Vol. 488 No. 7
197 Mr. Perry asked the Minister for Finance if he will review and reverse the decision made by his Department on the VAT refund for a person (details supplied) in County Sligo in view of the fact that the work was carried out over the years on the farm; and if he will make a statement on the matter. [7291/98]
I am informed by the Revenue Commissioners that this case has been reviewed.
Refunds of VAT to unregistered farmers are made under the Value Added Tax (Refund of Tax) (No. 25) Order, 1993. This order provides for refunds of VAT on the cost of construction of farm buildings and roads as well as fencing and drainage of land. It is understood from the Revenue Commissioners that the work in question is not covered by the order.
