Regulations, 2021

L.N. 5 of 2021

VALUE ADDED TAX ACT

(CAP. 406)

Value Added Tax Act (Eighth 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 Citation and

Act (Eighth Schedule) (Amendment) Regulations, 2021 and these scope

regulations shall be read and construed as one with the Eighth

Schedule to the Value Added Tax Act, hereinafter referred to as the Cap. 406.

"Eighth Schedule".

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

Directive (EU)2020/2020 if the 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.

The Eighth Schedule shall be amended as follows

Amends the

Eighth

Schedule.

(a) in paragraph (i) of item 4 thereof, the words "diving

equipment." shall be substituted by the words "diving

equipment;" and immediately thereafter there shall be added the

following new paragraph

"(j) until the 31 December 2022, 9027.80.80 and

3821.00 where the goods under these sub-headings consist

of COVID-19 in vitro diagnostic medical devices."; and

(b) immediately after item 4 thereof there shall be added

the following new item

"4A. Services closely linked to COVID-19 in vitro diagnostic

devices

Until the 31 December

5%

2022, services closely linked to

goods under sub-headings 3822;

3002.15;

9027.80.80

and

3821.00 where the goods under

these sub-headings consist of

COVID-19 in vitro diagnostic

devices.

€0.18