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Clean energy for EU islands
  • Regulatory information
  • Electricity support

Tax regulation mechanisms (VAT Refund for farmers)

  1. Abbreviated form of legal source(s)

    S.I. No. 201/2012

  2. Description of support scheme

    S.I. No. 201/2012 foresees the refund of Value Added Tax (VAT) for farmers purchasing wind turbines or PV plants.

  3. Amount

    The VAT amount, which is 23% from 21 March 2021 onwards (S.I. No. 201/2012).

  4. Addressees

    So-called flat-rate farmers, i.e., farmers not registered for VAT (S.I. No. 201/2012).

  5. Procedure

    Interested applicants should inquire whether the equipment is eligible for support. If included, the equipment is purchased and the applicant claims the VAT refund by submitting the respective document (https://www.revenue.ie/en/vat/documents/form-vat58.pdf ).

  6. Competent authority

    Irish Revenue Commissioners

  7. Technologies

    Wind energy onshore

    Eligible

    Wind energy offshore
    Solar energy

    Eligible

    Geothermal energy
    Biogas
    Hydro-power
    Biomass