Paschal Donohoe (Dublin Central, Fine Gael)

In relation to the figure of €30,000, I am not familiar with where that comes from. I am happy to look at any documentation. I accept there will be an impact as a result of this change.

On the point regarding the nature of the amendment, in effect, it will bring that part of farming within the normal operation of our VAT code. Under section 86A of the 2010 Act, the Minister for Finance excluded from the flat-rate addition the supply of any agricultural service of stock minding, rearing or fattening during the production of broiler chickens. From 1 September last, flat-rate farmers who provide broiler chicken services can no longer add the flat-rate addition percentage to the price of these services. Prior to this, they could add the flat-rate addition percentage if the supplies were made to VAT-registered businesses. This puts broiler chicken services on the same footing as other agricultural supplies that do not fall within the scope of the flat-rate scheme. The deadline of 1 September was the latest I could opt for without creating further issues regarding the confidence I have in the operation of our flat-rate VAT system. This issue has been going on for years. The poultry sector has been aware of the difficulty and complexity of this. When I engaged with a number of public representatives and, in particular, the farming sector overall earlier in the year, I indicated that this was the point at which this change would have to take effect.