Peadar Tóibín (Meath West, Sinn Fein) | Oireachtas source

The Minister has said that there will be no appreciable change in income. Tax changes are designed to change behaviour. I imagine the Government will use this measure as part of its efforts to seek more investment in forestry in this State. If that is to happen, and if the seven individuals mentioned by the Minister are to participate in this activity, there has to be a net income benefit to them.

That benefit will come out of investments elsewhere in the State.