Oireachtas Joint and Select Committees
Wednesday, 8 May 2024
Joint Oireachtas Committee on Agriculture, Food and the Marine
VAT Refunds to Unregistered Farmers: Revenue Commissioners
Mr. Chad Egan:
I am happy to do so. I just want to make sure I have captured all the questions. They were about the slurry bags, the calf feeders, the bins, the heat and health monitoring system and the milk tanks. If I missed one, I am happy to be reminded of it.
The slurry bags come in different sizes. I know the Cathaoirleach is talking about the larger ones. Our approach is that we have to look at what the refund order says. The wording it uses is "construction, extension, alteration or reconstruction of a [farm] building or structure". We would have to consider that type of large slurry bag - I know the one the Cathaoirleach is talking about - as a structure or a building, and we do not believe it is a building or a structure. That is our interpretation. That is the view we have taken. We understand there is the grant we prepared or the cement or maybe some piping, but, from our interpretation of the order, we do not believe it would fall within the requirements. We also understand that they can be moved. I know there are different opinions on that. They are marketed as being able to be moved and reused. We can only apply the legislation as it is written.