Revenue Precedent

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Revenue Precedents

Do receipts from the supply of 4th Schedule services constitute turnover for the purposes of 13A scheme? No, it was not the intention to discriminate against traders who are essentially exporting entities. Therefore it was decided that receipts derived from 4th Schedule services outside the State would be ignored when calculating turnover for the purposes of qualification under the 13A scheme which remains at 75% or more of total annual turnover being derived from zero-rated intra-Community supplies or exports. A/366