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:
They are emptied, but our understanding is that they can be reused. Essentially, we have to look at the wording we have in the legislation. It is about whether we could consider it to be a structure, and we just do not see the slurry bags - of any size but particularly larger ones - as structures for the purposes of a refund order.
The industry has raised the calf feeders with us as well. The Cathaoirleach mentioned TAMS. The order is not linked to TAMS; it is a separate matter. We do not base our decisions on what TAMS allows or does not allow. The calf feeders are bolted on. There are different sizes as well. With these types of things, the key thing is whether we would consider it a fixture. We have to be mindful of the wording of the order, which refers to the construction of a farm building or structure. Fixtures can come within the order but they have to be permanently installed. That is the test we have. If they can be removed easily, and we believe they can be, they are not fixtures. If they cannot be removed easily and cause damage to the building or the structure or to themselves when they are removed, generally they would be allowable. We would not class these items as fixtures in that case. The sector has asked us to look at this, so it is something we are considering as part of the updated guidance because we know there is a view out there that they should be allowable. As part of our process of updating the guidance, we will clarify whether or not we have changed our position on that.
The bins are interesting because they come in different sizes. When I mention 10-tonne bins, I am talking about the large silos attached to the ground. We consider them to be structures. That is why they are let in. The other, smaller bins are movable. We would not consider them to be structures. That is why we do not let them in. However, the sector has raised this with us. The Irish Creamery Milk Suppliers Association has raised it with us, so we are looking at it to see whether that size is appropriate. As part of this process of reviewing and updating our guidance, we are looking at whether that size requirement is too high, but this type of item would have to be considered a structure. The smaller ones then would have to be considered a fixture, but we do not think they are at the moment.
As regards the heat and health monitoring system, my understanding is that these come in combination, that there is a collar around the-----