Martin Ferris (Kerry, Sinn Fein) | Oireachtas source

This debacle is causing a great deal of confusion. It is mind-boggling, to say the least. Has the Minister assessed the average tax rate on income for farmers in the south west? How will that manifest itself if patronage shares are classified as an income as distinct from an asset? How will it manifest in a return to Revenue in respect of income from such shares if they are taxed on a regular basis compared with capital gains?

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