The flat rate of VAT for unregistered farmers was increased from 2.8 per cent to 3.3 per cent from 1 March 1997 at a cost of £9.3 million in 1997. VAT law provides that the registered purchaser, usually the co-op or meat factory, must give the farmer a copy of the invoice showing separately the total price, the net purchase price and the flat rate addition. The actual price, net of VAT, received for an animal depends, of course, on prevailing market conditions at the time. If the Deputy has any reason to believe that in specific cases the proper procedures are not being applied he should advise the Revenue Commissioners so that any such case can be investigated.