Victor Boyhan (Independent) | Oireachtas source

I thank the witnesses for coming in. Everybody who does business with the Revenue likes to be on the right side of the organisation. That is an important point to make. Let us be clear here that I understand this evening's meeting is to discuss VAT refunds for unregistered farmers. That is the focus of the meeting and why the witnesses were asked to be here. I want to raise four points.

With regard to the VAT refund order and the VAT refund scheme itself, in the case of a random farmer, can he claim a VAT refund on an item for reconstruction, not construction, of farm buildings? Can he offset the cost of such an item against an expense on his farm return as well as claiming the VAT refund? Do the witnesses understand the question?