asked the Minister for Finance if the owner of the fishing boat Rose d'Ivoire will now be entitled to a refund of VAT as he has got a grant from An Bord Iascaigh Mhara for equipment for this boat.
Written Answers. - Fishing Boat VAT Refund.
161.
Under the Value-Added Tax (Refund of Tax) (No. 2) Order, 1972, which governs such cases, the owner in question will not be entitled to a refund of VAT.
Under the order, refunds in respect of fishing boats are restricted to cases where the owner got financial assistance from An Bord Iascaigh Mhara in respect of the purchase of the boat.