Mary Butler (Waterford, Fianna Fail)
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196. To ask the Minister for Finance the status of small farmers making tax returns; and if he will make a statement on the matter. [24566/16]

Michael Noonan (Limerick City, Fine Gael)
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I assume the Deputy is asking about the tax return procedures for small farmers.

I would note there is no special tax return scheme for small farmers. However, to assist 'small traders', i.e. low turnover businesses where the owner does not engage a tax agent, Revenue has developed templates that are a guide to preparing a Profit and Loss account which will assist in completing their tax return. One such template is for farmers and is available from the Revenue Commissioners website at .