Brian Hayes (Dublin South West, Fine Gael) | Oireachtas source

I am not an expert in this field either. This comes from the view of some contractors that they are in an unfair position in comparison with smaller operators and that the inclusion of a PPS number would make a difference in this regard. However, in anything we do, we must be proportionate. No one wants to be placing an unfair burden on very small farmers. Given my background, I am no expert in this but it is an issue that we will have to consider. Whether further consideration should be given to it in the context of this Finance Bill is an open question. Any person carrying on a trade must ensure that his or her records are correct and proper so as to allow for the preparation of current returns of income. Records must be kept of all sums of money received and spent in carrying on the trade, the purpose of such receipts and expenditure and of all sales and purchase of goods and services, where the carrying on of the trade involves such sales and purchases. These records must be kept for a period of six years, in either written or electronic form.

The current position is that there is already a system in place for dealing with small operators in the farming sector. The view of the Department of Finance and the Revenue Commissioners is that this amendment would place an even greater burden on that group of people who are currently trading.