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

Deputy Twomey walked himself into that.

There is a paper record at present. The Deputy is right to highlight the fact that the settlement voucher is unique to the farming industry. It is unique because most farmers do not claim back VAT on goods and services because they fall within this category for a reason. It makes it easier from their perspective because, as I understand it, the mart or factory issues the settlement voucher. Let us think about this. It is probably a fair point to make on the part of those calling for it. If the submission is made to us earlier for next year we can have a look at it.