Farmers and fishers


Farmers and fishers who are not registered for Value-Added Tax (VAT) may reclaim VAT incurred by them on certain costs, such as:

  • farm buildings
  • sea fishing vessels and equipment
  • marine diesel.

This section outlines what VAT you can be claim back and how to make your repayment claim.

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