Dáil Éireann Debate, Thursday - 26 October 2023
226. Deputy Michael Healy-Rae asked the Minister for Agriculture, Food and the Marine the reason VAT cannot be claimed back on calf feeders under the TAMS grant (details supplied); and if he will make a statement on the matter. [47070/23]
View answerThe Targeted Agriculture Modernisation Scheme (TAMS 3) provides grants to farmers to build and/or improve a specified range of farm buildings and equipment on their holdings.
Farmers who qualify for grant aid under TAMS 3 are grant aided on the lower of the reference or receipted cost of the item excluding VAT. The rules for reclaiming of VAT are set by the Office of the Revenue Commissioners and are not under the remit of my Department.
