In relation to filing dates, means an accountable person who has been authorised in writing by the Collector-General and "authorise" and "authorisation" shall be construed accordingly.

See Registration for VAT

A period, as determined by the Collector-General from time to time in any particular case, consisting of a number of consecutive taxable periods not exceeding 6 or such other period not exceeding a continuous period of 12 months as may be specified by the Collector-General

A period of 12 months ending on the 31st December, but if a taxable person customarily makes up accounts for periods of 12 months ending on another fixed date, then, for such a person, a period of 12 months ending on that fixed date.

In relation to a capital good, means the period encompassing the number of intervals as provided for in section 64(1)(a) VAT Consolidation Act 2010 during which adjustments of deductions are required to be made in respect of a capital good.

A person who acts on behalf of a principal for the purpose of bringing his principal into contractual relations with third parties.

A travel agent acting as principal is a taxable person who buys and sells travel services in the course of his or her business activity, and includes in particular tour operators.

In respect of a taxable period -

Agricultural machinery is equipment or machinery used by a farmer entitled to the flat-rate addition in the course of his or her normal farming activities as defined in Schedule 4 to the VAT Consolidation Act 2010. This definition also covers commercial vehicles used in the course of the farming business.

In relation to a farmer, means goods (other than live greyhounds) produced by the farmer in the course of an agricultural activity.