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Dáil Éireann debate -
Thursday, 2 Oct 2003

Vol. 571 No. 3

Written Answers. - Tax Rebates.

Ned O'Keeffe

Question:

113 Mr. N. O'Keeffe asked the Minister for Finance if a VAT refund can be awarded to a person (details supplied) in County Cork who has enhanced their premises. [21724/03]

I am informed by the Revenue Commissioners that a claim was received on 13 January 2003 from the person in question in respect of VAT incurred in the provision of an all-weather gallop. The Value-Added Tax (Refund of Tax) (No 25) Order 1993 (SI No. 266 of 1993) provides for the refund of VAT incurred by farmers in connection with certain construction costs for the purposes of a farming business.

All weather gallops relate specifically to horse training, which is not regarded as a farming activity for VAT purposes. Accordingly, the claim was refused and the claimant was informed accordingly.

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