Mr. Niall Cody:

It is classified as new equipment but not as construction. The purchase of the new bulk tank is not refundable under the VAT 58 scheme because it is not construction. In fact, some of the stuff we have seen would suggest that the original should never have been allowed. One can now see second-hand, reconditioned bulk tanks for sale. This calls into question whether they were ever fixtures in the first place. These are the challenges we have.