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

I move amendment No. 83:

In page 79, between lines 28 and 29, to insert the following:
“62. Section 80 of the Principal Act is amended by inserting a new subsection between subsections (5) and (6) to read as follows:
“(5A) 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.”.”.

I tabled a similar amendment to the previous Finance Bill, on which we had a discussion. It is an amendment proposed by those involved in farm contracting services. The idea is that all invoices for farm contracting services include a VAT number or PPS number for moneys claimed. This is being advocated by the contracting and farming communities who believe enactment of this measure would do away with black market activity in the agricultural sector.