Understanding the Claim for Refund of VAT on Rescue Boats and Related Equipment in Ireland
The Claim for Refund of Value-Added Tax (VAT) on Sea and Inland Waterways Rescue Boat or Craft / Equipment / Boathouse is an official form issued by the Office of the Revenue Commissioners under the code VAT 70. It is designed specifically for bodies involved in rescue and assistance services at sea and inland waterways, seeking reimbursement of VAT paid on relevant vessels, equipment, or structures. This article provides a comprehensive overview of the purpose, eligibility, required documentation, and submission process for this claim form.
Purpose and Scope of the VAT Refund Claim
This claim form is intended for organizations that have incurred VAT on the purchase, importation, hire, repair, or modification of rescue boats, crafts, equipment, or structures used exclusively for rescue and assistance operations. The refund aims to support organizations that provide vital safety services by alleviating the financial burden of VAT on their operational assets.
To qualify, the vessel or craft must not exceed a gross tonnage of 15 tonnes and must be designed or adapted explicitly for rescue or assistance activities. The claim also covers related equipment and structures that serve to house or operate the rescue vessels.
Who Can Submit a Claim?
The form is primarily intended for bodies that are not registered or required to register for VAT, such as certain rescue organizations or public safety bodies. When submitting the claim, applicants must provide evidence that their activities meet the criteria of rescue and assistance services at sea and inland waterways, typically confirmed through a statement from a recognized safety authority.
Key Information Required for Submission
1. Details of the Claimant Body
- Official name and address, including Eircode
- Personal Public Service Number (PPSN) or tax reference number
- Contact details: email and telephone number
- Name of the organization’s secretary or authorized signatory
2. Bank Account Details
- Account holder’s name
- Bank name and address (including Eircode)
- International Bank Account Number (IBAN)
- Bank Identifier Code (BIC)
3. Details of the Claim
| Information | Details |
|---|---|
| Name of Boat / Craft | Specify the vessel’s name |
| Registered No. of Boat / Craft | Provide the registration number |
| Gross Tonnage | Must be 15 tonnes or less |
| Total Claim Amount | State the total VAT amount claimed (€) |
| Description of Expenditure | Tick relevant boxes: supply, importation, hire, repair, modification, maintenance of the boat, equipment, or structure |
Supporting Documentation and Evidence
Applicants must enclose comprehensive documentation to substantiate their claim, including:
- Invoices or receipts showing VAT paid, with clear details of the goods or services
- Evidence that the vessel is designed or adapted for rescue purposes
- A statement from the Irish Water Safety Association confirming the nature of rescue activities, if applicable
- Lease or hire agreements, if relevant, along with proof of VAT paid
All supporting documents should be legible, dated, and show the VAT content, supplier details, and descriptions of the goods or services.
Declaration and Submission Process
Before submitting the form, the claimant must sign a declaration affirming that:
- The vessel or craft is used solely for rescue or assistance activities
- Any equipment or structures are used in conjunction with the rescue vessel for the same purpose
- The claimant body is not VAT-registered or required to be registered
- All information provided is true and accurate
The signed declaration must be submitted along with the completed form and supporting documentation to the Office of the Revenue Commissioners, Collector General’s Division, at the address specified in the official instructions.
Fill in your form directly online
No printing: type your details into the boxes of the official form, tick, then download the PDF ready to send.
- 1Type into the form boxes
- 2Tick in one click
- 3Save and download the PDF
Important Considerations and Deadlines
Claims must be submitted within four years of the end of the taxable period during which the VAT was paid. It is crucial to ensure all sections of the form are completed correctly, and all required evidence is attached, to prevent delays or rejection of the claim.
Applicants should retain copies of all documents submitted, as originals may be requested for verification. Additionally, claims for VAT refunds on lease or hire agreements must include relevant contractual documentation and proof of VAT payments.
Final Remarks
This official form and its accompanying instructions are designed to facilitate the reimbursement process for eligible rescue organizations. Proper preparation and adherence to the requirements will ensure a smooth application process, ultimately supporting the vital work of rescue services at sea and inland waterways in Ireland.