A dairy farmer has lost an appeal to reclaim VAT from the Revenue Commissioners over the purchase of what the farmer described as essential equipment for the functioning of a robotic milking machine.<\/p>\n
In January 2025, the Revenue Commissioners refused the dairy farmer\u2019s claim for the repayment of almost \u20ac4,700 in VAT for the purchase of the items in question.<\/p>\n
The items which the farmer sought VAT repayments on included cow collars, collar weights, HR-LDn transponders, controllers and side tags, which he described as essential accompanying components of the Lely Astronaut A5 robotic milking machine.<\/p>\n
In the appeal to the Tax Appeals Commission (TAC), the dairy farmer said that the robotic milking machine would not function without the cow collars and other supporting equipment.<\/p>\n
\u201cThis is a complete new build and the robotic milkers are new. The milkers cannot function without the collars, they are an essential part of the whole robotic system,\u201d he said.<\/p>\n
The farmer said purchasing the robotic milking machine without the cow collars would be like \u201cbuying a car without wheels\u201d and he said that the cow collars were \u201cpart of the robot\u201d.<\/p>\n
‘Not an optional extra’<\/strong><\/p>\n \u201cI can understand why VAT is non-refundable for collars purchased in isolation, but these are not an optional extra.”<\/p>\n In the submission, the farmer stated that the VAT claim for the named items should be permitted as they would be for purchase and installation of the robotic milking machine.<\/p>\n The farmer is not registered for VAT, but was claiming the VAT back on a Government 2021 refund order which allows flat-rate farmers who incur VAT to claim repayments on specific kinds of expenditure.<\/p>\n However, the TAC refused to approve the appeal, as counsel for the Revenue said that the VAT for these items was unrelated to the construction, extension, alteration or reconstruction of a farm building or structure.<\/p>\n The Revenue barrister said that the concerned equipment was instead related to the farmer\u2019s cattle.<\/p>\n The appeals commissioner Conor O\u2019Higgins found that the items were not part of a single composite supply involving the robotic milking machine.<\/p>\n As a result, he said the items cannot be established as being part of the construction of the robotic milking machine and, therefore, the farmer\u2019s appeal fails on this basis and Revenue\u2019s determination stands.<\/p>\n","protected":false},"excerpt":{"rendered":"A dairy farmer has lost an appeal to reclaim VAT from the Revenue Commissioners over the purchase of…\n","protected":false},"author":2,"featured_media":679671,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_share_on_mastodon":"0"},"categories":[73],"tags":[79,19228,18,18295,182292,19,17,287598,287599,287600,287601,5,1900,4520],"class_list":["post-679670","post","type-post","status-publish","format-standard","has-post-thumbnail","category-business","tag-business","tag-dairy","tag-eire","tag-farmers","tag-hannah-furlong","tag-ie","tag-ireland","tag-lely","tag-milking","tag-milking-equipment","tag-milking-robot","tag-news","tag-revenue-commissioners","tag-tax"],"share_on_mastodon":{"url":"https:\/\/pubeurope.com\/@ie\/117239088856547274","error":""},"_links":{"self":[{"href":"https:\/\/www.europesays.com\/ie\/wp-json\/wp\/v2\/posts\/679670","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.europesays.com\/ie\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.europesays.com\/ie\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/ie\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/ie\/wp-json\/wp\/v2\/comments?post=679670"}],"version-history":[{"count":0,"href":"https:\/\/www.europesays.com\/ie\/wp-json\/wp\/v2\/posts\/679670\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/ie\/wp-json\/wp\/v2\/media\/679671"}],"wp:attachment":[{"href":"https:\/\/www.europesays.com\/ie\/wp-json\/wp\/v2\/media?parent=679670"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.europesays.com\/ie\/wp-json\/wp\/v2\/categories?post=679670"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.europesays.com\/ie\/wp-json\/wp\/v2\/tags?post=679670"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}