Simon Coveney (Cork South Central, Fine Gael) | Oireachtas source

The Deputy's proposal is not unreasonable and it has been discussed. To be clear, small breeders in general operate at the lower end of the market in terms of the foal levy. In fact, last year, in the case of more than 30% of foals, or 2,346, the levy was paid at either €35 or €50, whereas 27% of the income for 2014 came from just 616 foals. The last time the levy was reviewed, the people who were paying at the higher end had their foal levy increased slightly and those at the lower end had it decreased slightly. In other words, we are trying to take into account the affordability issue. However, in the context of keeping a breeding mare and developing a foal for market, €35 or €50 is not a major factor one way or the other. The reason the levy is based on advertised value is that it is much easier to calculate and there is much less paperwork involved. Stallions are advertised at a certain value and it is on the basis of this advertised price that the foal levy is calculated. For administrative and accuracy reasons, it makes things much easier.

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