Niamh Smyth (Cavan-Monaghan, Fianna Fail)
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235. To ask the Minister for Agriculture, Food and the Marine the funding avenues available to farmers to enhance safety measures on their farms; his plans for farmers to be able to claim back VAT on this equipment if they purchase it; and if he will make a statement on the matter. [21884/16]

Michael Creed (Cork North West, Fine Gael)
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There is a range of investments available under Targeted Agricultural Modernisation Scheme II measures to enhance safety of farms. Farmers can, in certain cases, claim back the VAT from the Revenue Commissioners except in the case of mobile equipment.