Tim Lombard (Fine Gael) | Oireachtas source

It is great to be here and to acknowledge the budget that has happened this afternoon. I want to comment in particular on agriculture and I note that Sinn Féin's wonderful contribution to this House never mentioned agriculture. Sinn Féin did not even acknowledge that farmers exist.I acknowledge what is after happening today on the agricultural side. The roll-over of the reliefs is important. It is a really significant issue. With Sinn Féin refusing to acknowledge agriculture as a part of the ecosystem of our society, I would be fearful of where agricultural communities are going to go in time. The real issue regarding regeneration and renewal has also been addressed. Young farmers and succession plans need to be looked at. Those key issues are really important for our society. We need to change the age profile of our farming community. What the Minister for Finance, Deputy McGrath, announced today regarding the reliefs and the changes and the increase from €70,000 to €100,000 are really significant. That is the progress we are seeing under this Government. Making sure we our young, trained farmers into the system is an important issue.

When one looks at Sinn Féin's so-called budget proposals in agriculture, the big issue at the moment are the environmental challenges. What has been announced today, and what has been indicated is going to happen regarding the targeted agricultural modernisation scheme, TAMS, and the 70% ceiling put on it with regard to additional storage, is positive. That is what practical farming wants, that is, to make sure that our TAMS ceiling will go from 40% to 70%. This will have a knock-on implication when it comes to nitrates and other issues, and we will have the capacity to make sure that the environmental challenges can be met. When one looks at practical elements, that is going to help our industry and the manufacturing industry when it comes to agricultural products. That is a really significant issue.

The other glaring hole in Sinn Féin's so-called budget was that it did not even mention the sheep industry. This is an industry that needs help and support, and now we are going to see another significant budget put in place. Some €20 per ewe will be brought forward, which is going to help that industry to develop and survive the challenges it has because of Brexit. This so-called budget from Sinn Féin has missed all of the key issues regarding the agricultural industry. It is about making sure we protect all people, not just a cohort of society. This budget has gone a long way to helping everyone in that circle. I welcome the budget on those key issues regarding agriculture.

I mention another issue Sinn Féin will not mention, and that is the VAT change on e-books. It is a small but it is a really important thing. Dyslexic kids use e-books on a continuous basis. It is how they communicate and how they grasp what is in the larger curriculum itself. There was no VAT rate on other books but there was a VAT rate on e-books. From 1 January 2024 onwards, that VAT rate will be taken off and brought down to zero. This is a small but positive step forward that affects people who are in the environment where they need a bit of help. It is not even the financial implication of it; it is that level of support that we are with people on this journey. I acknowledge that as well.

They are the core issues from my point of view. When one reads the so-called Sinn Féin budget, it will do nothing for the agricultural community.