Éamon Ó Cuív (Galway West, Fianna Fail) | Oireachtas source

That figure does not appear in the summary, which provides a figure of only €5.9 million. I have not had a chance to examine the other document provided but I will do so.

On the consanguinity rule that applies to leasing and so forth, it will be interesting to see if the deposit scheme and measures on leasing are included in the larger tax package. They were certainly not spelled out yesterday. If the Minister is ready to make an announcement, why was it not incorporated in the budget?

On water, I have always held the view - I expressed it many times in Cabinet - that fiddly little tax reliefs are a bad way of doing business. Great play is being made of the tax relief provided for water charges. Most people in rural areas will not be given relief on the cost of cleaning a septic tank. According to the Government's figures, the average water bill for rural dwellers will be half the average bill for town dwellers and those linked to main sewage schemes. If we allow that the average in rural areas will be €200 per annum, people will be able to claim tax relief of €40. As the Minister is probably aware, the vast majority of PAYE workers - most people in rural areas are PAYE workers rather than farmers - do not make an annual tax return because they are put off by the complexity of tax forms. If someone obtained professional advice on filling out a tax form, the €40 in tax relief would be long spent before it was issued.

I argued in government that the tax code should be simplified by removing the many minor reliefs and providing decent tax-free allowances. This would mean we would no longer cheat those who are put off by the prospect of filling out tax forms. The authorities know what income a PAYE worker or social welfare recipient receives because this information is provided automatically to the Revenue Commissioners. I do not like the tax relief introduced for water charges. At least social welfare recipients will receive a direct payment of €100 if they receive free fuel or the household benefits package and there will be no bureaucracy involved. I am not attempting to score political points but making a serious argument. I have always had this fetish because I know what ordinary people do.

I have only a few seconds of speaking time remaining. Perhaps the Ceann Comhairle will allow me to speak a little longer, given that the Minister interrupted me.

The Minister knows that because of the complexity of the scheme half the farmers did not avail of the beef scheme this year. While a lot more gain was to be obtained - €40 per animal - half of them did not apply. This was cleverly done because they know that many people will not keep the receipts and make an individual tax return to get €40 or €50 back.

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