asked the Minister for Finance if VAT repayments on farm development projects are being withheld; if so, the total amounts involved; and the reason for delays in making the refunds.
134.
Written Answers. - Farm Development Projects.
133.
asked the Minister for Finance if VAT refunds on farm development projects of less than £100 are not being refunded; the amount of money due; and the reason for not making the refunds in question.
I propose to take Questions Nos. 133 and 134 together.
I am advised by the Revenue Commissioners that VAT repayments on farm development projects are not being withheld. I understand that there are generally no excessive delays in making VAT repayments where claims are properly completed and documented.
Under the Value Added Tax (Refund of Tax) (No. 17) Order, 1984, claims for refund may be made only in respect of outlay involving a total amount of tax of more than £100. Since the making of the order, 77 claims for sums of £100 or less, involving a total amount of £4,971, have been received. The £100 limit was introduced with a view to containing the significant increase in numbers of claims, expected as a result of the removal of the grant aid certificate requirement, so as to make the best use of available staff resources. Claimants will be individually informed that such claims may be resubmitted when eligible claims totalling more than £100 are available.