149. Deputy David Stanton asked the Minister for Finance to explain the rationale by the Revenue Commissioners for considering computerised calf feeders which are either bolted to a concrete floor or set in concrete to be “movable goods” and therefore not eligible for a VAT reclaim which is available to non-VAT-registered farmers; when this policy change was decided; if he will direct that this policy revert to that which was previously in place where VAT reclaim was permitted; and if he will make a statement on the matter. [51237/23]

Summary

149. Deputy David Stanton asked the Minister for Finance to explain the rationale by the Revenue Commissioners for considering computerised calf feeders which are either bolted to a concrete floor or set in concrete to be “movable goods” and therefore not eligible for a VAT reclaim which is available to non-VAT-registered farmers; when this policy change was decided; if he will direct that this policy revert to that which was previously in place where VAT reclaim was permitted; and if he will make a statement on the matter. [51237/23]

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• Tax Code

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