Charlie McConalogue (Donegal North East, Fianna Fail)
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524. To ask the Minister for Agriculture, Food and the Marine if payments to farmers under the new green low-carbon agri-environmental scheme will be disregarded for the purposes of calculating taxable income; and if he will make a statement on the matter. [31453/15]

Simon Coveney (Cork South Central, Fine Gael)
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The calculation of tax liabilities is a matter for the Revenue Commissioners in the first instance. However, for the purpose of means-assessments, the Department of Social Protection disregard the first €2,540 received under either REPS or AEOS and 50% of the balance. I do not anticipate any change to the existing situation for GLAS payments.