S.I. No. 191/2013 - Solid Fuel Carbon Tax Regulations 2013.

1. All records relating to all solid fuel received, held, stored, produced, manufactured, delivered and supplied during an accounting period, including purchase and sales records, manufacturing, storage and delivery records, and any record relating to the supply of solid fuel, including the purpose of supply.

2. All records relating to the liability for and payment of tax in an accounting period, including all records, information and declarations relating to tax-free supplies and records relating to tax repayment claims.

GIVEN under my hand,

10 June 2013.

NIALL CODY,

Revenue Commissioner.

EXPLANATORY NOTE

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

These Regulations implement certain provisions of Chapter 3 of Part 3 of the

Finance Act 2010

, which provides for an excise duty, called solid fuel carbon tax, on solid fuel supplied in the State.

3. Postal Address.

4. Email Address.

5. Business address where the tax records are kept, if different to the postal address.

6. Tax reference numbers and tax type, including value-added tax reference number, income tax reference number, or any other tax reference number provided by the Commissioners.

7. If manufacturing solid fuels, a declaration to that effect.

8. Name and position within the business of the person(s) authorised to sign registration forms and tax returns on behalf of the supplier.

Regulation 11

SCHEDULE 2

Specified records

9. The relief provided for in section 82 of the Act of 2010, in respect of solid fuel delivered for use in an installation covered by a greenhouse gas emissions permit, may be applied by a supplier on delivery of a first supply of solid fuel for that purpose to a consumer, subject to the requirement that, in advance of any such delivery, the consumer must provide the supplier with a properly completed declaration in such form as the Commissioners may require.

For use solely in the generation of electricity.

10. The relief provided for in section 82 of the Act of 2010, in respect of solid fuel delivered for use solely for the generation of electricity, may be applied by a supplier on delivery of a first supply of solid fuel for that purpose to a consumer, subject to the requirement that, in advance of any such delivery, the consumer must provide the supplier with a properly completed declaration in such form as the Commissioners may require.

Records to be kept.

11. (1) Every supplier shall, for tax purposes, in addition to any other records required under

section 886

of the

Taxes Consolidation Act 1997

(No. 39 of 1997) and

section 84

of the

Value-Added Tax Consolidation Act 2010

(No. 31 of 2010), keep in such form as the Commissioners may require, all the accounts and other records specified in Schedule 2, and shall produce such accounts and records for examination when required to do so by an officer.

(2) Any consumer who claims a repayment of tax in accordance with section 83 of the Act of 2010 shall, in such form as the Commissioners may require, keep all accounts and records relevant to the supply of solid fuel concerned and shall produce such accounts and records for examination when required to do so by an officer.

(3) Any supplier who makes a first supply of solid fuel for use in manufacturing shall keep all accounts and records relevant to that supply, including the declaration made in accordance with Regulation 8 by the manufacturer and shall produce such accounts and records for examination when required to do so by an officer.

(4) Any manufacturer who receives a tax-fee supply of solid fuel in accordance with section 79 of the Act of 2010 shall, in such form as the Commissioners may require, keep all accounts and records relevant to that supply, including a copy of the declaration made under Regulation 8, together with a description of the manufacturing process for each solid fuel produced and the effects that process has on the characteristics of the solid fuel that was supplied tax-free for use in its production and shall produce such accounts and records for examination when required to do so by an officer.

(5) In the case of any record required to be kept under these Regulations, such record shall be produced in a permanent legible form, or reproduced in a permanent legible form, when so required by an officer.

Alterations to records.

12. (1) In respect of any record required to be kept under these Regulations, a person shall not—

(

a

) obliterate any entry,

(

b

) make any entry that is untrue in any particular, or

(

c

) alter or cancel any entry, except for the purpose of correcting an error.

(2) Any alteration or cancellation made under paragraph (1)(

c

) shall be made in a manner that does not render illegible, in whole or in part, the original entry.

Signing of applications and returns.

13. An application or return required for the purpose of the tax shall be signed—

(

a

) in the case of an individual, by such individual, or by a person authorised in writing to sign such application or return on behalf of such individual,

(

b

) in the case of a body corporate, by a director, company secretary or any person authorised in writing by one of them under the company seal to sign such application or return on behalf of the body, and

(

c

) in the case of an unincorporated body of persons, by one of the partners or any person authorised by one of them to sign such application or return on behalf of the body.

Preservation of records.

14. (1) Except where the Commissioners may otherwise allow or require, the records required under these Regulations shall—

(

a

) be preserved for a period of not less than 6 years from the date of the last entry in such records, and

(

b

) be kept at the registered place of business in the State of the person concerned, or such other place as the Commissioners may in any particular case allow.

(2) Except where otherwise required by the Commissioners, the records referred to in paragraph (1) may be kept by any electronic, photographic or other process that—

(

a

) ensures the integrity of the record, and

(

b

) allows the record to be readily displayed in a legible form, or reproduced in a permanent legible form.

Regulation 4

SCHEDULE 1

Particulars to be included in an application for registration

Notice of the making of this Statutory Instrument was published in

“Iris Oifigiúil” of

14

th June

, 2013.

The Revenue Commissioners, in exercise of the powers conferred on them by

section 85

of the

Finance Act 2010

(No. 5 of 2010), hereby make the following regulations

Citation.