Aindrias Moynihan (Cork North West, Fianna Fail) | Oireachtas source

We are putting this proposal to support farming families. It is normal for a farm to see income going up and down from good years to bad years. It is price volatility and it is the norm on any farm enterprise. The aim is to smooth the tax burden as it does not make sense to pay a big tax bill in a poor year. If we smooth it out, it will give certainty in a very volatile enterprise. The feasibility study being requested here would give a better handle on how to implement this process, what it would cost and what would be behind it. It would be a very positive step in giving certainty to farm families. There were positive indications before the budget that something would be done on price volatility and there was disappointment when that did not come about. This is an opportunity for the Minister to help farms and give some level of certainty without any major cost to the State.

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