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:
If I may move on to the milk tanks, we allow them where there is a new build of a milk parlour as part of that but, outside of that, if it is a replacement, we do not allow it. We have taken the view that they are not fixtures but we have taken quite a flexible approach to our consideration of a milk parlour being built. It requires a milk tank, so that is the reasoning behind it. The industry has asked us to look at that, so we are considering that again as part of our review and update of the guidance.