Matt Carthy (Cavan-Monaghan, Sinn Fein) | Oireachtas source

The Minister said "not readily available" Can I take it that is his term for "does not exist"? The only alternative to farmers using tractors, in terms of technology, is not to produce the food they are producing.

On the double taxation relief measures the Minister mentioned, I am sure he is aware, because Deputy Doherty and I have raised the issue, of farm contractors carrying out an increasing level of the work taking place on our farms. They do not avail of that measure, despite the fact they carry out agricultural work. The Minister's Department committed that a review into that matter would be completed by the end of 2019. We are approaching the middle of 2022. What is the Minister's latest excuse for not having that review done?