Mr. Niall Cody:

We have been engaged. We had our meeting and asked for submissions from the farming sector. What we want to do is to issue as comprehensive a set of guidelines as we can. For example, there have been submissions from the farming organisations setting out the nature of whatever products, such as slurry bags. Slurry bags became a subject of discussion. That day, I simply looked up slurry bags and found an article in the Irish Farmers' Journal which talked about how convenient slurry bags were in that they allow the farmer to move the slurry bag around within his or her farm. This is not a fixture. This is not a construction process. Part of the challenge is that modernisation involves huge convenience and flexibility. That does not fit in with the legislation the Revenue has to operate under.