asked the Minister for Health if, when eligibility for health benefits is being decided for farmers, he will accept audited accounts rather than land valuation, where the latter would disqualify the applicant and the former would deem the applicant eligible.

In so far as full eligibility for health services is concerned, that is eligibility for a medical card, the chief executive officer of the appropriate health board determines this on the basis of the applicant's means. In the case of farmers this involves an assessment of actual means at the time of application, and land valuation is not a determining factor.

With regard to eligibility for free hospital consultant services and general practitioner maternity services, the entitlement of a farmer who has another trade or profession is determined by the total amount of income as assessed for income tax purpose which is based on audited accounts. For other farmers the income from farming is determined by multiplying the rateable valuation of the land occupied by a prescribed multiplier. This determination is made by the chief executive officers of the health boards in accordance with the provisions laid down in the Health Services Regulations, 1979, as amended.

It is the latter case I am concerned about. Has the Minister any proposals to change the system whereby the rateable valuation is taken as a guideline for the farmer's income? Surely that is anachronistic at this time. Would the Minister be prepared, for instance, to accept audited accounts?

I made clear in the reply that the regulations actually specify the way in which this is determined. I am having a review undertaken which should be completed before June 1 this year. This is a review of the regulations in total, and I shall consider the matter the Deputy has raised in that context.

Will that review contemplate the replacement of land valuation by audited accounts for assessment purposes?

I shall consider the point which the Deputy has raised in the context of that review.