(1) THAT the rate of value-added tax chargeable on the supply of goods and services provided for by section 46(1)(cb) of, and paragraphs 3(1), 3(3), 7(b) to (e), 8, 11 and 13(3) of Schedule 3 to, the Value-Added Tax Consolidation Act 2010 (No. 31 of 2010), being 9 per cent until 28 February 2023, be extended until 31 August 2023 and that section 46(1)(cb) of that Act be amended accordingly.

(2) THAT this Resolution shall have effect on and from 23 February 2023.

(3) IT is hereby declared that it is expedient in the public interest that this Resolution shall have statutory effect under the provisions of the Provisional Collection of Taxes Act 1927 (No. 7 of 1927).

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