asked the Minister for Finance why a person (name supplied) in County Laois was not considered exempt from the payment of over £61 VAT on drainage pipes used by him in carrying out a land project scheme on his farm in 1975 for which a grant was paid.
Written Answers. - Laois VAT Charge.
51.
I am informed by the Revenue Commissioners that an application for refund was received from the claimant on 21st January, 1976 accompanied by suppliers' statements of account and other documents. It was returned to him on 2nd February with a request to attach the certificate of payment of the grant and invoices from the suppliers showing the value-added tax paid. A reply has not been received.