Tim Lombard (Fine Gael) | Oireachtas source

It is great to have the Revenue before us. I apologise for being late. I was stuck in a meeting in another Department.

Mr. Egan says Revenue has not changed its interpretation of the law of this refund order. That is a very bold statement to make. Does he think it is a fair statement, that the Revenue has not changed its interpretation of issues regarding bull tanks, meal bins, all the way through? Is he happy to stand over his statement that no application has been made since the mid-seventies? That is a different interpretation as to what is being proposed at the moment.

In 2002, I put in a 3.5-tonne meal bin, bolted it to the ground, put it up and got the VAT back in six weeks. Today I would not get that done under the interpretation that is put before the Oireachtas that only a 10-tonne meal bin would qualify. Is that a different interpretation or was I wrong in 2002?