asked the Minister for Finance the amount of V A T paid by farmers on farm inputs and costs in each of the last five years.
Ceisteanna—Questions. Oral Answers. - VAT on Farm Costs.
6.
Reliable details of the amount of V A T paid by farmers on farm inputs and costs are not available. However, V A T law contains a number of measures aimed at providing relief for the estimated amount of VAT borne by farmers on their purchases of goods and services and it is considered that the amount of relief granted under these measures is approximately equal to the VAT borne. In the case of farmers registered for the tax, relief is allowed by direct claim by the farmer in his VAT returns. In the case of unregistered farmers, relief is allowed through the flat-rate compensation system operated through traders purchasing farmers' output.