asked the Minister for Finance the estimated total income tax revenue contributed by farmers in the most recent year for which figures are available; and if he will express this figure as a percentage of the total income tax returns.

The estimated total income tax revenue contributed by farmers in 1979, the most recent year for which figures are available, was £16 million, which is 2.2 per cent of the total net receipts of income tax for that year.

Is the Minister aware of reports to the effect that there will be a shortfall of approximately £30 million in the revenue from farmer taxation in 1980?

The question relates to the most recent year for which figures are available. Obviously the Revenue Commissioners are not in a position to give definitive figures for any sector in respect of the current financial year.

Did the Minister not give in this House during a debate on the motion in relation to agriculture figures in respect of income tax from farmers?

I stated that the yield would be considerably less than had been estimated at budget time. One of the reasons is because of direct Government action and another is because of a drop in farmers' incomes.

Will the Minister tell us whether the reduction is due to an inadequacy in the taxation system or to a diminution in farmers' incomes or to a lack of proper estimating of farmers' incomes?

Some might suggest it is due to the latter and others would suggest it is due to an inadequacy —

Which does the Minister suggest?

The Minister keeps a balance.

He has become as ambivalent as the Taoiseach.