Mr. Pat Healy:

That has been acknowledged. For farmers, the private residence is dealt with the same as everyone else but the farm is dealt with as income. That has proven to be a challenge in some agricultural situations. It is being taken account of and the Minister of State, Deputy McEntee, has spoken about that. It was mentioned in the budget. Work is being done on that to look at how it might be addressed. It is a policy issue that will be addressed in due course.