Dáil Éireann díospóireacht -
Thursday, 25 Nov 1993

Vol. 436 No. 3

Written Answers. - Organic Fertilisers.

Noel Ahern

Ceist:

100 Mr. N. Ahern asked the Minister for Agriculture, Food and Forestry if, in view of his previously stated policies to assist organic farming, he will re-examine his decision and interpretation of the Fertilisers Feeding Stuffs and Mineral Mixture Act, 1955 and allow organic fertilisers with naturally included nutrients to compete on the same VAT rate as manufactured fertilisers as in the case of a company (details supplied) in Dublin 11.

Minister for Agriculture, Food and Forestry (Mr. J. Walsh)

The Value Added Tax Act, 1972 provides, inter alia, that a zero per cent rate of VAT may be applied to a product which is a Fertilisers, within the meaning of the Fertilisers, Feeding Stuffs and Mineral Mixtures Act, 1955. The Revenue Commissioners sometimes seek the technical advice of my Department on products for which they have received applications for exemption.

The product which is the subject of the Deputy's question was examined under this arrangement. It was found that it was not manufactured as a fertiliser and did not have any plant nutrients added. Nutrient elements occurred only in minute levels which are common to all organic material including vegetation material and agricultural soil. The product would not therefore add any additional growing power to plants or crops. It cannot be classified as a fertiliser within the legal or general meaning of the word.