Jack Wall (Kildare South, Labour)
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Question 225: To ask the Minister for Finance the position with regard to the sale of sugar beet quotas by farmers and the tax refunds on the sale of such quotas; and if he will make a statement on the matter. [3085/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am informed by the Department of Agriculture and Food that in Ireland the entire sugar quota is allocated to Irish Sugar Limited, the only sugar manufacturer in this country. The company in turn places contracts with farmers to grow sugar beet sufficient to manufacture the sugar quota. There is no specific quota for sugar beet. Therefore, any taxation issues regarding the sale of such quota by individual farmers should not arise.