Department of Public Expenditure, Infrastructure, Public Service Reform and Digitalisation

FOI Request 3 - Department of Public Expenditure, NDP Delivery and Reform To: Freedom of Information Unit, Department of Public Expenditure, NDP Delivery and Reform Subject: FOI Request - IFA Lobbying on Flat Rate VAT Scheme (January-August 2024) Dear FOI Officer, I am writing to make a request under the Freedom of Information Act 2014 for records relating to lobbying activities by the Irish Farmers' Association concerning flat rate VAT and the poultry sector. According to the Register of Lobbying (Return IDs: 113639 and earlier return dated 18 May 2024), the IFA lobbied officials in your Department during two relevant periods. • Jan-Apr 2024: "Flat Rate VAT Refund to the Poultry Sector" • May-Aug 2024: "VAT & Taxation on Farm Inputs" (Return ID: 113639) CONTEXT FOR THIS REQUEST This request arises from recently published information on the Register of Lobbying which reveals the extensive scope of the IFA's lobbying campaign across government on the flat rate VAT scheme. The public interest in this matter is particularly significant given that Revenue's 2018 report identified overcompensation in the poultry sector at approximately 1000%. The lobbying campaign was coordinated across multiple government departments, suggesting a sophisticated whole-of-government approach by the IFA to influence policy on this matter. Understanding how government departments responded to this lobbying campaign, in the context of Revenue's own findings of significant overcompensation that went unaddressed for years, is a matter of considerable public importance and raises questions about policy-making, the influence of lobbying, and the stewardship of public funds. PARALLEL REQUESTS TO OTHER DEPARTMENTS For your information, I am making similar Freedom of Information requests to all departments that were lobbied during this campaign: •Department of Finance ,Department of Agriculture, Food and the Marine,Department of Public Expenditure, NDP Delivery and Reform,Department of Defence,Department of Social Protection,Department of Enterprise, Trade and Employment,Department of the Taoiseach I am informing you of this not to request any inter-departmental coordination of responses - each department should process this request independently within the statutory timeframe - but rather to provide context for the request and to note that records of inter-departmental communications would naturally form part of the records held by your Department. Given the cross-governmental nature of the lobbying campaign, consistency and transparency across departmental responses would serve the public interest. I am seeking access to the following records for the period 1 January 2024 to 31 August 2024: A. CORRESPONDENCE AND SUBMISSIONS 1. All correspondence (emails, letters, submissions) received from the Irish Farmers' Association regarding: o Flat rate VAT addition scheme o Poultry sector and flat rate VAT o Agricultural taxation matters o Public expenditure relating to agricultural VAT refunds 2. All correspondence exchanged between the following officials and the IFA: o Minister Paschal Donohoe o Special Adviser Fiona O'Connor o Special Adviser Grant Sweetnam o Special Adviser Kevin Barrett Their offices or departmental officials