We have stocking rate and slurry storage requirements but we probably need to consider our fodder storage requirement. What occurred cannot be allowed to happen again. It displays the need for the tillage sector, which provides the indigenous fodder that reduces our exposure to imports. I have been conscious of this for a long time.

Let me remind the House of a few figures while tempering my remarks a little. I remind the House of the 1 million tonnes of sugar beet and 200,000 tonnes of sugar that Fianna Fáil threw away. While the party supports the reintroduction of sugar beet farming, it must realise it got rid of it. The fodder crisis displays the stark loss of the sugar industry. We lost 30,000 tonnes of beet pulp nuts. We lost wet pulp, pressed pulp and the tops and tails that went to the west. The Fianna Fáil Members should ask any of their constituents about this. I am tired of telling people that the fodder that was given out by the sugar industry was vital to our economy. Nobody knew that the crisis would happen so dramatically until now. I hope the great injustice represented by the closure of the sugar industry will be addressed next year. The Minister has done fabulous work in coming to an agreement which, I hope, will result in the reintroduction of the sugar quotas in 2017. This point cannot be ignored. It is timely for Fianna Fáil to make an apology for closing the sugar industry. It would be very welcome because the closure caused considerable financial distress, hardship and worry among the many beet farmers across the country.

I commend Dairygold, especially Jim Woulfe and Gerry O’Sullivan, on its tireless work in bringing in load upon load of hay, amounting to almost 400 loads thus far. The company worked closely with the Minister. The investment made was the best €1 million spent by this country in a long time.

I fully understand the importance of Science Foundation Ireland. In the early 1990s, I was involved in basic research on homology modelling, where three-dimensional protein structures were generated on silicon graphics computers and software. A computer-generated three-dimensional model was then evaluated against the actual physical structure of that protein. We purified the protein in Cork and sent it off to the University of Brandais in America to obtain x-ray crystallography of it. It all sounds interesting and it was. The protein itself was called aspartate amino transferase.

While this was pioneering protein structural three-dimensional development, from an amino-acid sequence, the work was also supported by industry. Schering-Plough in Brinny, County Cork paid for the computer software and hardware. This type of basic research has contributed in part to our understanding of how drugs interact with certain proteins. It also has relevance in the agricultural sphere where we are developing fungicides which bind to certain pathogens. When there is a resistance these particular agents will not bind properly, if there is an active site mutation. We have to understand how that happens.

One starts off with basic research, which may sound abstract but it creates the foundation layer which gathers important data for the building blocks of subsequent research and solutions. It is therefore common sense to take that basic research to the applied level, working with companies which produce drugs or fungicides that create health and wealth benefits for our country. I do not know how Deputy Boyd Barrett could not understand that.

However, applied research is also vital and, in my case, the industry recognised the value of research and contributed towards it. Science Foundation Ireland will evaluate projects for research where there is a potential for that research to yield commercial opportunities and jobs it will back it. The economic benefits of applied research are huge and collaboration with industry is important. We are fortunate in this country to have a large number of world leaders in all sectors, from IT to pharmaceuticals, which bodes well for research. The multiplier of return on every euro for research and development is very high, and represents good value for money.

Under the competent stewardship of the Minister, Deputy Bruton, and the Minister of State, Deputy Sherlock, research and development has been one of the priorities of this Government and is featured in the action plan for jobs. In fact, an independent steering group on research prioritisation - chaired by Mr. Jim O'Hara, a former manager of Intel - presented a report to the Minister, Deputy Bruton, at the end of 2012. It was published in March 2013.

The task of this steering group was to conduct a comprehensive analysis of the research, development and innovation space in Ireland and, on foot of this analysis, to develop evidence-based proposals for Government policy on public investment in research and innovation. Some 14 areas were identified for this.

The objective is the alignment of public investment in research with emerging market opportunities and translation of this investment into outcomes that will bring benefits to the people of Ireland through jobs and other sustainable economic activity.

This Bill also makes provision to enable Science Foundation Ireland to promote and support awareness and understanding of science, technology, engineering and mathematics. This is a topic which is very close to my heart and I have worked with the Minister, Deputy Bruton, on this for quite a while. I believe it is essential that we promote children with an aptitude and ability for science, IT and mathematics from an early age. This means recognising those children and making sure that they do not slip through the system. Our best and brightest must always be developed.

While our school system is rightly constantly endeavouring to raise the general standard and help children who are finding it difficult, there is an absolute requirement that we foster and develop the brightest of our children to their potential. Sometimes I feel that the resources being allocated to our brightest students - because they are fewer in number - are being sacrificed to improve the general average. I hope this practice will not continue.

Science Foundation Ireland was established to promote basic research in strategic areas and has worked very well the main areas which are information and communications, technologies, bio-technology and sustainable energy. The final area of sustainable energy is something that we really need to concentrate more on. It seems that we are not embracing change fast enough and I wonder at times how much a litre of petrol or diesel will have to cost before we really concentrate on providing viable alternatives.

These alternatives will not happen without doing our homework and putting in the basic and applied research. The renewable heat incentive or RHI in the UK is the world's first long-term financial support programme for renewable heat. Launched, in November 2011, the scheme for the non-domestic sector provides payments to industry, businesses and public sector organisations. The RHI pays participants of the scheme that generate and use renewable energy to heat their buildings. By increasing the generation of heat from renewable energy sources, instead of fossil fuels, the RHI helps the UK to reduce greenhouse gas emissions and meet targets for reducing climate change. They will be expanding the existing scheme to cover additional technologies and will also offer a domestic scheme for individual households, which accounts for almost 80% of use.

It is clear that the focus of this Government is very much on promoting research and development in various sectors. We have to take advantage of our high-skilled economy and the industries which are based here that require innovation and research. This Bill allows flexibility within Science Foundation Ireland to target projects from a basic level right through to delivery at an applied level. It fosters better commercial and productive engagements between research institutions, commercial entities and the Government. This is a triad which needs to work together. The obvious results of this are well-paid, sustainable and rewarding jobs for our highly skilled workforce.

This Bill will aim to make sure that Government policies and objectives relating to the HSE functions are implemented and this is no mean task. The Minister will specify his priorities for the HSE and the HSE must have regard for these in preparing its service plans. Like any good plans, they must have performance targets and metrics for measuring performance. The HSE must pay particular regard to these targets as they are set out for it. These operational changes will ensure that the HSE, which is a very large organisation, will have greater flexibility and will be able to react more quickly, as change is required.

I wish to stress that while this Bill is about making sure the HSE reacts faster and in the direction that the Minister wants, my experience of the HSE in the south has been very positive. Everybody likes to criticise the HSE but it certainly has a lot of good points. It would be wrong of anyone to suggest that all areas of the HSE are not performing. Only last week, the reconfiguration plan involving Cork University Hospital and Mallow General Hospital reached the point of implementation. The HSE and its staff played a pivotal role in this, liaising with all of the consultants and everyone else involved, in drawing up a very detailed strategy and everybody is on board, I am glad to say. I am delighted to say that this will probably form the template for how small hospitals work in the future and will allow for a future for them.

Until now we have been worrying about the future of all our small hospitals. Most importantly, this will see better service delivery to the patient, with shorter waiting times and the freeing of emergency surgery wards for emergencies requiring specialist care. I particularly thank the regional director of operations in HSE south for his tireless work in ensuring that the Minister's aims are being delivered on the ground.

We must move forward toward greater accountability and transparency in health care delivery. The Minister, Deputy Reilly, has succeeded in reducing waiting times and time spent on trolleys, with individual performances across the HSE to be monitored and accessible for all. If three surgeons can perform the same procedure, the waiting times for each surgeon should be available online so a patient can decide which surgeon to go to. With prescription drugs, there should be a list of those who give prescriptions, particularly general practitioners, taking into account those who prescribe cost-effective generic medicine in preference to high-cost brands. That would generate best value for the patient. We must also move to a system where prices of drugs can be published online so that patients who pay for drugs with minimum subvention can have access to the information that will allow best value for money.

I congratulate the Minister on the establishment of the medicines management programme, which is concerned with the spend on medicines. The Minister is tackling the issue with the programme, which will evaluate medicines under the headings of safety, efficacy, access, and savings for the State and patient. It is an holistic process as part of a broader remit, with co-ordination between the National Centre for Pharmacoeconomics and the National Medicines Information Centre, coming together with collaboration of the HSE under the primary care reimbursement services.

In private business, getting policies delivered is important; it is done quite quickly in small business but doing it in a large organisation is very difficult. Delivering such change can take time. I congratulate the Minister on the establishment of the national early warning score. All these initiatives may sound like they are more jargon but they are well thought through and will deliver for the patient and, in time, bring cost savings.

I will start on section 19, which deals with the tax treatment of farmers. I welcome the extension of the stock relief. This, especially the 100% stock relief for young trained farmers, is comforting news to the agriculture sector. These are measures which mean a great deal in the farming scene. The Bill also mentions that these particular farmers must have business plans set out and agreed with Teagasc.

This raises another aspect at which we could look. As important as business plans are, cash-flow analysis is very important. Maybe we should encourage taxation measures that would allow for part-time employment in farming businesses to conduct cash-flow analysis on a continuous basis because farming is up and down and it will get more volatile as things happens. I note there has been a horse food scandal lately, and all that went with it. Unfortunately, for farmers, it means that their income could dip through no fault of their own and it is important to have constant analysis of the accounts. I would welcome allowing some tax incentive to employ someone who is a third party, obviously, not a member of the farm.

Section 24, which amends section 1003A of the Taxes Consolidation Act 1997 and provides tax relief for donations of heritage property to the Irish Heritage Trust or the Commissioners of Public Works, is a practical change and I welcome it. It allows accompanying buildings and lands to be donated in tandem with heritage gardens. I accept it is a small part of it. It is a good measure. It will see important heritage properties coming to the State at little cost. It is really important because we may not get the chance to get these properties again. However, I encourage the Minister to increase the tax relief, from the 50% he is seeking, to 65%. I understand there is more being purchased and he is trying to get value, but in this depressed property market, even allowing 65% relief on what is essential one-offs would be practical.

I welcome section 29, the living city initiative. Certainly, we all can appreciate that getting families back into the centre of cities and refurbishing old homes brings life to cities. It is a nice measure in the Bill.

In section 45 I think there is a problem. The limit of €3 million should be removed for capital gains tax on land transfers. This discourages lifetime transfers and that is something we cannot do. In death, obviously, there are no capital gains tax implications. We do not want a situation where farmers will not transfer land over until they go to their eternal reward. There is an elderly population in farming and with the targets we are setting out for ourselves in Harvest 2020, this is a worrying issue. We will not achieve those targets with land not being transferred to young farmers. It simply will not happen. Any measure that discourages the transfer of land cannot be allowed. Capital gains tax was introduced in 1974 when land was valued at approximately €500 an acre and the indexation factor, which was abolished in 2002, had reached a factor of approximately seven, giving land a value, roughly speaking, of €4,500 an acre. This causes a capital gains issue of approximately €8,000 an acre presently. I will not elaborate on marginal relief - it gets too complex. However, it is something that needs to be looked at because there is no initiative to hand land over. Also, a consideration of €3 million might sound considerable, but when one adds up the cost of stock and buildings, such as milking parlours which are getting ever more complex by the day, and one reaches that figure and it will be an impediment to transfer over. This also applies to many qualifying business, not only farming.

Unfortunately, there is not a retirement scheme in place. The retirement scheme, which was most valuable and which came through Europe, allowed a retirement pension for elderly farmers. It gave them a sense of financial security and it allowed them transfer over their land. There is nothing like youth and vibrance to increase production and to move farming in a new direction. I am glad to say I was a recipient of the farm retirement scheme in the sense that my parents received it. It created the stimulus to transfer land. It allowed us to move in a direction which saw production increase considerably and, therefore, more benefits to the State as we moved along. This is one area that needs to be looked at more closely.

Section 46, which is a really good measure, provides relief from capital gains tax for restructuring of farms. One of the historical problem we have faced in Ireland is the whole farm structure. The fragmentation issue is incredible. Having ones farm in different fragments is a high cost game as one must travel from one place to the other. It costs to move machinery and animals. One cannot build up necessary infrastructure because one does not have enough land around one's parlour. This is a fabulous scheme and I am amazed it has not been thought of earlier. I advise the Minister to keep an open mind on the final date here and not to be wedded to the closing date in the Bill. Farmers have a tie to their land and it takes them a while to get their head around letting go of a part of their land and swapping it for another. The Minister merely must bear in mind that there might be a conflict until it sinks in properly that this is a good idea. I would watch it closely. It is something on which momentum could take a little while to build up.

I might have a look at section 56 regarding niche producers and micro-breweries, especially ones where there is micro-production of cider. Such business persons need a stimulus in early production and maybe we should look at them being allowed allowances.

On section 59(1)(c), on carbon tax, I encourage the Minister to enter into discussions with the farm contractors' associations regarding carbon tax on farms. It is only another spancel to production. Farmers do not have large incomes at present and this is something that needs to be looked at.

Maybe the Minister should consider tax reliefs for those who substitute fuel with carbon-neutral options because there are options out there. The reason I ask for tax reliefs in this area - these are quite specific - is because there are high capital costs in putting in place systems which replace diesel fuels in agri-production. It is akin to the inverse of section 59(1)(c). If it is good one way - as they say, sauce for the goose is sauce for the gander - it should work in both directions.

Section 71 relates to VAT. While this reduction, from 5.2% to 4.8%, looks innocuous, it has had a significant effect on the pig sector. I will go into more technical detail on this. The matter has generated much stress there. Maybe it needs to be exempted for that sector because it is on its knees.

They do not particularly need any more nasty shocks along the way.

I wish to address the issue of rates. For many people not involved in business, there is no appreciation of the issue. Rates need to be considered in totality. It is possible for a business to have huge ground cover and very low turnover. For such a business, rates could represent a major proportion of the profit whereas for a multinational on the same land, it would only represent a fraction of it total turnover. That needs to be borne in mind.

I welcome the Bill which contains many progressive provisions and a few that need to be considered in more detail.

Strangely enough, the solution which should have worked in 1847 with the three Fs might work here through split mortgages or parked percentages of mortgages. Fair rent equates to a fair payment, to what the mortgage payer can pay in terms of principal and interest. Fixity of tenure holds that as long as the person can actually pay what has been agreed, he or she will not be evicted. Free sale refers to an ability to sell a house with whatever tie-in it has on it. It is very important for us to remember that this issue must be pursued. The banks are doing that and I am dealing with them a lot in this regard but they are only getting through 1,500 cases per month. They must be given the resources to make sure that we can get through each individual case of mortgage distress because the fear of losing one's home is all-consuming. We must reach a point where each person is dealt with on the specifics of his or her own case.

This situation will not go away and not reaching a decision is simply kicking the can down the road. Debt write down may be necessary in some cases, while in others it may be possible to spread payments over a longer period of time to enable people to pay their debts. Either way, we must grasp the nettle and work on it. In fairness to the banks, they are engaging and the Irish pillar banks are doing a lot better than some of the foreign banks, which must be acknowledged. The skills for dealing with this crisis must be developed. I appreciate this issue being raised because it is one of the largest crises facing this country. Until we get this right, we will not be out of trouble. We will be judged as a Government on how we deal with people, fairly and equitably.