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Farm Management: Summary notes on VAT

Farmers are not obliged to register for VAT, but may do so if they wish.

The VAT rates currently in force are:
Zero Rate Includes animal feed, (except for pets), fertiliser (over 10 kgs), food and drink for human consumption (except alcoholic drinks, minerals, ice-cream, chocolates/confectionery), milk, cereals, medicines for human oral consumption, medicine for animal oral consumption (except for pets), seeds, plants, etc. for food production, children’s clothes, footwear, etc.
4.8% Rate Includes sales of live cattle, sheep goats, pigs, deer, horses, greyhounds.
9% Rate Applies to the supply of live horses, other than those normally intended for use in the preparation of foodstuffs or in agricultural production; hire of horses; and supply of greyhounds
see http://www.revenue.ie/en/tax/vat/leaflets/horses.html
13.5% Rate Includes building services, repair and maintenance services, agricultural and veterinary services, fuel for power and heating (marked oil).
23% Rate Includes all goods and services not included in above rates, incl. road diesel, petrol, auto L.P.G., concrete products, and most building materials, farm accountancy, farm management and auctioneer services, machinery, adult clothing etc.

View Current & Historic Rates of VAT on www.revenue.ie

Unregistered Farmers (Flat Rate Farmers) are compensated for the VAT they are charged on purchases by means of a 5.2% flat rate addition (effective from 1st January, 2013) to the prices they receive from VAT registered customers for their products, cattle, milk, grain, etc.

Agricultural Contractors must register for VAT if their annual turnover exceeds €37,500 (effective from 1st May, 2008)

Repayment of VAT on Farm Buildings. Drainage and Land Reclamation

Minimum claim €125.

Download VAT Reclaim Form VAT 58.


Office of the Revenue Commissioners,
Collector General’s Division,
Unregistered VAT Repayment Section,
Sarsfield House,
Francis Street,
V94 R972.
Tel: 01 738 3667
Fax : 061 488 095
E-mail: unregvat@revenue.ie