186. Deputy Heather Humphreys asked the Minister for Finance with regard to farmers who let 100% of their farmland and their single farm payment entitlements and who now have to sell those entitlements to active farmers before 15 May 2014; if these farmers will be subject to VAT on the sale of entitlements worth over €37,500 or if they will be exempt from VAT; and if he will make a statement on the matter. [21125/14]

Summary

186. Deputy Heather Humphreys asked the Minister for Finance with regard to farmers who let 100% of their farmland and their single farm payment entitlements and who now have to sell those entitlements to active farmers before 15 May 2014; if these farmers will be subject to VAT on the sale of entitlements worth over €37,500 or if they will be exempt from VAT; and if he will make a statement on the matter. [21125/14]

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• VAT Exemptions

  xml · EN · 13 May 2014

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