Frank Feighan (Roscommon-South Leitrim, Fine Gael)
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Question 80: To ask the Minister for Finance the reason a refund of VAT for an unregistered farmer was refused on a slated shed in respect of a person (details supplied) in County Leitrim. [42089/08]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I am informed by the Revenue Commissioners that while a refund of VAT may be made to a farmer who is not registered for VAT, there is a requirement that the claimant must comply with income tax legislation which includes registration for income tax and submission of annual returns.

The Commissioners received a claim for refund of VAT in this case on 6 October 2008. However, as the claimant was not registered for income tax, the claim was returned to him on that date with an application form to enable him register for income tax. It was explained that once this was done, the claim could be resubmitted.

When the requirements mentioned above are complied with and the claim resubmitted, the Commissioners will process the claim.

Frank Feighan (Roscommon-South Leitrim, Fine Gael)
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Question 81: To ask the Minister for Finance the reason a refund of VAT for an unregistered farmer was refused on a slatted shed in respect of a person (details supplied) in County Roscommon in view of the fact that they have a current tax clearance certificate; and when the original invoice will be returned to them. [42090/08]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I am informed by the Revenue Commissioners that a claim for refund of VAT was received from the person in question on 6 October 2008. Some doubts arose in relation to the matter as the claimant was not registered for income tax in respect of his farming activities. However, subsequently, the claimant applied for and obtained a tax clearance certificate and in these circumstances the claim has been reconsidered and a cheque for the full amount will issue shortly.

I understand that the invoices, which accompanied the claim, have already been returned to the claimant.