S.I. No. 146/1978:

VALUE-ADDED TAX (REDUCTION OF RATE) (No. 4) ORDER, 1978.

VALUE-ADDED TAX (REDUCTION OF RATE) (No. 4) ORDER, 1978.

I, SEOIRSE Ó COLLA, Minister for Finance, in exercise of the powers conferred on me by section 11 (8) of the Value-Added Tax Act, 1972 (No. 22 of 1972), hereby order as follows:

1. (1) This Order may be cited as the Value-Added Tax (Reduction of Rate) (No. 4) Order, 1978.

(2) This Order shall come into operation on the 1st day of July, 1978.

2. The Second Schedule (insterted by the Finance Act, 1976 (No. 16 of 1976)) to the Value-Added Tax Act, 1972 , shall be varied by the insertion in paragraph (xx) after subparagraph (c) of the following subparagraph:

"(cc) wax candles and night-lights which are white and cylindrical, excluding candles and night-lights which are decorated, spiralled, tapered or perfumed,".

GIVEN under my Official Seal, this 26th day of May, 1978.

SEOIRSE Ó COLLA,

Minister for Finance.

EXPLANATORY NOTE.

This Order, which will come into effect on 1 July, 1978, makes a marginal adjustment to the VAT zero-ratings (which already apply to electricity, gas etc.) by applying the zero rate to plain white wax candles and night-lights.