asked the Minister for Finance the total amount of VAT paid by farmers both registered and unregistered in each of the years 1985, 1986 and 1987; and the total amount of VAT claimed and paid by registered farmers and unregistered farmers.
Written Answers - VAT Payments.
87.
Registered farmers had a VAT liability of £2.6 million VAT in 1985, £3.2 million in 1986, and £4.1 million in 1987 in respect of sales of goods and services. However, as they deducted respectively, £6.5 million, £7.8 million and £9.3 million in respect of VAT incurred on purchases, the net position was that they were repaid by the Revenue Commissioners £3.9 million in 1985, £4.6 million in 1986 and £5.2 million in 1987.
In relation to unregistered farmers no VAT liability as such arises. The information available from VAT statistics indicates that the total amount of compensation to unregistered farmers for VAT incurred on purchases by them, through the flat-rate refund system and by repayment under the direct refund scheme, was of the order of £68 million in 1985, £79 million in 1986 and £72 million in 1987.