Paschal Donohoe (Dublin Central, Fine Gael) | Oireachtas source

This section amends section 86 of the Value-Added Tax Consolidation Act 2010, which deals with special provisions for tax invoiced by flat-rate farmers. It confirms the budget increase in the farmers' flat-rate addition from 5.4% to 5.6%. The new rate of 5.6% will continue to achieve full compensation for farmers under the flat-rate scheme.