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“qualifying work” means any work of repair, renovation or improvement to which the rate of tax specified in section 46(1)(c) of the Value-Added Tax Consolidation Act 2010 applies, and which is carried out on a qualifying residence;

Section 46.

Section 46.

being food and drink that fall within Part B of the food and drink table or that, apart from this subparagraph, would be chargeable to tax at the rate specified in section 46(1)(b).

being food and drink which fall within Part B of the food and drink table or that, apart from this subparagraph, would be chargeable to tax at the rate specified in section 46(1)(b).

(5) Food of a kind used for human consumption (other than that chargeable to tax at the rate specified in section 46(1)(b)), being flour or egg based bakery products (including cakes, crackers, wafers and biscuits), but excluding—

Section 4.

Section 48.

(III) such supplies as specified in that determination to be taxable supplies to which the rate specified in section 46(1)(c) paragraph (c) or (ca) paragraph (a), (c) or (ca), as appropriate, of section 46(1) refers.

(a) in the case of a composite supply, the tax chargeable on the total consideration which the accountable person is entitled to receive for that composite supply shall be at the rate specified in section 46(1) which is appropriate to the principal supply, but if that principal supply is an exempted activity, tax shall not be chargeable in respect of that composite supply,

(i) the tax chargeable on each individual supply in that multiple supply shall be at the rate specified in section 46(1) appropriate to each such individual supply, and

(1) Notwithstanding section 46(1), tax shall be charged at the rate specified in section 46(1)(c) paragraph (c) or (ca), as appropriate, of section 46(1) of the amount on which tax is chargeable in relation to—

(1) Notwithstanding section 46(1), tax shall be charged at the rate specified in section 46(1)(c) paragraph (c) or (ca), as appropriate, of section 46(1) of the amount on which tax is chargeable in relation to—

(2) Notwithstanding section 46(1), tax shall be charged at the rate specified in section 46(1)(c) paragraph (c) or (ca), as appropriate, of section 46(1) of the amount on which tax is chargeable in relation to the intra-Community acquisition in the State by an accountable person of a work of art of the kind specified in paragraph 1 of Schedule 5 where the supply of that work of art to that accountable person which resulted in that intra-Community acquisition is a supply of the kind that would be charged at the rate specified in section 46(1)(c) paragraph (c) or (ca), as appropriate, of section 46(1) in accordance with subsection (1)(b) or (c) if that supply had occurred within the State.

(2) Notwithstanding section 46(1), tax shall be charged at the rate specified in section 46(1)(c) paragraph (c) or (ca), as appropriate, of section 46(1) of the amount on which tax is chargeable in relation to the intra-Community acquisition in the State by an accountable person of a work of art of the kind specified in paragraph 1 of Schedule 5 where the supply of that work of art to that accountable person which resulted in that intra-Community acquisition is a supply of the kind that would be charged at the rate specified in section 46(1)(c) paragraph (c) or (ca), as appropriate, of section 46(1) in accordance with subsection (1)(b) or (c) if that supply had occurred within the State.

(2) Notwithstanding section 46(1), tax shall be charged at the rate specified in section 46(1)(c) paragraph (c) or (ca), as appropriate, of section 46(1) of the amount on which tax is chargeable in relation to the intra-Community acquisition in the State by an accountable person of a work of art of the kind specified in paragraph 1 of Schedule 5 where the supply of that work of art to that accountable person which resulted in that intra-Community acquisition is a supply of the kind that would be charged at the rate specified in section 46(1)(c) paragraph (c) or (ca), as appropriate, of section 46(1) in accordance with subsection (1)(b) or (c) if that supply had occurred within the State.

(1) Notwithstanding section 46(1) but subject to subsection (2), the rate at which tax is chargeable on a supply of contract work shall be the rate that would be chargeable if that supply of services were a supply of the goods being handed over by the contractor to the person to whom that supply is made.

the person who supplies the taxable services shall be liable in respect thereof (in addition to any other liability imposed on him or her under this Act) to pay tax on the value of the goods so used at the rate specified in section 46(1)(c) paragraph (c) or (ca), as appropriate, of section 46(1).

(4) The Revenue Commissioners shall not make a determination under this section concerning any matter which has been determined on appeal under this Act or which is for the time being governed by an order under section 46(4) or 52(2), and shall not be required to make such a determination in relation to any of the matters referred to in an application under subsection (1) if—

(6) In relation to each consignment of goods to be imported by an authorised person at the rate specified in section 46(1)(b) by virtue of paragraph 7(7) of Schedule 2 the following conditions shall be complied with:

(ii) a claim for importation at the rate specified in section 46(1)(b).

(7) For the purposes of section 93(1)(c) (ii) , the tax charged at the rate specified in section 46(1)(b) by virtue of paragraph 7(7) of Schedule 2 shall be deemed to be tax which is deductible under Chapter 1 of Part 8.

(8) Where an authorised person is in receipt of a service in respect of which, had paragraph 7(7) of Schedule 2 not applied, tax would have been chargeable at a rate other than the rate specified in section 46(1)(b) and all or part of such tax would not have been deductible by the authorised person under Chapter 1 of Part 8, then that authorised person shall, in relation to such service, be liable to pay tax as if he or she had supplied the service for consideration in the course or furtherance of his or her business to a person who is not an authorised person.

(2) The Revenue Commissioners shall, subject to and in accordance with regulations (if any), allow the application of section 46(1)(b) (in this section referred to as “zero-rating”) to—

(ii) subparagraph (i) shall apply only if at least 90 per cent of the total consideration referred to therein is derived from the supply of taxable goods (other than goods chargeable at any of the rates specified in section 46(1)(a) and (c) which were produced or manufactured by the person referred to in subparagraph (i) wholly or mainly from materials chargeable at the rate specified in section 46(1)(b));

(ii) subparagraph (i) shall apply only if at least 90 per cent of the total consideration referred to therein is derived from the supply of taxable goods (other than goods chargeable at any of the rates specified in section 46(1)(a) and (c) which were produced or manufactured by the person referred to in subparagraph (i) wholly or mainly from materials chargeable at the rate specified in section 46(1)(b));

(IV) a person (other than an individual) in another Member State in such circumstances that tax is chargeable at any of the rates specified in section 46(1), or

(10) Where the margin scheme is applied to a supply of goods dispatched or transported from the State to a person registered for value-added tax in another Member State, then, notwithstanding paragraph 1(1) of Schedule 2, section 46(1)(b) shall not apply unless such goods are of a kind specified elsewhere in that Schedule.

(7) Where the auction scheme is applied to a supply of goods dispatched or transported from the State to a person registered for value-added tax in another Member State, then, notwithstanding paragraph 1(1) of Schedule 2, section 46(1)(b) shall not apply unless such goods are of a kind specified elsewhere in that Schedule.

(8) (a) Notwithstanding Chapter 1 of Part 5, the amount on which tax is chargeable on a taxable assignment or surrender to which subsection (7) applies shall be the amount calculated in accordance with the formula set out in paragraph(b) divided by the rate as specified in section 46(1)(c) paragraph (c) or (ca), as appropriate, of section 46(1) expressed in decimal form.