Tom Hayes (Tipperary South, Fine Gael)
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Question 190: To ask the Minister for Agriculture, Food and the Marine the reason flat rate expenses allowance is not paid to all agricultural consultants (details supplied); and if he will make a statement on the matter. [36696/11]

Simon Coveney (Cork South Central, Fine Gael)
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The extension of tax free allowances to private sector agricultural consultants is a matter for the Revenue Commissioners.