The Irish Farmers' Association - IFA

Lobbying Organisation The Irish Farmers' Association - IFA

Date published 19 Jan, 2024

Relevant Matter Matters involving public funds

Public Policy Area Agriculture

Period 1 Sep, 2023 to 31 Dec, 2023

Specific Details VAT 58 Refunds and Targeted Agricultural Modernisation Scheme (TAMS)

Intended results To highlight that, in the past number of months, an ever-growing number of items upon which farmers would have previously received VAT refunds under the VAT 58 process for refunding VAT to unregistered farmers, on fixed capital items are no longer qualifying for this refund. To highlight that IFA is continuing with our efforts to have these items re-included for eligibility of a VAT refund; however, it is now clear that if this issue cannot be resolved then it will also have significant implications for Targeted Agricultural Modernisation Scheme(TAMS) costings. TAMS costings - to outline that, the costings currently used under TAMS III are VAT exclusive figures in the majority of instances, as there would have been an expectation when these limits were being set that farmers would be in the position to reclaim the VAT element of the expenditure. As this is not the case now for some items, with the possibility that more will join the list of not receiving a VAT refund into the future, the costings need to be reviewed and adjusted accordingly. To point out that ,as the new position taken by Revenue in assessing these items is current, the costings under which farmers made applications in Tranche 1 of the Targeted Agricultural Modernisation Scheme (TAMS) III will also be under-priced, therefore, these costings will also need to be reviewed upwards.

Name of person primarily responsible for lobbying on this activity Tim Cullinan IFA President, Rosemary McDonagh IFA Farm Business Chair, Michael Biggins IFA Rural Development Chair, Karol Kissane IFA Senior Policy Executive

Did any Designated Public Official(DPO) or former Designated Public Official(DPO) carry out lobbying activities on your behalf in relation to this return? You must include yourself, and answer Yes, if you are a current DPO or a DPO at any time in the past. (What is a Designated Public Official?) No

Did you manage or direct a grassroots campaign? No

Was this lobbying done on behalf of a client? No

Lobbying activity

The following activities occurred for this specific Subject Matter Area.

Letter (2-5)

Email (2-5)

Informal communication (1)

Designated public officials lobbied

The following DPOs were lobbied during this return period on this specific Subject Matter Area. These DPOs were involved in at least one of the Lobbying Activities listed above, but not necessarily all of them. As returns are specific to a Subject Matter Area the above Lobbying Activities may be associated with multiple returns.

Charlie McConalogue Minister (Department of Agriculture, Food and the Marine)

Joe Flaherty TD (Dáil Éireann, the Oireachtas)

Kevin Barrett Special Adviser (Department of Public Expenditure and Reform)

Michael McGrath Minister (Department of Finance)

Michael Collins Councillor (Limerick City and County Council)

Michael Fitzmaurice TD (Dáil Éireann, the Oireachtas)

Michael Ring TD (Dáil Éireann, the Oireachtas)

Jackie Cahill TD (Dáil Éireann, the Oireachtas)

Paul Kehoe TD (Dáil Éireann, the Oireachtas)

Claire Kerrane TD (Dáil Éireann, the Oireachtas)

Brian Leddin TD (Dáil Éireann, the Oireachtas)

Johnny Mythen TD (Dáil Éireann, the Oireachtas)

Tim Lombard Senator (Seanad)

Victor Boyhan Senator (Seanad)

Lynn Boylan Senator (Seanad)

Paul Daly Senator (Seanad)

Denis O'Donovan Senator (Seanad)

Amii McKeever Adviser to Minister (Department of Agriculture, Food and the Marine)