Mr. John Enright:

I will try to respond some of the issues raised by Deputy Fleming. On training for young farmers, our concern is how this is measured by Revenue. In other words, how does Revenue know how many hours per week a farmer spends farming? We believe there is a need for a more practical way of measuring farmers' activity. We believe not that hobby farmers should get the allowance but that young farmers who have had an off-farm job for a number of years in order to develop their businesses should be facilitated.

On the milk quota tax relief, the point we are making in this regard is that this relief must be retained until 2015. There was a suggestion in previous reports that it should be abolished. We believe it is necessary that it be retained until 2015.

On the rural development budget, from our perspective this is more important than Leader. While Leader is important for farmers, the other big issues from a farming perspective are the former REPs scheme, disadvantaged areas scheme and on-farm investment schemes. The next CAP rural development plan will be from 2014 to 2020. The funding provided for that scheme next year will be hugely important. We have the European funding but there must be co-funding in order for that funding to be drawn down. That is a hugely important issue from our point of view.

On the property tax and payment of preliminary tax, this is a cashflow issue from the point of view of farmers and others involved in the agricultural sector. The vast majority of their income is obtained during the autumn. The single farm payment is made on 15 October. Typically, cattle sales are also conducted during this time. It is a practical issue that is of concern to farmers. I hope I have addressed the Deputy's questions.