Revenue eBrief No. 147/24
04 June 2024
Flat-rate Farmers Refund Order
A new Tax and Duty Manual (TDM)Flat-rate Farmers Refund Order has been published to provide guidance on the Value-Added Tax (Refund of Tax) (Flat-rate Farmers) Order 2012 (S.I. No. 201/2012).
The TDM outlines how VAT can be reclaimed under the Refund Order by flat-rate farmers, the conditions under which VAT may be reclaimed, the types of expenditure on which VAT can be reclaimed, and the information required to make a claim.