asked the Minister for Finance the income tax revenue from farmers for the years 1975, 1976, 1977 and the estimated revenue for 1978.

: As the reply is in the form of a tabular statement, I propose, with the permission of the Ceann Comhairle, to circulate it with the Official Report.

Following is the statement:

NOTE: The figures shown are receipts of tax. Tax on foot of 1978-79 assessments on full-time farmers will, when the Finance Bill, 1978, is enacted, be due and payable on 1 January 1979. The estimated yield from these assessments is £20 million none of which will be received in 1978.

: Why does the Minister not give the information to the House? There are only four figures involved.

: I am afraid there are more than four figures in this tabular statement.

: Perhaps the Minister would give the figure in relation to 1978, as a matter of direct interest at this stage?

: In relation to 1978, the estimated receipt of income tax payable in respect of farming profits by farmers with another trade or profession is £3.5 million and for those whose sole income is from farming it is £7 million. I should point out that the tax payable by full-time farmers in respect of 1978-79 will be payable on 1 January 1979.

: Will the Minister not agree that the original estimate of revenue for 1978, including people with another trade or profession and those who were whole-time farmers, was £14 million? It appears now that the amount will be £3 million or £4 million less, or some 20 per cent less than what was estimated.

: No, I do not think the Deputy is correct. Perhaps the position is somewhat confused by what I referred to about the due date for payment of income tax by full-time farmers in respect of the current income tax year. The date will be 1 January 1979 and that does not bring it within the current budgetary year. That may have confused the issue. I do not think there is any difference involved in the summation of these figures and the figures given already.