Written answers
Wednesday, 4 October 2017
Department of Finance
Budget Submissions
Seán Fleming (Laois, Fianna Fail)
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97. To ask the Minister for Finance his views on farm income averaging whereby either the farmer or spouse have a second income from self-employment; if a threshold can be introduced whereby the income average can apply rather than excluding due to the fact that in some situations it may be a small amount of self employment income; and if he will make a statement on the matter. [42122/17]
Paschal Donohoe (Dublin Central, Fine Gael)
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As the Deputy may be aware, I have received a number of pre-Budget submissions proposing changes to the operation of income averaging for the farming sector. Consideration of specific proposals with regard to income tax measures relating to the farming sector remain ongoing in the context of Budget 2018 deliberations.
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