A number of tax measures have been introduced to assist the farming sector. First, the special scheme of capital allowance for farm pollution control due to end this year will be extended for another three years to the end of 2006. Second, there will be major improvements in the tax reliefs available for farm leasing to promote better use of our national agricultural land resources. These measures arise from the decoupling decision taken by the Government following the mid-term review of the Common Agricultural Policy. The exempt threshold for leases of five to seven years is being increased from €5,079 to €7,500. For leases of seven years or more, the exempt threshold is being increased from €7,618 to €10,000. In addition, the age limit for the qualifying lessors is being reduced from 55 to 40. Third, the farmers flat-rate VAT will go up from 4.3% to 4.4%. This rate change will ensure that farmers will continue to be compensated in full for the VAT they bear on their business inputs. There will be a corresponding increase in the VAT rate for livestock sales.