Charlie McConalogue (Donegal North East, Fianna Fail) | Oireachtas source

We seem to be discussing savings. When a farming enterprise's accounts are done at the end of a year, its working cash is regarded as profit. The farm assist scheme, which is essentially the farmer's dole, is based on a previous year's income and may only amount to a small payment. The farmer is expected to make enough income over the course of that year to bring him or her up to the level of the dole received by someone who does not have an enterprise. However, I welcome the fact that the Minister seems to be referring to cash savings. He recognises the issue with attaching a notional value to land and business premises.