Section 13A Authorisations
28/03/1995
Query
Do receipts from the supply of 4th Schedule services constitute turnover for the purposes of 13A scheme?
Decision
No, it was not the intention to discriminate against traders who are essentially exporting entities. Therefore it was decided that receipts derived from 4th Schedule services outside the State would be ignored when calculating turnover for the purposes of qualification under the 13A scheme which remains at 75% or more of total annual turnover being derived from zero-rated intra-Community supplies or exports.
Value Added Tax
Section 13A, Value Added Tax Act, 1972
Origin: Indirect Taxes Policy and Legislation
File ref:A/366
N.B. This decision ceases to apply with effect from the implementation of changes to the Place of Supply Rules for Services on 1 January 2010