Claire Kerrane
Question:158. Deputy Claire Kerrane asked the Minister for Finance if consideration will be given to including automatic calf feeders as VAT refundable; and if he will make a statement on the matter. [20743/24]
View answerWednesday, 8 May 2024
Questions (158)
Written answers
The VAT treatment of goods and services is subject to EU VAT law, with which Irish VAT law must comply.
As the Deputy will be aware, Irish VAT law permits flat-rate farmers to reclaim VAT they incur on some particular business expenditure, as set out in the 2012 Refund Order. The Refund Order is permitted under EU law, subject to certain conditions, including that its scope is not extended. This means that the order may not be altered to permit refunds of VAT incurred on farming business costs that are not currently provided for in the order, such as automatic calf feeders.
The Deputy may wish to note that VAT registered farmers can claim an input credit for the automatic calf feeder through their VAT return.