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

I want to address some of the tax elements of this amendment. I was very pleased to work with the Minister of State, Deputy Heydon, to bring forward this amendment. I want to emphasise two points on it. First, this is as much a preventative measure as it is about trying to support those who have already suffered great disability due to terrible accidents on farms. We worked closely with the Department of Agriculture, Food and the Marine to try to come up with an amendment that would be able to do both.

Second, the list in section 35, in Part 2 of the Bill, is important because we are looking to put together a list of various forms of equipment that can help those who have suffered and help others to avoid the accidents that can cause such suffering. I hope the clarity we are providing in the amendment will make it easy for Revenue to be able to implement this measure. I thank Revenue for its co-operation in this regard. I hope the Minister of State, Deputy Heydon, and the Department of Agriculture, Food and the Marine will be successful in raising awareness of this change in law.

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