Tim Lombard (Fine Gael) | Oireachtas source

The change in interpretation is the issue. There is a view among farmers that in the last six to eight months there has been a definitive change in interpretation in Revenue. How can we move this forward? I do not want to misquote Mr. Egan. In his opening statement, he stated there would be a review or statement on how to move forward. Does Revenue have a timeline for when it will bring forward interpretations of what is appropriate? From speaking to meal bin companies, they are not doing any work. They will do maintenance and that is as far as they will go. No one will put in a new bin.

I take exception as regards the 10-tonne meal bin issue. In 1972, there was not a 10-tonne meal bin in Ireland. They did not exist. Every farmer in my parish got rebates. Maybe every farmer in the parish was wrong but I do not think they were. We have a significant issue as regards getting clarity. The first line is that there has been a change in policy. Otherwise, none of the applications made since 1972 would have been acceptable. That is the key issue here.

I am looking for clarity on timelines and a definitive definition of what is applicable. Mr. Egan's definition of milk tanks has been helpful to some degree. If I am correct, he stated it has to be a new build that incorporates a building tank. I do not want to misquote him but that is roughly what he said. Many farmers in my part of the world installed replacement tanks and probably got rebates. That clarification is helpful regarding the industry moving forward.

I think there has been a change in interpretation. We need to be fair to people here because otherwise everyone has been wrong for the past 30 years. I will put my question to Mr. Egan again. Has there been a change in interpretation, not of the Act but within Revenue, of this issue?