Niamh Smyth (Cavan-Monaghan, Fianna Fail)
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1279. To ask the Minister for Agriculture, Food and the Marine to review a case (details supplied); and if he can clarify updates on mentioned VAT exemption; and if he will make a statement on the matter. [1742/24]

Charlie McConalogue (Donegal, Fianna Fail)
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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. The rules for the reclaiming of VAT in respect of on-farm investments are set by the Office of the Revenue Commissioners, and are not under the remit of my Department.