Mr. Charlie Phelan:

Yes. For example, it will not have any effect on a farmer who only got ten shares, who is milking 20 cows and who is even below the thresholds to pay income tax at all.

On the other point about the other benefits, such as medical cards, I do not know what effect it has on people for 2012 and I could not possibly answer that question for Deputy Griffin. Clearly, it is something of interest as well to be dealt with.

I will ask Mr. Walsh to clarify the position of 2007 to 2010, inclusive, and whether the 2011 payment is for 2010.