Data processing
27/01/1988
Query
Whether the operation of a VAT refund scheme by means of computer processing qualifies.
Decision
No, due to retail basis of service and the nature of the service which is not a data processing service; notwithstanding receipt by the company of an IDA employment grant.
Corporation Tax
Section 443, Taxes Consolidation Act, 1997
Origin: RLS Division
File ref:319.5
25/08/1992
Query
Whether a service provided for a parent or unconnected company would be regarded as data processing where the operations are grant aided by the IDA, or other appropriate agencies, as a computer service. Types of activities include I. Telephone calls for hotel reservations or airplane tickets are taken, data processed and that data passed on to another company(no sale of hotel rooms or airline tickets takes place.) 2. Technical support for computer services is provided over the phone. 3 Invoices, accounts and other data are processed for third parties. ..
Decision
1,2,3 Allowed.
Corporation Tax
Section 443, Taxes Consolidation Act, 1997
Origin: Direct Taxes International and Administration
File ref:1223/91