Martin Heydon (Kildare South, Fine Gael) | Oireachtas source

I accept the Senator's concerns and the points he has articulated very clearly. At the beginning of this process, there is a one-off opportunity or requirement of farmers to declare opening stock on their farm holding. The opening stock of those dairy farmers who had a high income and may have purchased some fertiliser at the back end of the year will be recorded in the beginning of the next year and the process will be there for farmers to register that. At the end of every year, there will be a closing stock record, we will also have the full detail of the sales and what was purchased from the merchants, and that will give the overall figure of what has been spread throughout the year. We will have the opening stock, the closing stock and what has been purchased throughout that 12 month period as well.