asked the Minister for Finance if he is aware of the level of value added tax on replacement stock for hatcheries and commercial egg production.
Written Answers. - VAT on Hatcheries Replacement Stock.
141.
I am aware that the supply or importation of day-old chicks and laying-hens which, I assume, constitute most of the replacement stock to which the Deputy is referring, is liable to VAT at 23 per cent. However, persons engaged in the hatchery or commercial egg production business who are registered for VAT can get full relief from the tax charged and properly invoiced to them by the suppliers of this stock. Unregistered producers are compensated through the 2 per cent flat rate addition to their sales to registered purchasers. Hatching eggs are zero-rated for VAT purposes.