Department of Finance

Access to the following records relating to the Minister for Finance's decision to remove the poultry broiler sector from the VAT Flat Rate Addition scheme (announced June 2025): Core Decision Documentation: 1. The complete advice/Report provided by Revenue Commissioners to the Minister that led to the decision to exercise powers under section 86A of the VAT Consolidation Act 2010 2. All records and supporting data, calculations, and analysis demonstrating "overcompensation" in the poultry sector 3. The 2018 Investigation Report referenced in the public announcement 4. Records of the "re-examination over the last 18 months" mentioned in the Department's statement Legal and Compliance Records: 5. Legal advice regarding EU VAT Directive compliance obligations 6. Records of the assessment of risks regarding potential EU infringement proceedings 7. Records of any analysis of Ireland's obligations to prevent systematic overcompensation under EU law Policy Development Records: 8. Ministerial briefings and submissions recommending the sector's removal 9. Correspondence and meeting notes between the Department of Finance and Revenue Commissioners regarding this decision (January 2023 - August 2025) and records of any correspondence/meeting notes with the Department of the Taoiseach 10. Records of all consultations/meetings/correspondence with affected industry representatives (including the IFA and processors representatives) prior to the decision announcement Comparative Analysis Records: 11. All analysis of why the poultry sector was selected for removal whilst other agricultural sectors remain in the scheme 12. Assessment of similar overcompensation risks in other sectors covered by the flat-rate scheme Transfer Pricing and Structural Analysis Records: