Paschal Donohoe (Dublin Central, Fine Gael) | Oireachtas source

I will respond to those who engaged in constructive discussion, namely Deputies O'Keeffe and Fitzmaurice. Alas, Deputy Mattie McGrath is not here to be excluded from that definition. Deputy Fitzmaurice makes a fair point. I am not at all blind to the point he is making. I accept that much work on farms is not carried out by individuals who fall inside the definition of "farmer" used in the tax code. This has not been an issue in the past but will be in the future as the price of carbon increases. I respect the Deputy's opposition to carbon pricing. As the Department of Finance prepares for next year's budget and finance Bill, we will have to take a look at the definition of "contracting" and see if a register can be compiled or work carried out to better understand who is involved in this work. We do have a rebate scheme in place to recognise the effect of carbon pricing on those who are involved in haulage. We will have to assess whether other changes need to be made as the price of carbon increases.

Deputy O'Keeffe asked whether this change can be made in this year's Finance Bill. The truthful answer is that it cannot but, as I said to Deputy Fitzmaurice a moment ago, we will consider this matter as we get ready for next year's work and as we see the price of carbon increase, which I believe it will.

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