Dáil Éireann - Volume 361 - 06 November, 1985

Written Answers. - VAT Refund.

72. Mr. Yates asked the Minister for Finance if a person (details supplied) in County Wexford is entitled to a VAT refund on works carried out under the farm modernisation scheme for which grants have been paid; and, if so, how such a claim is made and when it will be payable.

Minister for Finance (Mr. Dukes): A farmer who is not registered for value added tax is entitled to a refund of VAT borne or paid in relation to outlay on farm buildings or on land drainage or reclamation, subject to meeting the conditions set out in the Value-Added Tax (Refund of Tax) (No. 1) Order, 1972, (as amended). One such condition is that, if the work was carried out before 9 February 1983, the claimant must have been paid a grant by the Department of Agriculture, Roinn na Gaeltachta or the Land Commission. If the work was carried out after that date, no such condition applies.

I am advised by the Revenue Commissioners that an application has not been received from the person named. A claim form has been forwarded to him. When it has been completed and returned to the Revenue Commissioners with the documentation required, the claim will [1412] be considered. If it is in order it will be paid as soon as possible.