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Donohoe, Paschal

Tuesday, 2 July 2019

Dáil Éireann Debate
Vol. Nbr.


Help-To-Buy Scheme Data

Was asked: the number of persons in County Mayo that have availed of the help to buy scheme in 2018 and to date in 2019.More Button

Revenue statistics on the Help to Buy incentive are published at the following link:

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National Economic Dialogue

Was asked: if he will report on the National Economic Dialogue Conference in June 2019.More Button

As the Deputy will be aware the fifth National Economic Dialogue took place on June 26th and 27th this year. This dialogue plays an integral part in the preparations...More Button

VAT Exemptions

Was asked: if he will provide for the removal of VAT for low emission slurry spreading equipment; and if he will make a statement on the matter.More Button

The VAT rating of goods and services is subject to EU VAT law, with which Irish VAT law must comply. In accordance with Irish VAT legislation, slurry spreading equipment is liable to VAT at the st...More Button

I am advised by the Revenue Commissioners that farmers may elect to register for VAT or be treated as flat-rate farmers for VAT purposes. Farmers that are registered for VAT have an entitlement t...More Button

Tax Code

Was asked: if a person (details supplied) in County Kildare is paying the correct tax on their pension.More Button

I am informed that the person in question is in receipt of a pension from the Department of Employment Affairs and Social Protection (DEASP) and receives a private occupational pension.More Button

Revenue has confirmed that where a person is in receipt of both a State pension and a private pension, any income tax that may be due in respect of the State pension is collected by reducing the ...More Button

For example, where a person in receipt of both a State pension and a private pension receives an increase of €5 per week (€260 per year) in the State pension, an additional tax liability of €1 pe...More Button

Revenue has also advised me that it has examined the tax record of the person concerned and is satisfied that the correct amount of tax is being deducted. Revenue has contacted the person and cla...More Button

Financial Services Regulation

Was asked: the reason the criteria for the industry fund levy for the Central Bank was devised; and if he will make a statement on the matter.More Button

Was asked: the proposed breakdown for each contributor of the industry fund levy; and if he will make a statement on the matter.More Button

I propose to take Questions Nos. 180 and 181 together.

  The Central Bank's total funding requirement for financial regulation activity is determined on an annual basis by the re...More Button

Was asked: the number and value of charge-back refunds requested by customers of regulated entities; the amount of refunds issued by those entities in respect of transactions not authorised by the cardholder ...More Button

I am informed by the Central Bank that it does not collect the data on these in the way the Deputy requests. The term charge-back can cover many circumstances. Requests for refunds may be handled...More Button

It may be helpful, however, to outline the legal position in respect of unauthorised and incorrectly executed payments. The European Union (Payment Services) Regulations 2018 (S.I. No. 6 of 2018...More Button

I would advise any person who is not satisfied with the actions of a card issuer in respect of an unauthorised or incorrectly executed payment transaction to make a complaint under the company's ...More Button

Living City Initiative

Was asked: the number of successful applicants by city or town under the living city initiative since its introduction; and if he will make a statement on the matter.More Button

I am advised by Revenue that applications for the Living City Initiative are only required to be made to the relevant local authority under the owner-occupier and rented residential elements of the...More Button

Budget Measures

Was asked: the pre-committed expenditure for Budget 2020; the demographics, capital commitments and other pre-committed expenditure including the nominal equivalent for each component; and if he will make a s...More Button

Was asked: the breakdown of non-voted expenditure carried over for Budget 2020; the other general Government commitments that will impact Budget 2020; the GEC increases and negative DRMs that will impact Budg...More Button

Was asked: the discretionary revenue raising measures that will impact Budget 2020; and if he will make a statement on the matter.More Button

I propose to take Questions Nos. 183 to 185, inclusive, together.

  The Deputy’s questions relate to the difference between gross and net fiscal space.

  As I...More Button

Insurance Costs

Was asked: his views on correspondence from a person (details supplied) regarding young driver insurance; and his further views on points raised in same.More Button

At the outset, the Deputy should note that I am responsible for the development of the legal framework governing financial regulation. Neither I, nor the Central Bank of Ireland, can interfere in ...More Button

Employment and Investment Incentive Scheme

Was asked: the status of an employment investment incentive scheme application submitted to the Revenue Commissioners in February 2019 by a company (details supplied); and when a response will issue in respec...More Button

I am informed by Revenue that all Employment and Investment Incentive applications received by Revenue are processed by the date order in which they are received.

  Revenue advi...More Button

Irish Collective Asset Management Vehicles

Was asked: the number of listed undertakings for collective investment in transferable securities, UCITS, registered as Irish collective asset-management vehicle, ICAVs; the percentage this comprises of total...More Button

Undertakings for Collective Investment in Transferable Securities (UCITS) were first introduced in 1985. The UCITS Directive sets out a common set of rules for the cross-border distribution of coll...More Button

Was asked: the number of qualifying investor alternative investment funds QIAIFs registered as ICAVs; the percentage this comprises of total QIAIFs; the gross value of the QIAIFs that are registered as ICAVs;...More Button

The Irish Collective Asset-management Vehicle (ICAV), which was introduced in 2015, is a corporate vehicle designed specifically for Irish domiciled and regulated investment funds. All ICAVs must ...More Button

Was asked: the number of alternative investment funds, AIFs, registered as ICAVs; the percentage this comprises of total AIFs; the gross value of the AIFs that are registered as ICAVs; and the percentage of t...More Button

The Irish Collective Asset-management Vehicle (ICAV), which was introduced in 2015, is a corporate vehicle designed specifically for Irish domiciled and regulated investment funds. The Central Bank...More Button

Irish Real Estate Fund

Was asked: the value of the property and real estate investment held by all funds domiciled here; and the gross value and proportion of the total asset value figures of the amount that relates to residential ...More Button

Was asked: the value of all assets held by IREFs; and the gross value terms and proportion of the total asset value terms of the amount that relates to residential and commercial properties.More Button

Was asked: the number of IREFs domiciled here; the number registered as ICAV structures, QIAIFs, RIAIFs and UCITS, respectively, in tabular form; and the percentage share of IREFs in each of the fund categori...More Button

I propose to take Questions Nos. 189 to 191, inclusive, together.

  I am advised by Revenue that, with regard to the information included on tax returns filed with Revenue, it is...More Button

Credit Union Regulation

Was asked: the policy of his Department and the Central Bank in relation to credit union loans and savings; and if he will make a statement on the matter.More Button

Credit unions in Ireland are regulated and supervised under a specific piece of legislation - the Credit Union Act, 1997 and regulations issued by the Central Bank, which set out the framework for ...More Button

Fiscal Policy

Was asked: the estimated cost of reducing a tax by percentage points (details supplied); and if he will make a statement on the matter.More Button

I am informed by the Revenue Commissioners that cost of reducing the rate of Capital Gains Tax (CGT) can be found in Revenue’s Ready Reckoner at the following link: More Button

Was asked: the estimated cost of reducing a tax by percentage points (details supplied); and if he will make a statement on the matter.More Button

I am informed by the Revenue Commissioners that the cost of reducing the rate of DIRT can be found in Revenue’s Ready Reckoner at link: More Button

Carbon Tax Yield

Was asked: the solid fuel carbon tax collected in 2017 and 2018, by categories (details supplied).More Button

I am informed by Revenue that the solid fuel carbon tax collected in 2017 and 2018, by the supplied categories, is provided in the following table.

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Revenue Commissioners Staff

Was asked: the estimated cost to recruit 40 additional audit and compliance staff at AO level for the Revenue Commissioners; and if he will make a statement on the matter.More Button

It is estimated that the full year cost of recruiting 40 additional audit and compliance staff at Administrative Officer (AO) level would be approximately €2.6 million.

  This ...More Button

Was asked: the level of recruitment planned by the Revenue Commissioners in 2019 at each grade level separate from recruitment that will be required to deal with Brexit issues; the number of persons expected ...More Button

The Revenue multi-annual budget for 2019 provides for a whole time equivalent (WTE) permanent staffing level of 6,384. More Button

Revenue have appointed over 600 staff from open and interdepartmental competitions since the start of 2019. Revenue is an integrated tax and customs administration. In 2019 almost 400 of staff ...More Button

Revenue estimates that 120 staff will retire between now and the end of 2019, it is not possible to be precise at this point about the exact retirement numbers in terms of grade and location.More Button

During 2018 Revenue realigned its operational structure into a national segmented structure which allows agility in filling posts throughout the organisation while providing a consistent approach...More Button

Revenue fills critical posts based on business requirements across all grades and functional areas. Revenue undertakes workforce planning and recruitment as an iterative process. Recruitment pl...More Button

Help-To-Buy Scheme

Was asked: if the help to buy scheme will be extended beyond the end of 2019 or terminated at this point; if the scheme is to be terminated; if a replacement scheme will be brought into force; and the assista...More Button

The Help to Buy incentive (HTB) is scheduled to expire on 31 December 2019. This is provided for in Section 477C of the Taxes Consolidation Act 1997. As is normal practice, the role and operation ...More Button

Departmental Reviews

Was asked: the number of live studies, reviews and research undertaken or commissioned by him; and the date by which each study, review and research is scheduled to be completed.More Button

In response to the Deputy's question, the following table sets out the live studies, reviews and research currently being undertaken by my Department, including the date by which each is scheduled ...More Button

Departmental Reports

Was asked: the documents published by his Department since 1 January 2016 (details supplied); and if he will make a statement on the matter.More Button

In response to the Deputy's question, the following table sets out the policy documents and strategies published by my Department since 1 January 2016.

More Button

Was asked: the number of live studies, reviews and research undertaken or commissioned by him; and the date by which each study, review and research is scheduled to be completed.More Button

The Deputy may wish to note that, as part of the Spending Review 2019, it is expected that up to 35 analytical papers will be published covering a range of areas. Much of this analysis will be pub...More Button

Was asked: the documents published by his Department since 1 January 2016 (details supplied); and if he will make a statement on the matter.More Button

The information requested by the Deputy is set out in the following table:

More Button

Summer Economic Statement

Was asked: the breakdown of the €600 million for discretionary revenue-raising measures in the summer economic statement, including, in the case of non-indexation, the revenue associated with each tax credit ...More Button

The carryover to 2020 of tax measures introduced in Budget 2019 is estimated to be in the region of €0.05 billion.

  As part of the preparations for Budget 2019, it was estimated...More Button

Was asked: the reason €600 million is included in annexe 1 of the summer economic statement for tax reductions; the tax head or tax heads the €600 million falls under; the reason apparent budgetary decisions ...More Button

The Summer Economic Statement (SES) 2019 sets out a medium term strategy involving an illustrative €0.6 billion in tax reductions each year to 2024. This is a technical assumption embedded in the ...More Button

The origin of the technical tax reductions dates back to the full application of net fiscal space, with the indicative allocation set out in the SES 2016 (table 2). In line with the Programme fo...More Button

The indicative nominal budgetary package in table 6 of the SES 2019 is consistent with this.More Button

As the Deputy is aware, the exact amounts and distribution between revenue and expenditure is a matter for Government and will be announced at the time of the respective Budget. Such decisions w...More Button

Was asked: if the €600 million outlined in annexe 1 of the summer economic statement is incorporated in the indicative nominal budgetary package in table 6 of the statement; and if he will make a statement on...More Button

The calculation of the available 2020 budgetary package in the Summer Economic Statement 2019, based on projections as set out in the Stability Programme Update 2019, is consistent with a:

More Button

  Question No. 209 answered with Question No. 204.More Button

Was asked: if annexe 1 on page 38 of the summer economic statement is a hypothetical scenario; if he plans to introduce the measures outlined; and if he will make a statement on the matter.More Button

Table A1 of the Summer Economic Statement (SES) 2019 outlines the calculation of the available fiscal space from 2020 to 2024. This is based on 'Scenario A' of the Summer Economic Statement, i.e. ...More Button

As discussed in the SES, Scenario A is consistent with the projections as set out in the Stability Programme Update 2019, accounting for adjustments to expenditure projections.More Button

Decisions on which measures will be introduced will be announced on Budget Day. As the Deputy will be aware, it has not been the practice of the Minister for Finance to discuss the details of me...More Button

Finally, as I have stated on numerous occasions, it is important to understand that formulating budgetary policy based solely on what is permissible under the EU fiscal rules is no longer appropr...More Button

Was asked: his understanding of the format and function of an expenditure reserve, that is, if this is simply unallocated spending included in the base; if not, if it is placed in a separate fund and so on; a...More Button

As outlined in the Summer Economic Statement (SES), the Budget 2020 framework involves a budgetary package of €2.8 billion for next year. Current expenditure pre-commitments relating to demographic...More Button

Was asked: the reason annex 1 on page 38 of the summer economic statement lists €1.1 billion in pre-committed capital spending and is listed elsewhere as €0.7 billion. More Button

Was asked: the portion of the €1.1 billion that is smoothed; and the impact or size of this spending before it was smoothed as per annex 1 on page 38 of the summer economic statement in pre-committed capital ...More Button

I propose to take Questions Nos. 225 and 226 together.More Button

Table 6 of the Summer Economic Statement sets out a budgetary package of €2.8 billion and outlines pre-committed expenditure of €1.9 billion. Inclusive in this pre-committed expenditure is an inc...More Button

Table 7 and Annex 1 of the Summer Economic Statement set out indicative estimates of ‘fiscal space’ out to 2024. The amount of €1.1 billion shown in respect of capital/NDP expenditure in Annex 1 ...More Button

Brexit Preparations

Was asked: the estimated nominal general Government balance in each of the years 2020 to 2024 in a disorderly Brexit scenario; and if he will make a statement on the matter. More Button

Was asked: the projected Exchequer borrowing requirements in each year between 2020 and 2024 under the orderly and the disorderly Brexit scenarios, respectively; and if he will make a statement on the matter.More Button

I propose to take Questions Nos. 204 and 209 together.

  Due to the unprecedented nature of Brexit there is considerable uncertainty regarding what will be its precise impact on ...More Button

Was asked: the meaning of the phrases "automatic stabilisers" and "temporary, targeted support for the sectors most affected"; and if he will make a statement on the matter.More Button

The 'twin track' approach proposed in the Summer Economic Statement allows the maximum flexibility in terms of preparing for Budget 2020. It covers the 'orderly' Brexit scenario but alternatively ...More Button

In terms of the fiscal impact of a no-deal Brexit, it should be noted that the current plans provide for a package totalling €2.8 billion in 2020, of which a quarter remains to be specifically al...More Button

On top of that, the so-called automatic stabilisers will kick in which will help cushion the economy. The automatic stabilisers refer to the counter-cyclical support that the public finances pro...More Button

In addition, supports providing temporary targeted funding for the most affected sectors will be deployed as appropriate.More Button

The initial analysis is that the overall impact on the public finances of a disorderly Brexit would be a reduction in the General Government Balance of an illustrative order of €6½ billion.More Button

National Broadband Plan Expenditure

Was asked: the projected cost of the national broadband plan included in the pre-committed expenditure in each of the years 2021 to 2024; and if he will make a statement on the matter.More Button

As I indicated in my response to Parliamentary Question No. 134 on 21 May, the National Broadband Plan (NBP) is currently expected to require an additional c. €0.2 billion in each of 2021 and 2022 ...More Button

Disabled Drivers and Passengers Scheme

Was asked: the reason a person (details supplied) in County Donegal is no longer exempt from car tax under the disabled drivers and passengers scheme; and if he will make a statement on the matter.More Button

I am advised by Revenue that the person in question, is registered on the Drivers and Passengers with Disabilities Scheme as a passenger in his spouse's vehicle. More Button

The vehicle's exempted status was recently removed in error due to a malfunction between the Department of Transport, Tourism and Sport and Revenue's IT systems. The malfunction arose when the p...More Button

Revenue is continuing to investigate why the error arose and has contacted the Department of Transport, Tourism and Sport requesting that the exempted status be immediately restored to the curren...More Button

Was asked: if his attention has been drawn to the fact that the conditions to qualify for a primary medical certificate under the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations 1994 ar...More Button

The Disabled Drivers and Disabled Passengers (Tax Concessions) Scheme provides relief from VAT and VRT (up to a certain limit) on the purchase of an adapted car for transport of a person with speci...More Button

General Government Debt

Was asked: the reason a discrepancy exists in the statement of the general Government balance between table 6 on page 27 of the summer economic statement, in which the nominal general Government balance is li...More Button

My Department produces a full set of economic and fiscal forecasts on a bi-annual basis, in the spring Stability Programme Update (SPU) and in the autumn Budget.

  The scenarios...More Button

Stability Programme Data

Was asked: the breakdown of the €605 million resources not allocated which are listed in table 10 of the stability programme update 2019; and if there has been a change regarding this unallocated spend in the...More Button

The resources not allocated in table 10 of the Stability Programme Update 2019 is comprised of approximately €0.3 billion related to carry-over costs of Budget 2019 measures and a €0.3 billion unal...More Button

Employment and Investment Incentive Scheme Data

Was asked: the estimated amount he expects to be raised by the various EII schemes in 2019 and 2020; the expected tax cost; the likely additional jobs that will be created, in tabular form; and if he will mak...More Button

Was asked: his views in relation to Part 16 of the Taxes Consolidation Act 1997, as amended, on whether the EII scheme offers reasonable value for money despite the poor take-up in previous years; and if he w...More Button

Was asked: if a rigorous value-for-money analysis was prepared in advance of the changes in relation to Part 16 of the Taxes Consolidation Act 1997, as amended, introduced in respect of EII schemes with effec...More Button

Was asked: the further changes that may be required to make the scheme in relation to Part 16 of the Taxes Consolidation Act 1997, as amended, more effective at raising share capital, rather than debt, for in...More Button

Was asked: the estimated number by the Revenue Commissioners of additional jobs created by the EII scheme in each of the years 2012 to 2017; and if he will make a statement on the matter. More Button

I propose to take Questions Nos. 216 to 220, inclusive, together.

  I am informed by Revenue that it is not possible to estimate of the amount to be raised by the various EII sch...More Button

Departmental Staff Data

Was asked: the estimated yield from an annual charge of €250 per parking space on all car parking spaces provided for Civil Service and publicly funded positions, in tabular form; and if he will make a statem...More Button

In response to the Deputy's question my Department is not responsible for the provision of car parking spaces to Civil Servants or other Government officials. Parking in respect of staff of the De...More Button

Officials in my Department have been informed by the Office of Public works that while they can if requested by the Deputy provide figures on the number of parking spaces at office buildings prov...More Button

In relation to my own Department we have active participation of staff both in the TaxSaver Travel Pass and the Cycle to Work schemes as alternatives to car usage as a means of attending their wo...More Button

Government Expenditure

Was asked: his views on the commentary by the Irish Fiscal Advisory Council on page 74 of its fiscal assessment that the expenditure forecasts for 2020-2023 are not credible and that the technical assumptions...More Button

The Summer Economic Statement (SES) 2016 outlined annual average current expenditure increases of 2½ per cent for the period 2017 to 2021. The fiscal projections in Budget 2019 were extended out t...More Button

In setting out expenditure projections, a consideration that needs to be taken into account is the risk that such projections create increased expectations in relation to available expenditure an...More Button

Taking into account the analysis of our current expenditure projections offered by the Irish Fiscal Advisory Council, and my experience of managing current expenditure, I have decided in the Summ...More Button

Budget 2019

Was asked: if the Christmas bonus has been incorporated in the forecast of the general Government balance for 2019; his views on the IFAC observation that it is not; the amount the Christmas bonus is projecte...More Button

Was asked: if the cost of the Christmas bonus for 2019 is in the base and therefore provided for in his budgetary arithmetic; and if he will make a statement on the matter.More Button

I propose to take Questions Nos. 223 and 231 together.More Button

The Stability Programme Update, published in April of this year, set out budgetary projections for the period to 2023 from a starting baseline of the 2018 fiscal outturn. These projections also f...More Button

Payment in respect of a Christmas Bonus commenced again in 2014, initially at a rate of 25%. The percentage rate has increased each year since 2014 and reached 100% in 2018. In line with the prac...More Button

The Christmas Bonus is paid both from funds voted by the Dáil and from the Social Insurance Fund. At the end of May, the surplus on the Social Insurance Fund was €120 million ahead of profile, dr...More Button

On the broader question of making our multi-year current expenditure projections more robust, both in the light of the analysis offered by the Irish Fiscal Advisory Council, and of my experience ...More Button

Climate Change Adaptation Plans

Was asked: if he received costed proposals from the Department of Communications, Climate Action and Environment in relation to the Climate Action Plan 2019; and if he will make a statement on the matter.More Button

The Government's Climate Action Plan puts Ireland on a pathway to the achievement of the country's 2030 climate and energy targets that is consistent with a net zero emissions target by 2050. More Button

The plan sets out ambitious emissions savings targets for sectors of the economy. The Departments responsible for the achievement of these targets will, over the coming months, be developing the ...More Button

Much of the Exchequer investment required to support these policies and measures was already anticipated and provided for through the commitments included in the National Development Plan (NDP), ...More Button

The Government has agreed that the cumulative Exchequer costs of the commitments included in the Climate Action Plan will be delivered within existing multi-annual ceilings and the funding commit...More Button

Protected Disclosures

Was asked: the protected disclosure policy of his Department; and if he will make a statement on the matter.More Button

The Department of Public Expenditure and Reform is strongly committed to ensuring that the culture and working environment of the Department encourage, facilitate and support any employee of the De...More Button

The Department has formal procedures in place for the making of protected disclosures in the Department. These procedures were developed in line with the Protected Disclosures Act 2014 and agree...More Button

Protected Disclosures Data

Was asked: the number of protected disclosures made to date under the whistle-blower legislation; and if he will make a statement on the matter.More Button

The Protected Disclosures Act 2014 provides robust statutory protections for workers in the public and private sectors against retaliation for speaking up about wrongdoing in the workplace. The Act...More Button

Most protected disclosures are made by workers to their employers and, in the majority of cases, are dealt with internally by the employer. In addition, it is not necessary for a worker to explic...More Button

The Deputy may, however, wish to note that research by Transparency International Ireland, published in the Speak Up Report 2017, found that one in ten workers will make a report of wrongdoing du...More Button

Flood Relief Schemes Status

Was asked: the works which have been completed on the Clare river flood relief scheme encompassing Claregalway, Carnmore, Lisheenavalla and Caherlea; the flood alleviation works outstanding in the area; when ...More Button

Public Procurement Regulations

Was asked: the way in which he has reformed the procurement process since weaknesses were exposed on same in the building of the national children’s hospital; and if he will make a statement on the matter.More Button

As part of the ongoing reform of Ireland’s capital management systems, the Office of Government Procurement is conducting a review of construction procurement and the Department of Public Expenditu...More Button

National Broadband Plan

Was asked: when his attention was first drawn to correspondence between Eir and the Minister for Communications, Climate Acton and Environment dated 30 January 2018 claiming that the policy objectives for the...More Button

Was asked: if he is assessing the submission from Eir on the national broadband plan; if he or his officials have met with the Minister for Communications, Climate Action and Environment in relation to the su...More Button

I propose to take Questions Nos. 235 and 236 together.More Button

Responsibility for the National Broadband Plan rests with my colleague, the Minister for Communications, Climate Action and Environment. His Department is the Sponsoring Agency for the project, ...More Button

The Public Spending Code is the set of rules and procedures that are in place to support public bodies in achieving value for money as they implement all projects, including major projects, throu...More Button

I was informed about Eir withdrawing from the procurement process for the National Broadband Plan, and the correspondence from Eir's Chief Executive Officer to the Minister for Communications, Cl...More Button

In terms of engaging with Eir on their recent statements on the National Broadband Plan, these are matters, in the first instance, for the Minister for Communications, Climate Action and Environm...More Button

Civil Service Staff Data

Was asked: the number of temporary summer Civil Service positions filled from applicants on the summer and the all year panel, respectively, in tabular form; and if he will make a statement on the matter. More Button

As the Deputy will be aware, the Public Appointments Service is an independent, statutory body which provides professional recruitment and selection services to the Civil and Public Service. Vacanc...More Button

Public Sector Staff Recruitment

Was asked: if interviews for applicants on the summer panel took place in Dublin for temporary vacant Civil Service positions in County Donegal; if so, the reason they did not take place in County Donegal; an...More Button

As the Deputy will be aware, the Public Appointments Service is an independent, statutory body which provides professional recruitment and selection services to the Civil and Public Service. Inter...More Button

Was asked: if interviews for applicants on the all year panel took place in County Donegal for temporary Civil Service vacant positions in the Department of Employment Affairs and Social Welfare in the count...More Button

As the Deputy will be aware, the Public Appointments Service is an independent, statutory body which provides professional recruitment and selection services to the Civil and Public Service. Inte...More Button

State Properties

Was asked: if he has carried out an audit in relation to the number of public buildings that may require retrofitting; if so, the expected cost to the State; and if he will make a statement on the matter.More Button

VAT Rate Application

The VAT rating of goods and services is subject to EU VAT law, with which Irish VAT law must comply. In accordance with Irish VAT legislation, slurry spreading equipment is liable to VAT at the st...More Button

I am advised by the Revenue Commissioners that farmers may elect to register for VAT or be treated as flat-rate farmers for VAT purposes. Farmers that are registered for VAT have an entitlement t...More Button