Michael Healy-Rae (Kerry, Independent)
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368. To ask the Minister for Agriculture, Food and the Marine if the case of a person (details supplied) will be examined; and if he will make a statement on the matter. [38962/24]

Charlie McConalogue (Donegal, Fianna Fail)
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The person named submitted an application under the Dairy Capital Investment Scheme of the Targeted Agriculture Modernisation Scheme (TAMS 3) and subsequently received approval to carry out this investment.

A claim for payment was submitted on 4 July 2024, which has now been processed and approved for payment. I understand the payment for the above named will be included in next week's payment run.

Farmers who qualify for grant aid under TAMS 3 are grant aided on the lower of the reference cost or the receipted cost of the item, excluding VAT.

Tax policy is determined by the Minister for Finance and the rules for the reclaiming of VAT are set by the Office of the Revenue Commissioners.