Part-time education centres everywhere are being threatened with closure, as are the three full-time education centres in Kildare, Kilkenny and Sligo, near Senator Mooney's base. Depreciation of farm equipment has been extended from five years to eight years, which will have a massive impact on contractors and will push up costs to farmers. I presume the former and distinguished leader of the IFA, the Minister of State at the Department of Finance, was involved in negotiations with the NRA regarding compulsory purchase orders and the relevant capital gains tax changes. These will severely impact on farmers and landowners who are affected by the much-needed motorways. It is most unfair that those who are having land taken from them compulsorily are being doubly insulted by the capital gains tax changes which will cut back their options.