Paul Daly (Fianna Fail) | Oireachtas source

To make it simple, if I had bought a milk tank in October 2021 and was putting it into my existing shed, would I have got the VAT back? If I bought the same milk tank in October 2023 and was putting it into an existing shed, would I have got the VAT back? I would have in 2021 but I would not in 2023. This is what changed. I ask the witnesses to tell me this is not a change.