Value Added Tax Act (Amendment of Fifth Schedule)

L.N. 4 of 2021

VALUE ADDED TAX ACT

(CAP. 406)

Value Added Tax Act (Amendment of Fifth Schedule)

(Amendment) Regulations, 2021

IN EXERCISE of the powers conferred by article 75 of the Value

Added Tax Act, the Minister for Finance and Employment has made

the following regulations:-

(1) The title of these regulations is the Value Added Tax

Act (Amendment of Fifth Schedule) (Amendment) Regulations, 2021

and these regulations shall be read and construed as one with the Fifth

Schedule to the Value Added Tax Act, hereinafter referred to as the

"Fifth Schedule".

(2) These regulations bring into force the provisions of Council

Directive (EU) 2020/2020 of 7 th December 2020 amending Directive

2006/112/EC as regards temporary measures in relation to value added

tax applicable to COVID-19 vaccines and in vitro diagnostic medical

devices in response to the COVID-19 pandemic.

Immediately after item 10 in Part One of the Fifth Schedule

there shall be added the following new item

"10A. Until the 31 December 2022, services closely linked to

COVID-19 vaccines falling under sub-heading 3002.20 of the

Customs Tariff contained in the First Schedule to the Import Duties

Act.".

€0.09