11 Articles for the benefit of persons with disabilities

(1) Subject to paragraphs (2) to (6), tax shall not be charged on the importation of—

(a) articles specially designed for the education, employment or social advancement of blind persons or other persons with physical or mental disabilities which are—

(i) imported by institutions or organisations principally engaged in the education of or the provision of assistance to persons with disabilities, and approved by the Revenue Commissioners for the purposes of this Regulation, and

(ii) donated to such institutions or organisations free of charge and with no commercial intent on the part of the donor,

and

(b) specific spare parts, components or accessories specifically for the articles specified in subparagraph (a) and tools for use for the maintenance, checking, calibration and repair of those articles provided that such spare parts, components, accessories or tools—

(i) are imported at the same time as the articles, or,

(ii) if imported subsequent to the articles, they can be identified as being intended for articles previously imported tax-free or which would be eligible for tax-free importation at the time when such entry is requested for the said spare parts, components or accessories and tools.

(2) Goods the subject of relief under this Regulation shall not be used for purposes other than the education, employment or social advancement of blind persons or other persons with physical or mental disabilities.

(3) (a) Goods the subject of relief under paragraph (1) may be lent, hired out or transferred, whether for a consideration or free of charge, by the institutions or organisations referred to in that paragraph on a non-profit making basis to other such institutions or organisations with whom they are associated.

(b) No loan, hiring out or transfer of goods the subject of relief under this Regulation may be effected under conditions other than those provided for in subparagraph (a) except in special cases justified by the circumstances and with the prior sanction of the Revenue Commissioners provided that—

(i) goods may be lent, hired out or transferred to an institution or organisation itself entitled to benefit from relief under this Regulation where that organisation uses the article for purposes specified in paragraph (1), and

(ii) goods the subject of relief under this Regulation which are lent, hired out or transferred otherwise than in accordance with the preceding provisions of this subparagraph shall be subject to payment of tax, at the rate applying on the date of the loan, hiring out or transfer, on the basis of the type of goods and the value for the purposes of tax chargeable at importation ascertained or accepted on that date by the Revenue Commissioners.

(4) Institutions or organisations to which paragraph (1) relates that cease to fulfil the conditions giving entitlement to relief under that paragraph or which propose to use such goods for purposes other than those provided for in that paragraph shall so inform the Revenue Commissioners.

(5) Goods remaining in the possession of institutions or organisations that cease to fulfil the conditions giving entitlement to relief under paragraph (1) shall be liable to tax at the rate applying on the date on which those conditions cease to be fulfilled, on the basis of the type of goods and the value for the purposes of tax chargeable at importation ascertained or accepted on that date by the Revenue Commissioners.

(6) Goods used by an institution or organisation benefiting from relief under this Regulation for purposes other than those provided for in paragraph (1) shall be liable to tax payable on importation at the rate applying on the date on which they are put to such other use on the basis of the type of goods and the value for the purposes of tax chargeable at importation ascertained or accepted on that date by the Revenue Commissioners.