Revenue publishes guidance on the Flat-Rate Farmers VAT Refund Order

Today, (04/06/2024), Revenue published new guidance on the application of the VAT Refund Order for flat-rate farmers. The legislation only provides for VAT refunds for the following expenditure:

a.  the construction, extension, alteration or reconstruction of farm buildings or structures;

b.  the fencing, draining or reclamation of farmland


c.   the construction, erection or installation of qualifying equipment for the micro-generation of electricity for use in the farm business. 

The Tax and Duty Manual, Flat-Rate Farmers Refund Order, sets out how VAT can be reclaimed and the conditions relating to same. In developing this guidance, Revenue has engaged extensively with the farming sector and relevant representative bodies. 

Those engaged in farming activities, and agents who represent them, are encouraged to familiarise themselves with this guidance. Revenue reminds flat-rate farmers and their agents that claims under the Refund Order are made on a self-assessment basis, and claimants should satisfy themselves that any VAT58 claim they submit complies with the Order.

[ENDS 04/06/2024]