable in respect of supplies of services. Two distinct cases are covered.

• Premises providers who allow their land to be used by non-established mobile traders for periods of less than 28 days, or who allow non-established promoters to supply cultural-type events on their land, may be deemed to be accountable and liable to pay the tax due on the supplies made by the mobile trader or promoter in cases where the provider fails to supply certain timely information to Revenue about the events.
• Farmers who supply racehorse-training services above the annual services threshold are deemed to be accountable in respect of such supplies (and certain other supplies from abroad and intra-Community acquisitions, if applicable).

Details

(1)(a) A ‘premises provider’ is defined as a person who owns, occupies or controls land.

(1)(b) A premises provider must furnish certain details – names, addresses, venue dates, etc. – to Revenue if he/she allows a non-established mobile trader to supply goods on his or her premises for periods of less than 28 consecutive days. The details specified must be furnished not later than 14 days before the mobile trader is allowed to supply the goods.

(1)(c) A premises provider must furnish certain details – names, addresses, venue dates, etc. – to Revenue if he/she allows a non-established promoter to supply cultural, artistic, entertainment or similar services on those premises and where the place of supply of those services is where the event actually takes place. The details specified must be furnished not later than 14 days before the event or performance is scheduled to begin.

(1)(d) Where the premises provider fails to furnish the details required under (b) or (c) above, he/she may be made jointly and severally liable for the VAT with the mobile trader or the promoter, as appropriate. The premises provider is made accountable and liable, but not if the mobile trader/promoter pays the tax.

(2) Where a person, who would otherwise be a farmer, is obliged to register for VAT because his/her supplies of horse training services are in excess of the services threshold (defined in section 2(1)) he/she will be an accountable person in respect of the horse training services only (and also in respect of any intra-Community acquisitions and certain services from abroad received by him/her) and, unless he/she elects otherwise, will retain his/her unregistered status as a farmer in respect of the supply of agricultural goods and services.

Relevant Date: Finance Act 2020