Martin Heydon (Kildare South, Fine Gael)
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Greenkeepers, golf courses, sports turf and similar operators are covered by this. They have to register as users. It depends whether the club purchases the fertiliser separately or if it is sold by the operator. An operator might offer an overall package where the club pays X amount of money for the process and part of the cost is for the fertilser.

It is the same as a farmer dealing with a contractor in that the vast majority of farmers will sell fertiliser on their own account, the contractor will collect it in the co-op, and it will be paid and charged to the farmer. In some limited instances, the contractor buys it or the local merchant has the contractor as part of it, and it is all one bill. The contractor is the end user in that case. It would depend on those circumstances for the GAA club and whether its members are buying the fertiliser themselves or whether they are the end user.