I raise the issue of VAT rebates for farmers. Around this time last year, Revenue started to change its interpretation of what was eligible for VAT rebates by farmers. A huge number of items that were previously refundable for VAT have been taken off the list. This morning, I had calls from three farmers whose applications for refunds have been rejected. In the past 12 months, Revenue has changed the interpretation that was there for the previous 50 years. This was done without any consultation or negotiations with the Department of Finance, etc. I want the Government to direct Revenue to revert to the previous interpretation for VAT refunds and go back to the system that was there for the previous 50 years. It must include refunds for infrastructural items that are badly needed by farmers to help them to invest in their farms and meet the challenges of climate change and emissions reduction.

I note the Deputy's long record of leadership in this area both at the Oireachtas agriculture committee and in his life before politics. I will ask the Minister, Deputy Michael McGrath, to engage with the Revenue Commissioners on the matter and to get back directly to the Deputy. I am meeting with the Irish Farmers Association, IFA, later this week to discuss a number of the challenges facing farmers in Ireland at the moment.