Pearse Doherty (Donegal, Sinn Fein)

It has already happened. That was my question. This has already taken effect, so what is the purpose of the section? What is the additionality? I hear what the Minister is saying about circumstances were we have information about worked-out costs, but a farm is a farm. The farmer operates a mixed farm. Poultry is 95% mixed. There will now have to be two different systems within a farm. There is huge crossover in agriculture. The farmer will have to set up two different systems. It would not make sense to bring everything under the VAT system. It is not the case that there is a lead-in period. The Minister said he had to deal with it, but it is not even a case of saying "This is taking place next year." There has been engagement and all the rest, and this has been around for a while. I acknowledge all of that, but the viability of farmers and the industry in general is important. If there is a possibility, as has been presented to us, that there could be a cost of €30,000 involved and also the challenge of trying to separate a farm, which would not have been separated up to now, that creates a viability issue. In the Minister's eyes, this would not be a sudden shock because he has been dealing with this for a long time. For farmers, however, this is the first time that it is crystal clear that things are going to change. The question that arises relates to what the lead-in period is going to be.