S.I. No. 7/2010 - Broadcasting Act 2009 (Section 33) Levy Order 2010.

1. In this schedule—

“amount already paid” means the amount (if any) which a relevant broadcaster has paid to the Authority by way of levy in respect of the year in question.

“recalculated levy” means the levy payable by a relevant broadcaster in respect of the year in question, as it has been recalculated pursuant to article 11.

“relevant broadcaster” means the broadcaster by whom the recalculated levy is payable.

“remaining sum” means (i) where the relevant broadcaster has not paid any sum to the Authority by way of levy in respect of the year in question, a sum equal to the recalculated levy, or (ii) where the relevant broadcaster has paid a sum to the Authority in respect of the year in question which is less than the recalculated levy, a sum computed in accordance with paragraph 3.

“year in question” means a levy year in respect of which the Authority is to vary the payment obligation of a broadcaster pursuant to article 11.

2. Where this schedule applies and the relevant broadcaster has paid a sum to the Authority by way of levy in respect of the year in question which is less than the recalculated levy, paragraph 3 shall apply.

3. Where this paragraph applies the Authority shall compute the amount which remains to be paid by the relevant broadcaster to the Authority by way of levy in respect of the year in question by deducting from the recalculated levy the amount which the relevant broadcaster has paid to the Authority by way of levy in respect of the year in question.

4. Paragraphs 5 to 8 shall apply where a sum remains to be paid by the relevant broadcaster to the Authority by way of levy in respect of the year in question because–

(

a

) the relevant broadcaster has not paid any sum to the Authority by way of levy in respect of the year in question; or

(

b

) the relevant broadcaster has paid a sum to the Authority in respect of the year in question which is less than the recalculated levy.

5. The Authority shall determine either that the remaining sum is to be paid in one sum on or before a specified date, or that it is to be paid by way of instalments. Where the remaining sum is to be paid by the relevant broadcaster in instalments the Authority shall determine the amount of each such instalment and the date upon which it is to be paid.

6. The Authority shall serve a notice on the relevant broadcaster setting out remaining sum and requiring that it be paid.

7.Where the remaining sum is to be paid in one sum the notice served under paragraph 6 shall set out the date on which such payment is to be made.

7. Where a broadcaster gives early payment discounts and/or volume discounts in respect of commercial communications such discounts may be taken into account in computing the qualifying income of the broadcaster.

8. Where the remaining sum is to be paid by way of a number of instalments the notice served under paragraph 6 shall set out the amount of each such instalment and the date upon which it is to be paid.

9. Where this schedule applies and the amount already paid is more than the recalculated levy the Authority shall pay to the relevant broadcaster an amount equal to such overpayment, save that the Authority may set off such overpayment against a debt which the relevant broadcaster owes to the Authority.

GIVEN under the seal of the Broadcasting Authority of Ireland, this 17th day of January 2010.

BOB COLLINS

Chairperson of the Broadcasting Authority of Ireland.

EXPLANATORY NOTE

(This note is not part of the Instrument and does not purport to be a legal interpretation.)

This Order imposes a levy on certain broadcasters.

10. No such deduction as is referred to in paragraph 9 may be made for a provision for bad debts to the extent that the income to which such provision relates would not be qualifying income.

11. Subject to paragraphs 5 and 8 costs incurred by a broadcaster in securing commercial communications may not be deducted in computing such broadcaster’s qualifying income.

12. Where a broadcaster receives non-cash consideration for a commercial communication the qualifying income of the broadcaster shall be increased by an amount equal to the Authority’s estimate of the value of such non-cash consideration.

13. Subject to paragraph 14 where a broadcaster generates interactive income such income is qualifying income of that broadcaster.

14. Where a broadcaster generates interactive income through broadcasting programmes featuring competitions the value of prizes awarded to participants may be deducted in computing qualifying income, but no deduction may be made for the value of a prize which is provided at the cost of a third party.

15. Costs incurred by a broadcaster in providing interactive services or applications may not be deducted in computing qualifying income.

16. Notwithstanding any other provision of this schedule, income which a broadcaster earns from the provision of a non-linear service is not qualifying income of that broadcaster.

SCHEDULE 3

Variation of Payment Obligations

17. Subject to article 18 the Authority may by way of notice in writing require that a broadcaster provide to the Authority on or before a date specified in such notice—

(1) accounts for any financial period ending not less than 210 days before the date on which such accounts are to be provided to the Authority; and

(2) a statement showing its qualifying income within any such financial period.

18. (1) Such accounts as are referred to in sub-article 17 (1) shall be audited by a qualified person.

(2) Such statement as is referred to in sub-article 17 (2) shall be accompanied by a certificate in support of such statement from the person who has audited such accounts.

19. A broadcaster on whom a notice has been served under article 17 shall comply with its terms.

20. A broadcaster shall retain, for the period determined in accordance with article 21—

(1) records relevant to the preparation of management accounts in accordance with article 14(1);

(2) records relevant to the preparation of an estimate in accordance with article 14(2);

(3) records relevant to the preparation of accounts in accordance with article 17(1);

(4) records relevant to the preparation of a statement in accordance with article 17(2); and

(5) such other records as may be prescribed by the Authority by way of a notice in writing served on the broadcaster.

21. (1) Where a broadcaster is obliged under article 20 to retain a record which relates to one financial period only it shall retain such record for six years from the end of such financial period.

(2) Where a broadcaster is obliged under article 20 to retain a record which relates to more than one financial period it shall retain such record for six years from the end of the latest period to which such record relates.

22. Subject to article 23 the Authority may by way of notice in writing require a broadcaster to permit the Authority or a person nominated by it on a specified date or dates to inspect records held by it or by any person on its behalf which are relevant to the calculation and payment of levy for a specified year or years.

23. At least seven days must elapse between the date on which the Authority gives notice under article 22 and the earliest date specified in such notice for the inspection of records.

24. A broadcaster on which a notice is served under article 22 shall comply with its terms.

25. Subject to article 26 the Authority may by way of notice in writing require a broadcaster to provide to the Authority within a specified period—

(1) copies of records held by it, or by any person on its behalf, which are relevant to the calculation and payment of levy for a specified year or years; and/or

(2) replies to such queries concerning its activities as the Authority may have incorporated in such notice.

26. The period specified in article 25 shall be not less than 21 days.

27. A broadcaster on which a notice is served under article 25 shall comply with its terms.

28. Subject to article 29, interest shall accrue on an overdue sum from the date of default until the date of payment at an annual rate of 3% over three month Euribor.

29. The three month Euribor rate which is applicable for the purpose of article 28 shall be the three month Euribor rate on the date of default, provided that thereafter the Authority may at three month intervals substitute for such rate the then applicable three month Euribor rate.

30. The Authority shall, where applicable, include in any notice requiring the payment of levy details of the VAT which the broadcaster must pay in respect of such levy.

SCHEDULE 1

Calculation of the Levy

S.I. No. 7 of 2010

BROADCASTING ACT 2009 (SECTION 33) LEVY ORDER 2010

Notice of the making of this Statutory Instrument was published in

“Iris Oifigiúil” of

22

nd January

, 2010.

The Broadcasting Authority of Ireland in exercise of the powers conferred on it by

section 33

of the

Broadcasting Act 2009

(No. 18 of 2009), hereby makes the following Order