38. Remission or repayment of tax on fishing vessels and equipment

(1) In accordance with section 104(4)(b) of the Act, tax is remitted in respect of the supply or importation of fishing nets, and sections of fishing nets, used or to be used for the purposes of commercial sea-fishing.

(2) A person who—

(a) establishes to the satisfaction of the Commissioners that he or she has borne or paid tax on any goods or services specified in paragraph (3), and

(b) fulfils to the satisfaction of the Commissioners the conditions specified in paragraph (4),

is entitled to be repaid the tax so borne or paid.

(3) The goods and services to which paragraph (2) relate are—

(a) the supply or hire to that person, the importation by that person or the maintenance or repair for that person of a commercial sea-fishing vessel of a gross tonnage of not more than 15 tons, on the acquisition of which he or she received from An Bord Iascaigh Mhara a grant or loan of money,

(b) the supply or hire to that person, the importation by that person, or the repair, modification or maintenance for that person, of goods of the kind specified in the Table to this Regulation for use exclusively in the operation by that person of a commercial sea-fishing vessel of a gross tonnage of not more than 15 tons, on the acquisition of which he or she received from An Bord Iascaigh Mhara a grant or loan of money, or

(c) the repair or maintenance for that person of a fishing net specified in paragraph (1) for use exclusively for the purposes of his or her commercial sea-fishing business.

(4) The conditions to be fulfilled are that the person specified in paragraph (2)—

(a) claims a refund of tax by completing such claim form as may be provided for that purpose by the Commissioners,

(b) produces sufficient documentary evidence to establish that the outlay in relation to which his or her claim for a refund of tax arises was incurred in the operation by him or her of a vessel specified in paragraph (3) for the purposes of a commercial sea-fishing business,

(c) produces either an invoice provided in accordance with section 73(1)(b) of the Act or a receipt for tax paid on goods imported to establish the amount of tax borne or paid in relation to the outlay referred to in paragraph (3),

(d) produces a certificate from An Bord Iascaigh Mhara, or such other documentary evidence acceptable to the Commissioners, to establish that the outlay in relation to which his or her claim for a refund of tax arises relates to a commercial sea-fishing vessel in respect of which he or she qualified for financial assistance by grant or loan from An Bord Iascaigh Mhara,

(e) is not, or is not required to be, registered for tax in accordance with section 65 of the Act.

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