Oireachtas Joint and Select Committees

Thursday, 28 November 2019

Public Accounts Committee

2018 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 17 - Tax compliance interventions
Chapter 18 - Tax relief on film production

9:00 am

Mr. Niall Cody:

In addition to the flat rate VAT, unregistered farmers are entitled to claim back VAT on farm buildings. They had 20,000 claims, totalling €59 million in VAT on capital development for slatted sheds and so on. The Deputy has probably claimed a number of them.


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