Farmers and fishers

How to reclaim Value-Added Tax (VAT) on certain farm expenditure

Farmers who are not registered for Value-Added Tax (VAT) may be entitled to reclaim VAT paid by them in relation to;

• the construction, extension, alteration or reconstruction of farm buildings or structures
• the fencing, draining and reclamation of farmland
• and
• the construction and, or installation of qualifying equipment for the purpose of micro-generation of electricity for use in a farm business.

Please see Further guidance for more detailed information on the VAT refunds available to flat-rate farmers.

You must submit applications for repayment of VAT within four years from the end of the taxable period to which the claim relates.

You should make any claims for repayment on the form VAT 58. You can submit VAT 58 claims at any time provided they are:

• no older than four years
• for a calendar year or a period within a calendar year
• and
• greater than €125.

A calendar year runs from 1 January to 31 December. You cannot submit a claim that covers two calendar years.

Where do you submit the VAT 58 claim form?

Applications for a refund of VAT on farm buildings should be made via eRepayments. Existing mandatory efilers must submit claims via eRepayments.

Further information on using eRepayments can be found in Apply for a refund of Value-Added Tax on certain farm expenditure.

You can submit any queries relating to eRepayments through MyEnquiries via myAccount or the Revenue Online Service (ROS).

Select the category 'Collector General's, then select 'VAT Repayments' and 'VAT Repayments for Unregistered Persons (Farmers/Tour Bus Operators)'.

Next: How to reclaim Value-Added Tax (VAT) on sea fishing vessels and equipment