3. Amendments to the place of supply rules for services in respect of admissions to cultural, entertainment events, etc.

For the purpose of giving effect to Article 3 of Council Directive 2008/8/EC of 12 February 2008¹, the Principal Act is amended:

(a) by deleting section 13,

(b) in section 17(1) by substituting the following for paragraph (c):

“(c) Where a premises provider allows, in the course or furtherance of business, a promoter not established in the State to supply on the premises provider’s land—

(i) services consisting of the admission (including the provision of ancillary services related to admission) to a cultural, artistic, entertainment or similar event, and

(ii) where, in accordance with paragraph (g) or (ga) of section 34, the place of supply of those services is where the event concerned actually takes place,

then that premises provider shall, not later than 14 days before such services are scheduled to begin, furnish to the Revenue Commissioners, at the relevant office, the following particulars:

(I) the name and address of the promoter;

(II) details (including the dates, duration and venue) of the event or performance commissioned or procured by the promoter in the provision of that service; and

(III) any other information related to the promoter or the event or performance, as may be specified in regulations.”,

(c) in section 34—

(i) by substituting the following for paragraph (g):

“(g) if the supply of services, and of any ancillary services, is in respect of or related to admission to a cultural, artistic, sporting, scientific, educational, entertainment or similar event, such as a fair or exhibition, and the supply is to a taxable person, the place where that event actually takes place;”

and

(ii) by inserting the following after paragraph (g):

“(ga) if the supply of services, and of any ancillary services, is in respect of or related to admission to a cultural, artistic, sporting, scientific, educational, entertainment or similar activity, such as a fair or exhibition (including the supply of services of the organiser of such an activity), and the supply is to a non-taxable person, the place where that activity actually takes place;”,

and

(d) in each provision of that Act specified in column (1) of the Table to this Regulation, by substituting for the text set out in column (2) of that Table the text set out in the corresponding entry in column (3) of that Table.

TABLE

Provision of Principal Act (1)	Text to be replaced (2)	Text to be substituted (3)
section 5(1)(b)	sections 9, 10, 12, 13,	sections 9, 10, 12,
section 5(1)(c)	section 13 or 16(3),	section 16(3),
section 6(1)	sections 9, 10, 12, 13,	sections 9, 10, 12,
section 6(2)(d)	section 12(3) or (5), 13	section 12(3) or (5)
section 9(2)	sections 12(3) and (5), 13	sections 12(3) and (5),
section 9(4)(b)	section 12, 13 or 17(1)	section 12 or 17(1)
section 9(6)(c)	section 12, 13 or 17(1)	section 12 or 17(1)
section 12(3)	section 13 or 17(1)	section 17(1)
section 12(3)(b)	section 13 or 17(1)	section 17(1)
section 12(5)	section 13 or 17(1)	section 17(1)
section 12(5)(c)	section 13 or 17(1)	section 17(1)
section 17(2)(a)(iii)	section 12 or 13	section 12
section 26(1)	section 9, 10, 12, 13,	section 9, 10, 12,
section 42(3)	section 12, 13 or 17(1)	section 12 or 17(1)
section 59(2)(g)	section 12, 13 or 17(1)	section 12 or 17(1)
section 102(3)(b)	section 10, 12, 13,	section 10, 12,