382. Deputy Arthur Spring asked the Minister for Agriculture, Food and the Marine if a value added tax refund will be issued to farmers whose income does not reach the value added tax registration threshold in relation to the purchase of mobile farm equipment, as required by the work plan associated with a farm safety grant. [23923/15]

As with all the on-farm investment schemes, grant-aid under the TAMS Farm Safety Scheme is paid on the net cost of the investment, i.e. the cost exclusive of any VAT applying. This is irrespective of whether the applicant is registered or not for VAT. The question of any refund of VAT is a matter for the applicant themselves to pursue with the Office of the Revenue Commissioners.