Peter Burke (Longford-Westmeath, Fine Gael)
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163. To ask the Minister for Finance the annual VAT intake in 2017 on plastics and materials used in the production of fodder and silage; and if he will make a statement on the matter. [23193/18]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that traders are not required to separately identify the yield generated from a particular activity or product type on their VAT returns. The information is therefore not available to provide an estimate of the VAT received from plastics and materials used in the production of fodder and silage.

The VAT charged on plastics and materials used in the production of fodder and silage can be recovered by VAT registered agricultural contractors, who in turn charge VAT on the supply of their services to farmers. VAT registered farmers are also entitled to recover this and other VAT borne on their input costs, while flat rate farmers are compensated for the VAT borne on their input costs through the flat rate addition applied to their supplies. The VAT borne on the production of fodder and silage making and other expenses associated with agricultural production are included in calculating the amount of the flat rate addition each year.