S.I. No. 139/2018 - Sugar Sweetened Drinks Tax Regulations 2018

1. All records relating to all sugar sweetened drinks received, held, stored, produced, packaged, delivered and supplied during an accounting period including invoices, delivery and purchase records, stock records, factory identifiers, line numbers, batch labelling details, post-mix dispenser records, specific product information relating to the basis of assessment, Electronic Point of Sale (EPOS) records and customer details for supplies made outside the State.

2. All records relating to the liability for and payment of tax in an accounting period by a Sugar Sweetened Drinks Supplier.

3. All records relating to tax repayment claims for the supply of sugar sweetened drinks outside of the State by a Sugar Sweetened Drinks Exporter.

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.)

These Regulations implement certain provisions of Chapter 1 of Part 2 of the

Finance Act 2017

(No. 41 of 2017), which provides for an excise duty, called sugar sweetened drinks tax, on sugar sweetened drinks supplied in the State.

4. Volumes of supplies made outside the State of ready to consume drinks for each sugar sweetened drinks tax band.

5. Volumes of supplies made outside the State of concentrated drinks for each sugar sweetened drinks tax band.

6. Dates of supplies made outside the State.

7. Invoice numbers for relevant supplies.

8. Repayment amounts claimed.

9. Customer names.

10. Customer VAT numbers.

11. Country of destination for each customer.

Regulation 13

SCHEDULE 4

Specified records for sugar sweetened drinks suppliers and exporters

12. List of shareholders.

13. Details of the normal business activity of the applicant including supply of sugar sweetened drinks.

14. List of suppliers in the State from whom products for export are/will be sourced and what due diligence has been conducted on them.

15. Details of proof that will be provided that sugar sweetened drinks have been acquired in the State.

16. Proposed/current volume of trade/annual throughput of sugar sweetened drinks.

17. List of customers outside the State (current or prospective) and what due diligence has been conducted on them.

18. Details of proof that will be provided showing sugar sweetened drinks have been supplied outside the State.

19. Details of transport arrangements for making supplies of sugar sweetened drinks outside the State.

20. Details of stock control/track and trace systems in use by exporter.

Regulation 10

SCHEDULE 3

Particulars to be included with sugar sweetened drinks exporter claims

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 45

of the

Finance Act 2017

(No. 41 of 2017) and by section 917EA (inserted by

section 164

of the

Finance Act 2003

(No. 3 of 2003)) of the

Taxes Consolidation Act 1997

(No. 39 of 1997), hereby make the following regulations

Citation.