Jackie Cahill (Tipperary, Fianna Fail) | Oireachtas source

We have had a very robust exchange of views and I am sure that our guests realise this is a huge issue for us, as public representatives. We disagree on the statement but that is where we are at. I know that the Revenue Commissioners are in discussions with the farming organisations and will produce guidelines. We have discussed a number of issues, including the size of meal bins. I want photographic evidence that a meal bin is bolted to a concrete base to be accepted as proof of it being a fixture. I think it very wrong to discriminate against smaller operators who have bins and larger operators who install different sizes of bins to use in the mixing of rations for stock. I ask the Revenue Commissioners to examine the issue of meal bins again.

The Revenue Commissioners in one of their statements have said that modifications to a building to accommodate a milk tank will be considered, which is most welcome. They have clarified that new builds are okay.

The issue of calf feeders was a bone of contention with a lot of my constituents. Again, I ask the Revenue Commissioners to give serious consideration to costs being VAT refundable, where evidence can be shown that calf feeders are bolted to a wall in a shed where the feeders are being operated and become a fixture in a shed.

Earlier I made a strong point about slurry bags. I cannot understand how anyone can think a slurry bag can be moved from one place to another. Again, I ask the Revenue Commissioners to accept photographic evidence of what is used to make a slurry bag permanent in a place. I ask that such evidence is taken on board when determining the slurry bag is a fixture where it has been installed on a farm.

Senator Paul Daly made a point about advances in technology and I would like the Revenue Commissioners to consider the issue. Robotic scrapers are a way forward. As the Senator said, robotic scrapers are a safer mechanism in sheds than scrapers on pulleys, etc. Over the years there will be more technological advances so it would be a retrograde step if advances in technology are excluded from availing of the VAT rebate. Again, I ask the Revenue Commissioners to give consideration to robotic scrapers and see whether this new technology can be included.

Earlier we talked about heat detection and it was mentioned that collars were excluded. I said in jest that boluses are used which are a lifelong fixture in the animal. If there is an argument that a collar can be moved then a strong argument can be made that if a bolus is put in for heat detection then the cost should be VAT refundable.

I ask the Revenue Commissioners to take on board all the points that have been made here today. As I said, the Minister for Finance answers our parliamentary questions. Obviously, as legislators, we have lobbied the Minister for Finance on these matters. We, as public representatives, have conveyed our views loud and clear to him. As I said, there was disagreement between us today on certain items but I sincerely thank the delegation for engaging with us. I hope that following their discussions with the farming organisations we can bring clarity to these matters. My firm hope is that we can return to the previous interpretation of what was VAT refundable.

Briefly at the start of this meeting I mentioned the VAT rebate on the products that farmers sell. Again, it is a complex issue. If we can get this VAT refund for the rest of the farmers back on an even keel then this evening's exchange will have been worthwhile.

I hope that the strong views we have expressed here will be taken on board by the Revenue Commissioners. When the Revenue Commissioners publish their guidelines we, as a committee, will give them close consideration. I suggest we may want to arrange another engagement with representatives of the Revenue Commissioners at that stage. Everything that we expressed here today was said on behalf of the people we represent and I hope our guests took what we said in that manner.

Finally, I thank our guests for coming here today and for the information.