Michael Healy-Rae (Kerry, Independent)
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436. To ask the Minister for Agriculture, Food and the Marine the reason the rebate on VAT that was available to farmers buying milk tanks is being withdrawn (details supplied); if this will affect farmers putting up new milking parlours; and if he will make a statement on the matter. [56065/23]

Charlie McConalogue (Donegal, Fianna Fail)
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I propose to take Questions Nos. 436 and 441 together.

The Targeted Agriculture Modernisation Scheme (TAMS 3) provides grants to farmers to build and/or improve a specified range of farm buildings and equipment on their holdings. There is an indicative budget of €370 million available for the period 2023-2027, and all investments must be linked to Climate, Environment or Animal Welfare.

Farmers who qualify for grant aid under TAMS 3 are grant aided on the lower of the reference or receipted cost of the item, excluding VAT. Tax policy is determined by the Minister for Finance The rules for the reclaiming of VAT are set by the Office of the Revenue Commissioners, and are not under the remit of my Department.