Turf Cutting

Dáil Éireann Debate, Thursday - 14 December 2023

Thursday, 14 December 2023

Ceisteanna (422)

Michael Creed

Ceist:

422. Deputy Michael Creed asked the Minister for Agriculture, Food and the Marine if he is aware of the widespread dissatisfaction amongst farmers regarding the issue of VAT refunds in respect of certain items of expenditure (details supplied); if he accepts that these changes by the Revenue Commissioners without prior notification represent an unfair changing of the rules for farmers without adequate consultation or notice; the conversations and meetings he has had with the Minister for Finance or the Revenue Commissioners on the matter; and if he believes, on the grounds of legitimate expectation, that farmers who incurred expenditure on the presumption of being entitled to a VAT refund, should be refunded. [55939/23]

Freagraí scríofa

Minister for Agriculture, Food and the Marine

The 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.  There is an indicative budget of €370 million available for the period 2023-2027, and all investments must be linked to Climate, Environment or Animal Welfare.  

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. Tax policy is determined by the Minister for Finance The rules for the reclaiming of VAT are set by the Office of the Revenue Commissioners, and are not under the remit of my Department.