Michael McGrath (Cork South Central, Fianna Fail)
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I am advised that Revenue has received a claim for refund under the Value-Added Tax (Refund of Tax) (Flat-rate Farmers) Order 2012 from the person (details supplied). The claim was returned to the claimant for further information and was resubmitted to Revenue on 2 February 2024.

The peak filing period for these claims is between mid-November (the Income Tax filing period) and late January, hence Revenue has experienced a large volume of claims and is currently addressing a 6-week backlog. These claims are dealt with in date order of receipt of fully completed applications.