Mairéad Farrell (Galway West, Sinn Fein)
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I will go back to the Irish Farmers Association briefly. I thank Mr. Cullinan for his opening statement and for the information in it. The IFA has been quite clear on the site tax and its views on it. I understand what Mr. Cullinan says about income within the sector and so on, so this is a query out of interest more than anything else. If the site tax were to come in with different exemptions, would that be workable or completely unworkable in Mr. Cullinan's sector, in general, in his view?