asked the Minister for Finance if he will consider the granting of a tax remission to agricultural workers.

I am not prepared to grant the tax remission suggested by the Deputy.

Is the Minister aware that granting this type of concession might act as an incentive for young people to stay on the land and for farmers to retain farm workers?

I am not prepared to say it would not but I do not think it is through the tax code that any such incentive should be provided.

Will the Minister agree that a colossal amount of money is not involved?

The money would not be insignificant but it is not so much a question of the amount as a question of the principle of breaching the income tax code in respect of any one section in this way.