Dáil Éireann Debate, Wednesday - 24 March 2021
446. Deputy Jackie Cahill asked the Minister for Finance the amount of VAT reclaimed by persons who are not registered for VAT from 2010 to 2020, inclusive in tabular form; and if he will make a statement on the matter. [14433/21]
Amharc ar fhreagraI am advised by Revenue that the amounts of Value-Added Tax (VAT) claimed by persons who are not registered for VAT across a range of schemes is published each year in the Cost of Tax Expenditures Table, which is available at link:
https://www.revenue.ie/en/corporate/documents/statistics/tax-expenditures/costs-tax-expenditures.pdf. The data for 2020 will be published in the coming months.
In addition to the above, farmers who are not registered for VAT may reclaim VAT paid in relation to construction, extension, alteration, or reconstruction on certain farming activities. The VAT amounts refunded to farmers under this arrangement from 2007 to 2019 are shown in Table 15 of Revenue’s Farming Sector Profile, which is available at link: https://www.revenue.ie/en/corporate/documents/research/farming-profile-2020.pdf.
