Christopher O'Sullivan (Cork South West, Fianna Fail)
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38. To ask the Minister for Finance if measures will be introduced to allow inshore fishers who only have the option for petrol-fuelled outboard engines to avail of the scheme under which they can claim VAT back on the petrol, as is the case with diesel engines; and if he will make a statement on the matter. [26777/22]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that, in accordance with the EU and Irish VAT law, fishers can decide whether or not they wish to register for VAT.

Many fishers do not elect to register for VAT and therefore they are not entitled to recover VAT incurred on their expenses. However, VAT unregistered fishers may be able to claim a repayment of VAT paid on the purchase or importation of marine diesel for use on a registered sea-fishing vessel, under the Value-Added Tax (Refund of Tax) (no. 16) Order,1983. The refund order does not provide for a refund of VAT incurred on petrol. Under the VAT Directive, with which Irish VAT legislation must comply, this refund order cannot be expanded.

The Deputy may wish to know that even if the taxpayer is registered for VAT and makes only taxable supplies, the VAT Consolidation Act provides that VAT cannot be reclaimed on petrol, otherwise than as stock-in-trade.