Go raibh maith agat. Ag bogadh ar aghaidh anois go dtí an Teachta Mattie McGrath.

The Taoiseach's Government has forgotten about the farmers. I have been contacted by numerous farmers from Tipperary, Waterford and all over the country about the sudden, unannounced change by Revenue on the refund of VAT for unregistered farmers. This is a massive change. Farmers have put in huge investment and that is ongoing. It is dependent on getting the VAT back at 23%, which is a huge sum for many farmers. There have been refusals for such items as meal bins, milk bulk tanks, automatic calf feeders, milking parlour equipment and automatic scrapers. Is the Government trying to destroy farming completely? These farmers entered into this in good faith and encompassed in their quotation was getting the VAT back. They got the loans to do this on the basis the VAT would be a big help to repay them. Suddenly, Revenue, and the Minister, Deputy McGrath, has referred to this in the Finance Bill, has just decided farmers cannot get the VAT refunded. This is shocking because it could break some farmers and is a breach of trust. There was mention of Leitrim and Wexford, but the farmers seem to be the last people to get anything. It is to hell or to Connacht.

I thank the Deputy. I understand this is a matter for the Revenue Commissioners. It is a Revenue interpretation. I will let the Minister for Finance know the Deputy raised it and ask him to respond to the Deputy directly.