Paul Daly (Fianna Fail) | Oireachtas source

Revenue would have a lot to look at. I find it very frustrating to have to repeat myself. The Chair mentioned this in his opening statement. From last August or September, we all became inundated. If Mr. Egan were to give me a straight answer, I or the hypothetical farmer would have got the VAT on the milk tank back without any hassle for the second-hand shed in 2021. I, or any hypothetical farmer would not have got it back in 2023, so something did change. Mr. Egan seems to be stonewalling and will not admit something changed. As Deputy Fitzmaurice, the Chair and all previous speakers have said, we never had to bring the Revenue Commissioners in here before.

We never had the representations we have had since last August and September. Something changed. The Chair gave a good example about the calf feeders. It was a fait accompli. You bought a calf feeder and got the VAT back, then it all changed. It was also a fait accompliup to 2023 that if you bought a new milk tank and were not building a new milking parlour, you got the VAT back on it. Late last summer or in early autumn, the interpretation of whether the milk tank was going into a new shed or an old shed changed. We would not even be here this evening if there was not a change.

I am frustrated and find it hard to believe that the witnesses are stonewalling and will not even admit that there was a change. I came in this evening to see if we were going to get a resolution. We have been here for two hours and still have not admitted that there is a problem in need of resolution and that things have changed. We are inundated by farmers contacting us. They know there is a change. They never rang us before. It all started at the end of summer or in early autumn last year. It never happened before. The witnesses will not even admit that anything has changed, which is worrying me. Sure as night comes after day, in my theoretical example, for the fifth time, I would have got the money back on the milk tank for the second-hand shed in 2021 and would not in 2023. That is a change to me in any man's language.