Martin Mansergh (Fianna Fail)

Senator Coonan has made his point. I will make mine now. I accept the figures but there was a one-off reason. Beef prices are good this autumn.

There is a problem with relative income and the fact that larger scale production is necessary to provide an income comparable to other sectors. However, a distinction must be made between farm income and farm household income. There are relatively few younger farmers whose spouses do not also work and provide income. There is nothing wrong with small and medium-sized farmers supplementing their income by taking up part-time work. Indeed, it may help to make their farms more viable. I agree that rollover relief for capital gains tax should be considered in the budget, both for consolidation and road projects. I would also like the social welfare system be more inclusive from the point of view of farmers.

When farmers come to decide which way they will vote next year they will look at worrying policies such the Green Party's total opposition to live exports. Deputy Boyle suggested an individual tax on carbon emissions for every household. I am sure that will be greeted with delight by the electorate. The Labour Party continues to attack the idea of third level grants for farmers by taking into account land, an idea which has been rejected firmly by the Minister for Education and Science, Deputy Hanafin.