asked the Minister for Finance if a person (details supplied) in County Wexford is entitled to a VAT refund on works carried out under the farm modernisation scheme for which grants have been paid; and, if so, how such a claim is made and when it will be payable.
Written Answers. - VAT Refund.
72.
A farmer who is not registered for value added tax is entitled to a refund of VAT borne or paid in relation to outlay on farm buildings or on land drainage or reclamation, subject to meeting the conditions set out in the Value-Added Tax (Refund of Tax) (No. 1) Order, 1972, (as amended). One such condition is that, if the work was carried out before 9 February 1983, the claimant must have been paid a grant by the Department of Agriculture, Roinn na Gaeltachta or the Land Commission. If the work was carried out after that date, no such condition applies.
I am advised by the Revenue Commissioners that an application has not been received from the person named. A claim form has been forwarded to him. When it has been completed and returned to the Revenue Commissioners with the documentation required, the claim will be considered. If it is in order it will be paid as soon as possible.