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Dáil Éireann debate -
Thursday, 23 Nov 1972

Vol. 263 No. 13

Ceisteanna—Questions. Oral Answers. - VAT on Turkeys.

18.

asked the Minister for Finance the position regarding value-added tax on turkeys; if value-added tax will be levied on turkeys sold live at sales; if turkey purchased by housewives, victuallers and dealers and purchased live from farmers are liable for this tax; if turkeys purchased dead, at sales are liable for tax; if he intends to waive this tax on any of these turkeys; and if he will make a full statement on the matter.

Value-added tax at the rate of 5.26 per cent is payable on sales of turkeys by registered persons. Tax is not payable on sales by unregistered persons. Where sales are made by an unregistered farmer to a registered dealer, the dealer is entitled to take a credit of 1 per cent of the purchase price against his own tax liability on his sales. This will enable the dealer to pay the farmer a higher price, without affecting the final retail price of turkeys. These provisions apply equally whether the turkeys are sold alive or dead. I do not intend to change these arrangements.

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