Michael Ring (Mayo, Fine Gael)
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Question 295: To ask the Minister for Finance when original invoices submitted as part of claims for VAT refunds by an unregistered farmer will be returned to a person (details supplied) in County Mayo; if this matter will be expedited as the invoices are needed for a grant application and the Revenue Commissioners have been informed of the urgency in this case. [7617/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am informed by the Revenue Commissioners that the claims for repayment of VAT referred to were paid to the farmer in question in January and May 2006. The farmer subsequently requested that two invoices, which he had submitted in support of the claims, be returned to him for use in connection with a grant application to the Department of Agriculture and Food. One of these invoices has since been returned by the Revenue Commissioners, but unfortunately it has not been possible to locate the other invoice, despite an extensive search. However, the Revenue Commissioners have been in touch with the Department of Agriculture and Food on the matter and I understand that the grant application will be processed taking account of the invoice in question.