“Motor car” definition of section 1 of VAT Act

“motor car” includes a motor car, station wagon, minibus, double cab light delivery vehicle and any other motor vehicle of a kind normally used on public roads, which has three or more wheels and is constructed or converted wholly or mainly for the carriage of passengers, but does not include-

(a)     vehicles capable of accommodating only one person or suitable for carrying more than 16 persons, or

(b)     vehicles of an unladen mass of 3 500 kilograms or more; or

(c)     caravans and ambulances;

(d)     vehicles constructed for a special purpose other than the carriage of persons and having no accommodation for carrying persons other than such as is incidental to that purpose;

(e)     game viewing vehicles (other than sedans, station wagons, mini-buses or double cab light delivery vehicles) constructed or permanently converted for the carriage of seven or more passengers for game viewing in national parks, game reserves, sanctuaries or safari areas and used exclusively for that purpose, other than use which is merely incidental and subordinate to that use; or

(f)     vehicles, constructed as or permanently converted into hearses for the transport of deceased persons and used exclusively for that purpose;

[Definition of “motor car” amended by section 76 of Act 30 of 2000 and section 92 of Act 32 of 2004]

“Municipal rate” definition of section 1 of VAT Act

“municipal rate” means a rate levied by a municipality in terms of section 2 of the Local Government: Municipal Property Rates Act, 2004 (Act No. 6 of 2004), on ‘rateable property’ of an ‘owner’ as defined in section 1 of that Act respectively: Provided that a municipal rate does not include-

(a)     a single charge levied by that municipality for rates and other supplies of goods or services such as-

(i)      electricity, gas, water; or

(ii)   drainage, removal or disposal of sewage or garbage; or

(iii)  goods or services that are incidental to, or necessary for the supply of those goods or services, to that owner; or

(b)     a rate levied in respect of supplies of goods or services contemplated in paragraph (a);

[Definition of “municipal rate” inserted by section 40 of Act 9 of 2006]

“Outbound insurance policy” definition of section 1 of VAT Act

“outbound insurance policy” means a travel policy which provides insurance cover in respect of a passenger transported from the Republic to a destination in an export country or from a place outside the Republic to another destination outside the Republic as part of an international journey;

[Definition of “outbound insurance policy” inserted by section 77(1)(d) of Act 17 of 2017 and substituted by section 89(c) of Act 23 of 2018]

“Person” definition of section 1 of VAT Act

“person” includes any public authority, any municipality, any company, any body of persons (corporate or unincorporated), the estate of any deceased or insolvent person and any trust fund;

[Definition of “person” substituted by section 101(e) of Act 31 of 2005, by section 40(1)(k) of Act 9 of 2006 and by section 66(1)(d) of Act 34 of 2019 effective on 1 April, 2020]

“Prescribed rate” definition of section 1 of VAT Act

“prescribed rate” in relation to any interest payable in terms of this Act means a rate equal to the rate fixed from time to time by the Minister by notice in the Gazette in terms of section 80(1)(b) of the Public Finance Management Act, 1999 (Act No. 1 of 1999): Provided that where the Minister fixes a new rate in terms of that Act, that new rate applies for purposes of this Act from the first day of the second month following the date on which that new rate came into operation;

[Definition of “prescribed rate” inserted by section 1 of Act 61 of 1993, amended by section 9 of Act 20 of 1994, GN 1505 of 1998, GN 541 of 1999, GN 1065 of 1999, GN 184 of 2000 and GN 1160 of 2002 and substituted by section 114 of Act 74 of 2002 and section 43 of Act 16 of 2004]

[Definition of “prescribed rate” to be substituted by section 271 of Act 28 of 2011 with effect from a date determined by the President by proclamation in the Gazette]