Pearse Doherty (Donegal, Sinn Fein) | Oireachtas source

I know this is an enabling provision and it does not trigger anything automatically but Deputy McGrath spoke about the sector. We know what Brexit has done to some farmers, particularly those in some sectors and where the activity is close to the Border. Any activity as described by the Minister of State, if it is going on, is not illegal. It is completely legal at this point so we are not talking about tax evasion. This is about whether the sector is benefiting in excess of what was originally intended.

I welcome that the Minister of State is saying that it appears there will be sufficient time provided for the sector, if need be, to restructure or allow proper consultation. The fear is that the Revenue Commissioners will do a report, the Minister will come in and take the flat-rate addition and an agricultural sector will be wiped out. We have other provisions relating to offshore money and allowing people to pay penalties, meaning everything will be forgiven and forgotten. The lead-in period for that is longer than for this sector, although the sector has not broken any laws at this point. Excessive compensation should be dealt with and I welcomed the idea on Second Stage. The question is about the instrument and addressing the fear that the intention of the Government is to pull the rug from under an industry. These sectors will not be able to survive if they do not have ample time to restructure in accordance with the Revenue Commissioners' wishes. It has provided a clean bill of health to the sector until now.