Property. Short-term lettings
07/11/1986
Query
Receipts from card games in a public house.
Decision
Exempt from VAT on the basis that they are deemed to be short-term lettings of immovable goods under paragraph (iv) First Schedule.
Value Added Tax
Schedule 1, Value Added Tax Act, 1972
Origin: Indirect Taxes Policy and Legislation
File ref:A/311
13/05/1996
Query
Group registration and waiver of entitlement to exemption.
Decision
The group is regarded as a single taxable entity and accordingly a waiver of entitlement to exemption by a member of a group extends to all members of the group.
Value Added Tax
Section 7 (1) and 8 (8), Value Added Tax Act, 1972
Origin: Indirect Taxes Policy and Legislation
File ref:A/311
21/07/1997
Query
Recovery of inputs in relation to restoration work on a castle garden open to the public.
Decision
Waiver of exemption allowed but only from a current date. Full recovery of inputs permitted in the exceptional circumstances.
Value Added Tax
Section 7, Value Added Tax Act, 1972
Origin: Indirect Taxes Policy and Legislation
File ref:A/311