Peter Cleere (Carlow-Kilkenny, Fianna Fail)
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604. To ask the Minister for Agriculture, Food and the Marine if he will consider tax reliefs on training fees for those looking to get involved in a horse partnership or syndicate; and if he will make a statement on the matter. [15302/25]

Martin Heydon (Kildare South, Fine Gael)
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While taxation policy is primarily the responsibility of my colleague the Minister of Finance, I work closely with him on taxation issues relating to my direct areas of responsibility.

Tax reliefs on training fees for those looking to get involved in a horse partnership or syndicate is not something I am considering at present.