S.I. No. 138/2018 - Sugar Sweetened Drinks Tax (Electronic Transmission of Returns) (Specified Provisions and Appointed Day) Order 2018

1. This Order may be cited as the Sugar Sweetened Drinks Tax (Electronic Transmission of Returns) (Specified Provisions and Appointed Day) Order 2018.

2.

Sections 38

,

39

and

42

of

Finance Act 2017

(No. 41 of 2017) are specified for the purpose of Chapter 6 of Part 38 of the

Taxes Consolidation Act 1997

.

3. 1 May 2018 is appointed in relation to returns to be made under the provision specified in Article 2.

GIVEN under my hand,

1 May 2018.

NIALL CODY,

Revenue Commissioner.

EXPLANATORY NOTE

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

Chapter 6 of Part 38 of the

Taxes Consolidation Act 1997

provides the legislative framework whereby tax-related information required to be provided to the Revenue Commissioners may be supplied electronically. The legislation only applies to information where the provision under which the information is supplied is specified in an order made by the Revenue Commissioners.

Section 38

of the

Finance Act 2017

(No. 41 of 2017) requires Sugar Sweetened Drinks Suppliers and Sugar Sweetened Drinks Exporters to register with the Revenue Commissioners prior to their first relevant supply or export of sugar sweetened drinks.

Section 39

of the

Finance Act 2017

(No. 41 of 2017) requires registered Sugar Sweetened Drinks Suppliers to furnish to the Revenue Commissioners a return detailing the quantities of liable sugar sweetened drinks first supplied in respect of each specified accounting period.

Section 42

of the

Finance Act 2017

(No. 41 of 2017) requires registered Sugar Sweetened Drinks Suppliers and Exporters to file claims in respect of each specified accounting period to the Revenue Commissioners for repayment of Sugar Sweetened Drinks Tax under

Sections 40

and

41

of the

Finance Act 2017

(No. 41 of 2017).

Section 40

of the

Finance Act 2017

(No. 41 of 2017) provides for relief from Sugar Sweetened Drinks Tax for sugar sweetened drinks acquired in the State and subsequently exported outside the State.

Section 41

of the

Finance Act 2017

(No. 41 of 2017) provides for repayment of Sugar Sweetened Drinks Tax in respect of drinks returned to the liable supplier.

By specifying

Sections 38

,

39

and

42

of

Finance Act 2017

(No. 41 of 2017) and by appointing a day, namely 1 May 2018, the legislation in Chapter 6 of Part 38 of the

Taxes Consolidation Act 1997

, governing the electronic filing of tax-related information, is applied to the relevant provisions of Sugar Sweetened Drinks Tax legislation on commencement of the tax.

Notice of the making of this Statutory Instrument was published in

“Iris Oifigiúil” of

4

th May

, 2018.

The Revenue Commissioners, in exercise of the powers conferred on them by section 917E (inserted by

section 209

of the

Finance Act 1999

(No. 2 of 1999)) of the

Taxes Consolidation Act 1997

(No. 39 of 1997), order as follows