Michael Ring (Mayo, Fine Gael)
Link to this: Individually | In context

Question 183: To ask the Minister for Finance if an unregistered farmer can make a VAT reclaim for specific works (details supplied). [33320/08]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
Link to this: Individually | In context

I am advised by the Revenue Commissioners that under the terms of the Value-Added Tax (Refund of Tax) (No. 25) Order, 1993, SI No. 266 of 1993, a farmer who is not registered for VAT may claim a refund of VAT paid by him or her in relation to the construction, extension, alteration or reconstruction of farm buildings and structures, including farm roads, on lands owned or occupied by him or her, where the works in question are designed for use solely or mainly for the purposes of the farming business.

Forestry is an agricultural production activity for the purposes of VAT law. Thus, VAT paid by a farmer in relation to the construction of a road into a forest, including VAT on the materials and hire of machinery used in the construction, may be reclaimed under the terms of that Refund Order.