Jim O'Callaghan (Dublin Bay South, Fianna Fail) | Oireachtas source

Finally, I wish to ask Mr. Cody about a separate but equally important issue. As he will be aware, there is a concern on the part of farmers in Ireland about the extent to which they are entitled to qualify for a VAT 58 refund in respect of certain farm machinery. Is that an issue on which the Revenue Commissioners have been engaging with farmers or do they view it as that is provided for in the law, this is the interpretation of it and they cannot deviate from it?