Dáil Éireann Debate, Tuesday - 20 November 2012
191. Deputy Billy Timmins asked the Minister for Finance the position regarding a refund of VAT in respect of a person (details supplied) in County Wicklow; and if he will make a statement on the matter. [51080/12]
View answerI am advised by Revenue that an application for a refund of VAT was received from the person concerned on 28 August 2012. This application was in respect of the purchase of a wind turbine and related site works. The refund of VAT in respect of wind turbines is governed by the Value-Added Tax (Refund of Tax) (Flat-rate Farmers) Order 2012. This order stipulates that in order to qualify for a refund of VAT, equipment must be named on the Triple E Product Register which is a public database maintained by the Sustainable Energy Authority of Ireland (SEAI) containing a list of products which comply with the energy efficiency criteria of that Authority.
The particular equipment purchased in this case was not on the SEAI Triple E Register at the time the application was made. In the circumstances the application for the refund was refused and the person concerned was advised of the reason for refusal.
I can confirm that the SEAI Triple E Product list is being updated to include, among others, the equipment identified in the VAT refund application. When this is done, officials from my Department will contact the person concerned to inform him of the change. Revenue has informed me that the application may then be resubmitted and the refund processed accordingly.
