What's in and what's out in the new Revenue Vat guidelines?
The 20-page guidance document clarifies what flat-rate farmers who are not registered for Vat can reclaim.
Farmers have looked for further clarification on meal bins and new bulk milk tank, after the Revenue Commissioners issued a new guidance document on how and when flat-rate farmers can reclaim Vat from their expenditure.
The guidance clarifies that flat-rate farmers who are not registered for Vat can reclaim it after expenditure on automatic scraper systems (hydraulic scrapers) used to remove manure and dirt from the shed floor. The automatic scraper system and wire rope scrapers are allowable for Vat reclaim, but robotic scrapers that move independently throughout farm buildings and yards on wheels, and are not integrated within the farm building, do not qualify for Vat reclaim.
