Pearse Doherty (Donegal South West, Sinn Fein) | Oireachtas source

I move amendment No. 93:

In page 129, between lines 17 and 18, to insert the following subsection:“(2) Where, in relation to a supply of agricultural produce or an agricultural service by a flat-rate farmer, an invoice is issued, that invoice must carry a VAT number and PPS number for moneys claimed against income tax by farmers and farm businesses.”.

This amendment seeks to insert a new subsection. The section itself deals with the flat-rate to farmers and the proposed subsection (2) states: "Where, in relation to a supply of agricultural produce or an agricultural service by a flat-rate farmer, an invoice is issued, that invoice must carry a VAT number and PPS number for moneys claimed against income tax by farmers and farm businesses." The amendment is straightforward and aims to ensure that all farm invoices from all farm contracting services carry a VAT number and a PPS number for moneys claimed. The proposed measure has been advocated by the contracting and farming communities who believe that enacting such a measure would do away with black market activity in agricultural sectors of the economy. It is a positive amendment which I hope the Minister of State will accept.