Mr. Tim Cullinan:

From an agriculture point of view, it is important to point out that farming, in the main, is a low-income sector. It is important as well that for every €1 currently that a farmer spends in the rural economy, it generates €4. From that point of view, we are generating a lot of funding in the rural economy already. I do not know if farmers adhere to all of the taxation that is in place currently. We need to be careful. The Deputy asked the question about widening the tax base. Our view is clear in that our proposal is that we would not agree with widening the tax base. There are a couple of areas where we have concerns. The capital acquisition tax threshold is currently €335,000. It would be important for that to be raised. Generational renewal is important as well in order that there is a way for young people to get into the sector. At the moment, the average age of farmers in this country is 57. That is why it is important that there are proper tax measures and reliefs to ensure that the next generation can get involved in farming. I am sure that it will come up later on but the recent site tax is concerning for us as well.