The Gazette 1985

64 / 406

GAZETTE APRIL 1985
Practice Notes
V.A.T. — Agricultural Land
The Office of the Revenue Commissioners have
recently accepted that applications made to the Land
Registry for registration of ownership in respect of
agricultural land under Section 49 of the Registration of
Title Act 1964 constitutes "legal services directly related
to agricultural land" for the purposes of V.A.T. Profes-
sional charges and vattable outlay arising out of such
applications will therefore attract V.A.T. at 5% at present
and 10% under the Budget proposals. •
Exchange Cont rol
Sectión 5 of the Exchange Control Act, 1954, of special
relevance to solicitors, provides that except with
permission of the Minister for Finance a person shall not
make or commit himself to make any payment to or by
the order of or on behalf of any person resident outside
the country or place or promise to place any sum to the
credit of any such person.
On foot of representations made by the Law Society the
Central Bank of Ireland has extended to Solicitors a
general permission to pay purchase monies on behalf of
resident clients to resident Solicitors acting on behalf of
non-resident Vendors of Irish property. It will, therefore,
not be necessary for solicitors acting for purchasers in
these cases to apply for Exchange Control Permission.
Solicitors acting for non-resident Vendors of Irish
property will of course continue to be obliged to obtain
Exchange Control Permission for the transfer of the funds
to their non-resident client. •
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For f u r t her i n f o rma t i on contact JAMES
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MERR I ON ROW, DUBL IN 2
Q 6 0 5 0 5 5 • 7 6 5 6 66
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