Kieran Coughlan: The ins and outs of what you can reclaim Vat for on the farm

Over the past few months, there is a perception Revenue seems to have tightened up on the types of expenditure it is willing to accept as coming within the regulations

Revenue considers that automatic calf feeders constitute movable goods. File picture: Denis Scannell

Farmers who are not registered for Vat can reclaim it on construction, extension, alteration or reconstruction of a farm building.

It also includes fencing, drainage or reclamation of any land used for a farming business and construction, erection or installation of qualifying equipment for micro-generation of electricity for use solely or mainly for a farming business.