Malcolm Noonan (Carlow-Kilkenny, Green Party) | Oireachtas source

The Deputy has raised this on a number of occasions through parliamentary questions and has also raised the point in recent weeks. I also note the point he made about the challenges around registering for VAT and the extra cost to farmers.

It is important also to note that Ireland maintains this refund order under an historical derogation permitted under the EU VAT directive. As the refund order is based on an historical derogation, it is not possible to expand the scope of the refund order and it would not be compatible with the EU VAT directive. At no stage has the refund order provided a basis for Ireland to issue VAT refunds to unregistered farmers in respect of farm equipment. This is clear in both the text of the VAT refund order in question as well as in VAT form 58 that farmers must use to reclaim their VAT. In the event that farmers have a query on the VAT refund order, they can contact Revenue through any of its secure online services, namely ROS or myAccount, which are excellent.

Finally, where a VAT refund is refused by Revenue, a farmer can appeal the decision to the Tax Appeals Commission, TAC. TAC is an independent statutory body hearing and determining appeals against assessments and decisions of the Revenue Commissioners including refusals under this refund order.

I note the points the Deputy has made about the agricultural tech sector also. I am not sure if my reply is of any reassurance to him----

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