Paddy McHugh (Galway East, Independent)
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Question 61: To ask the Minister for Finance if a provision whereby no capital gains tax should arise on the disposal of farmland to a local authority for road building or road widening purposes will be introduced in budget 2006; and if he will make a statement on the matter. [35041/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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It is not the practice to comment in the lead-up to the annual budget and Finance Bill on the intention or otherwise to make changes in taxation.

Paddy McHugh (Galway East, Independent)
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Question 62: To ask the Minister for Finance if a provision will be introduced in budget 2006 to give discretion to the Revenue Commissioners to review the conditions for eligibility for capital gains tax, CGT, retirement relief on the transfer of farmland to a son or daughter who is taking up farming as his or her career where the land has had to be leased prior to its transfer due to unavoidable family circumstances (details supplied); and if he will make a statement on the matter. [35042/05]

Paddy McHugh (Galway East, Independent)
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Question 63: To ask the Minister for Finance if the conditions attached to CGT retirement relief will be revised in order that the ten year period for ownership before disposal shall commence in the period up to the initial letting of the land to a family member, provided the eventual disposal of the lands is to that family member; and if he will make a statement on the matter. [35043/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I propose to take Questions Nos. 62 and 63 together.

It is not the practice to comment in the lead-up to the annual budget and Finance Bill on the intention or otherwise to make changes in taxation.

Paddy McHugh (Galway East, Independent)
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Question 64: To ask the Minister for Finance if a targeted farm consolidation reinvestment relief will be introduced in budget 2006 whereby proceeds from the sale or transfer of farmland by farmers are reinvested into other farmland without charges to capital gains tax subject to certain conditions; and if he will make a statement on the matter. [35044/05]

Paddy McHugh (Galway East, Independent)
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Question 65: To ask the Minister for Finance if relief from stamp duty on the purchase of farmland by farmers up to 50 years of age who meet certain criteria for farm consolidation will be extended; and if he will make a statement on the matter. [35045/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I propose to take Questions Nos. 64 and 65 together.

It is not the practice to comment in the lead-up to the annual budget and Finance Bill on the intention or otherwise to make changes in taxation.

Paddy McHugh (Galway East, Independent)
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Question 66: To ask the Minister for Finance if the current 100% stamp duty relief on purchases or transfer of farmland to young trained farmers for a five year period commencing 1 January 2006 will be renewed; and if he will make a statement on the matter. [35046/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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It is not the practice to comment in the lead-up to the annual budget and Finance Bill on the intention or otherwise to make changes in taxation.

Paddy McHugh (Galway East, Independent)
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Question 67: To ask the Minister for Finance if a provision to abolish the employee PAYE tax credit and to pass on in full the savings to all taxpayers through the system of personal tax credits will be introduced in budget 2006; and if he will make a statement on the matter. [35047/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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It has been the practice of successive Ministers for Finance not to comment on tax changes in the run-up to the annual budget and I do not propose to depart from that approach.

Paddy McHugh (Galway East, Independent)
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Question 68: To ask the Minister for Finance if the flat rate VAT refund to non-VAT registered farmers from its current 4.8% to 5.8% with effect from 1 January 2006 will be increased; and if he will make a statement on the matter. [35048/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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The position is that the calculation of the farmers' flat rate is governed by EU VAT law and is based on the relevant macroeconomic data for the farming sector for the preceding three years. The purpose of the flat rate addition is to compensate unregistered farmers on an overall basis for VAT which they incur on their business inputs. The flat rate addition is not there to provide any form of income support to farmers or to compensate for increases in wages or costs generally.

The flat rate refund for unregistered farmers is examined every year in the lead up to the budget. It is not customary for me to comment on any possible changes to the existing rate which may arise in the context of the forthcoming budget.