Michael McGrath (Cork South Central, Fianna Fail) | Oireachtas source

That is a fair point. I will ask the officials at the Revenue officials to take a note of that point. The Deputy is raising the issue of the accelerated wear and tear allowances for farm safety equipment under section 30 as part of our public information campaign on claiming reliefs, exemptions and credits. Perhaps we could do some targeted work through the relevant publications in the agricultural sector in order to highlight that again.