Value-Added Tax Consolidation Act, 2010

JurisdictionIreland
CitationIR No. 31/2010


Number 31 of 2010


VALUE-ADDED TAX CONSOLIDATION ACT 2010

REVISED

Updated to 1 July 2022


This Revised Act is an administrative consolidation of the Value-Added Tax Consolidation Act 2010. It is prepared by the Law Reform Commission in accordance with its function under the Law Reform Commission Act 1975 (3/1975) to keep the law under review and to undertake revision and consolidation of statute law.

All Acts up to and including the Birth Information and Tracing Act 2022 (14/2022), enacted 30 June 2022, and all statutory instruments up to and including the Health (Miscellaneous Provisions) Act 2022 (Sections 41 and 48) (Commencement) Order 2022 (S.I. No. 326 of 2022), made 1 July 2022, were considered in the preparation of this Revised Act.

Disclaimer: While every care has been taken in the preparation of this Revised Act, the Law Reform Commission can assume no responsibility for and give no guarantees, undertakings or warranties concerning the accuracy, completeness or up to date nature of the information provided and does not accept any liability whatsoever arising from any errors or omissions. Please notify any errors, omissions and comments by email to

revisedacts@lawreform.ie.


Number 31 of 2010


VALUE-ADDED TAX CONSOLIDATION ACT 2010

REVISED

Updated to 1 July 2022


Introduction

This Revised Act presents the text of the Act as it has been amended since enactment, and preserves the format in which it was passed.

Related legislation

Value-Added Tax Acts: this Act is one of a group of Acts included in this collective citation, to be construed together as one (Finance (No. 3) Act 2011 (18/2011), s. 5(7)). The Acts in this group are:

Value-Added Tax Consolidation Act 2010 (31/2010)

Finance Act 2011 (67/2011), part 3

Finance (No. 2) Act 2011 (8/2011), s. 3

Finance (No. 3) Act 2011 (18/2011), s. 1 and sch. 1, in so far as they relate to value-added tax, and s. 4 and sch. 4

The following Acts are also to be construed together with the Value-Added Tax Acts. In accordance with Value-Added Tax Consolidation Act 2010, s. 2(5), references in any other enactment to the “Value-Added Tax Acts” mean this Act and every enactment which is to be read together with this Act.

Finance Act 2011 (6/2011), part 3 and part 6, insofar as it relates to value-added tax

Finance Act 2012 (9/2012), part 3 and part 6, insofar as it relates to value-added tax

Finance Act 2013 (8/2013), part 3 and part 6, insofar as it relates to value-added tax

Finance (No. 2) Act 2013 (41/2013), part 3 and part 5, insofar as it relates to value-added tax

Finance Act 2014 (37/2014), part 3 and part 6, insofar as it relates to value-added tax

Finance Act 2015 (52/2015), part 3 and part 6, insofar as it relates to value-added tax

Finance Act 2016 (18/2016), part 3 and part 6, insofar as it relates to value-added tax

Finance Act 2017 (41/2017), part 3 and part 6, insofar as it relates to value-added tax

Finance Act 2018 (30/2018), part 3 and part 6, insofar as it relates to value-added tax

Finance Act 2019 (45/2019), part 3 and part 6, insofar as it relates to value-added tax

Finance Act 2020 (26/2020), part 3 and part 6, insofar as it relates to value-added tax

Finance Act 2021 (45/2020), part 3 and part 6, insofar as it relates to value-added tax

Annotations

This Revised Act is annotated and includes textual and non-textual amendments, statutory instruments made pursuant to the Act and previous affecting provisions.

An explanation of how to read annotations is available at

www.lawreform.ie/annotations.

Material not updated in this revision

Where other legislation is amended by this Act, those amendments may have been superseded by other amendments in other legislation, or the amended legislation may have been repealed or revoked. This information is not represented in this revision but will be reflected in a revision of the amended legislation if one is available.

Where legislation or a fragment of legislation is referred to in annotations, changes to this legislation or fragment may not be reflected in this revision but will be reflected in a revision of the legislation referred to if one is available.

A list of legislative changes to any Act, and to statutory instruments from 1972, may be found linked from the page of the Act or statutory instrument at

www.irishstatutebook.ie.

Acts which affect or previously affected this revision

Finance (Covid-19 and Miscellaneous Provisions) Act 2022 (9/2022)

Finance Act 2021 (45/2021)

Finance (Covid-19 and Miscellaneous Provisions) Act 2021 (23/2021)

Finance Act 2020 (26/2020)

Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (23/2020)

Financial Provisions (Covid-19) (No. 2) Act 2020 (8/2020)

Finance Act 2019 (45/2019)

Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2019 (8/2019)

Finance Act 2018 (30/2018)

Finance Act 2017 (41/2017)

Finance Act 2016 (18/2016)

Finance (Tax Appeals) Act 2015 (59/2015)

Finance Act 2015 (52/2015)

Finance Act 2014 (37/2014)

Finance Act 2013 (8/2013)

Energy (Miscellaneous Provisions) Act 2012 (3/2012)

Finance Act 2012 (9/2012)

Local Government (Household Charge) Act 2011 (36/2011)

Finance (No. 3) Act 2011 (18/2011)

Finance (No. 2) Act 2011 (8/2011)

Finance Act 2011 (6/2011)

Sea-Fisheries and Maritime Jurisdiction Act 2006 (8/2006)

All Acts up to and including Birth Information and Tracing Act 2022 (14/2022), enacted 30 June 2022, were considered in the preparation of this revision.

Statutory instruments which affect or previously affected this revision

Value-Added Tax (Refund of Tax) (Charities Compensation Scheme) (Amendment) Order 2021 (S.I. No. 713 of 2021)

European Union (Value-Added Tax) Regulations 2021 (S.I. No. 327 of 2021)

Value-Added Tax Consolidation Act 2010 (section 46(5)) Order 2021 (S.I. No. 228 of 2021)

Value-Added Tax Regulations 2010 (Regulation 37) (Amendment) Regulations 2020 (S.I. No. 737 of 2020)

Value-Added Tax Regulations 2010 (Regulation 15) (Amendment) Regulations 2020 (S.I. No. 736 of 2020)

Value-Added Tax Regulations 2010 (Regulation 34A) (Amendment) Regulations 2020 (S.I. No. 735 of 2020)

Value-Added Tax Regulations 2010 (Regulation 14A) (Amendment) Regulations 2020 (S.I. No. 734 of 2020)

European Union (Value-Added Tax) Regulations 2019 (S.I. No. 687 of 2019)

European Union (Value-Added Tax) (Vouchers) Regulations 2018 (S.I. No. 582 of 2018)

European Union (Value-Added Tax) Regulations 2018 (S.I. No. 581 of 2018)

Value-Added Tax (Refund of Tax) (Charities Compensation Scheme) Order 2018 (S.I. No. 580 of 2018)

European Union (Value-Added Tax) Regulations 2014 (S.I. No. 340 of 2014)

European Union (Value-Added Tax) Regulations 2013 (S.I. No. 252 of 2013)

Value-Added Tax (Refund of Tax) (Rescue Boats and Related Equipment) Order 2013 (S.I. No. 249 of 2013)

Value-Added Tax (Amendment) Regulations 2012 (S.I. No. 458 of 2012)

European Union (Value-Added Tax) (No. 2) Regulations 2012 (S.I. No. 429 of 2012)

Value-Added Tax Consolidation Act 2010 (Section 14(2)) (Commencement) Order 2012 (S.I. No. 392 of 2012)

European Union (Value-Added Tax) Regulations 2012 (S.I. No. 354 of 2012)

Value-Added Tax (Refund of tax) (Touring Coached) Order 2012 (S.I. No. 266 of 2012)

Value-Added Tax (Refund of Tax) (Flat-rate Farmers) Order 2012 (S.I. No. 201 of 2012)

Tax Returns and Payments (Mandatory Electronic Filing and Payment of Tax) Regulations 2012 (S.I. No. 156 of 2012)

Value-Added Tax Regulations 2010 (S.I. No. 639 of 2010)

European Union (Value-Added Tax) Regulations 2010 (S.I. No. 612 of 2010)

All statutory instruments up to and including Health (Miscellaneous Provisions) Act 2022 (Sections 41 and 48) (Commencement) Order 2022 (S.I. No. 326 of 2022), made 1 July 2022 were considered in the preparation of this revision.


Number 31 of 2010


VALUE-ADDED TAX CONSOLIDATION ACT 2010

REVISED

Updated to 1 July 2022



Acts Referred to

Capital Acquisitions Tax Consolidation Act 2003

2003, No. 1

Child Care Act 1991

1991, No. 17

Companies Act 1963

1963, No. 33

Companies Act 1990

1990, No. 33

Criminal Assets Bureau Act 1996

1996, No. 31

Criminal Justice (Legal Aid) Act 1962

1962, No. 12

Customs Acts

Customs Consolidation Act 1876

1876, No. (39 & 40 Vict.) c. 36

Customs-free Airport Act 1947

1947, No. 5

Fertilisers, Feeding Stuffs and Mineral Mixtures Act 1955

1955, No. 8

Finance (No. 2) Act 1975

1975, No. 19

Finance (No. 2) Act 1981

1981, No. 28

Finance Act 1920

1920, (10 & 11 Geo. 5) c.18

Finance Act 1973

1973, No. 19

Finance Act 1975

1975, No. 6

Finance Act 1976

1976, No. 16

Finance Act 1979

1979, No. 11

Finance Act 1980

1980, No. 14

Finance Act 1981

1981, No. 16

Finance Act 1982

1982, No. 14

Finance Act 1983

1983, No. 15

Finance Act 1984

1984, No. 9

Finance Act 1985

1985, No. 10

Finance Act 1986

1986, No. 13

Finance Act 1987

1987, No. 10

Finance Act 1988

1988, No. 12

Finance Act 1989

1989, No. 10

Finance Act 1990

1990, No. 10

Finance Act 1991

1991, No. 13

Finance Act 1992

1992, No. 9

Finance Act 1993

1993, No. 13

Finance Act 1994

1994, No. 13

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