What qualifies for a VAT refund on the farm?
Revenue’s change of interpretation caused confusion but new guidelines provide more clarity for farmers. Here’s everything you need to know
Silos and the construction, extension or alteration of farm buildings qualify for VAT refunds. Photo: Getty
There has been much confusion over the past 18 months as to exactly what types of capital investment qualify for a VAT refund for unregistered farmers.
This confusion has not arisen from any change in the law, but rather a change in interpretation by Revenue of what constitutes a ‘moveable good’.
