Simon Harris rejects farmers’ mart VAT ‘mismatch’ concerns
Minister for finance Simon Harris: 'The fact that the flat-rate is currently set at a level which is below the livestock rate does not create any unfairness in tax treatment or mean that farmers are disadvantaged, in the same way as farmers were not advantaged for the many years when the flat-rate was set at levels that were above the livestock rate.' File photo: Leah Farrell/© RollingNews.ie
Farmers’ pre-budget pleas for an end to a VAT “mismatch” in marts may have fallen on deaf ears, with Tánaiste and finance minister Simon Harris saying there is none.
He explained that when a flat-rate farmer (a VAT-unregistered farmer) sells cattle at a mart which is VAT-registered, the flat-rate farmer will be entitled to charge and keep the flat-rate addition, which since January 1, 2026, has been 4.5%.
