Farmers and fishermen

How to reclaim VAT on farm buildings

Farmers who are not registered for Value-Added Tax (VAT) may reclaim VAT paid by them in relation to the construction, extension, alteration or reconstruction of: 

• farm buildings and structures
• land drainage
• land reclamation
• hedgerows
• underpasses.

Applications for repayment of VAT must be made within four years from the end of the taxable period to which the claim relates.

Claims for repayment should be made on the form VAT 58.

Where do you submit the VAT 58 claim form?

The claim form VAT 58 together with supporting documentation should be returned to the Unregistered VAT repayments section. 

Next: How to reclaim VAT on sea fishing vessels and equipment