Apply for refund of Value-Added Tax (VAT) on farm buildings

If you are an unregistered farmer, from 1 January 2019, you can claim a refund of VAT on farm buildings. You should make this claim through the eRepayments service.

What do you need to make a claim?

To make your claim through eRepayments, you will need:

• the details of your claim including the invoice number, the supplier details and the amount of VAT being claimed
• the International Bank Account Number (IBAN) and Bank Identifier Code (BIC) of your bank account.

You do not have to include supporting documentation for your claim, unless requested to do so.

All invoices should be kept for six years as these maybe required for appraisal.

How to access the service

You can access the eRepayment service through myAccount, by following these steps:

• Click on the ‘Other Services’ section in the ‘My Services’ area of myAccount.
• Click on the ‘e-repayment Claims’ card.

You can access the eRepayment service through the Revenue Online Service (ROS), by following these steps:

• Click on the ‘Other Services’ section in the ‘My Services’ area of ROS.
• Click on the ‘e-repayment Claims’ card.