Ceisteanna ar Pholasaí nó ar Reachtaíocht - Questions on Policy or Legislation
Dail Éireann — 2023-12-07
============================================================

Jackie Cahill (FF), Tipperary

I raise a Revenue issue with the Minister. Farmers who are unregistered for VAT have always been able to reclaim it for infrastructural projects on their farms. In the past couple of months, Revenue has started to exclude items from that list, for example, slurry bags, automatic calf feeders, bulk milk tanks and automatic scrapers. This is completely unjustified by Revenue. It completely changes the VAT treatment for farmers unregistered for VAT. I request that the Government open dialogue with Revenue to get these decisions reversed. If they are not reversed, the whole issue of the VAT rebate rate for farmers, which is currently set at 4.8%, has to be revisited.

---

Source: Houses of the Oireachtas. Licensed under CC BY 4.0 (https://creativecommons.org/licenses/by/4.0/). The Official Report is revised after first publication; the fetch timestamp below identifies the version quoted.

Record URI: https://data.oireachtas.ie/akn/ie/debateRecord/dail/2023-12-07/debate/main
Retrieved: 2026-08-14T04:52:30+00:00
Sitting date: 2023-12-07