Abbreviated form of legal source(s)
S.I. No. 201/2012
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.
Amount
The VAT amount, which is 23% from 21 March 2021 onwards (S.I. No. 201/2012).
Addressees
So-called flat-rate farmers, i.e., farmers not registered for VAT (S.I. No. 201/2012).
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 ).
Competent authority
Irish Revenue Commissioners