asked the Minister for Agriculture if he will allow a period of grace to all development farmers to allow for the submission of farm accounts for previous years for the modernisation scheme.

A development farmer is required to submit to ACOT an extract of farm accounts for each year of his development plan. The period allowed for this is 12 months from the end of the accounting year. However, I have decided to allow up to 31 July 1984 for submission of farm accounts extracts for accounting years ending not later than 31 July 1983. Appropriate instructions have been issued to ACOT, who will notify relevant farmers accordingly.

From what I heard of the Minister's reply I understand he mentioned an extension of the time limit. Might I put it to the Minister that a reasonable period should be allowed for farmers to submit accounts especially in view of the Minister having told us here last week that in many cases the Department will be looking for a refund from farmers who have not submitted accounts under the Farm Modernisation Scheme?

As the Deputy is aware, it has always been a condition of the scheme for persons classified in the development category that they would have to submit accounts for that particular year and that they would be given a year from then to actually have that done. For one reason or another that has not actually happened. Because of the problems involved I am extending this particular date to 31 July 1984. That will have the effect that some farmers who were paid grants at a reduced rate will now be eligible for the total grant they would have received in the first instance.

(Limerick West): Would the Minister indicate to the House what years will be covered under his extension?

Back to when?

It has been decided to allow up to 31 July 1984. It will be applicable to grants paid since 1 January 1981.

In view of what the Minister for Agriculture told us last week would the Minister of State confirm that it is more a question of making up for deductions rather than taking money from people who have already received it?

As all Deputies are aware, the exact position with regard to this is that, because of the necessity under the rules governing the farm modernisation scheme, some farmers were unable to supply accounts within the specified period and, because of that, were paid a lower rate of grant. Under the decision I have now made, provided they come up with the relevant documentation, they will receive their full grants.

Is there any question of anybody who received a full grant having anything deducted from them now?

As the Minister said last week, not on the actual grants they received. But, as I understand the position, in respect of grants for which they might become eligible in the future, account will have to be taken of whether or not accounts have been kept.

Will they be deducted in the future?

They would if accounts had not come in.

Would the Minister agree with me that he is now making tax collectors out of his farm development service people——

That is not helpful, Deputy.

It may not be helpful but it is the truth. Would the Minister reconsider his decision — though welcome — and give an across the board reduction to everybody? Does the Minister agree that it is ridiculous to go back to farmers asking them to repay grants already paid in respect of development which has been carried out? Will the Minister give an across the board commitment?

As the Deputy is well aware, this is not possible. There are certain laws laid down regarding those categories. The decision I have taken is a very welcome one in so far as it goes, but it is important for me to point out that in future in respect of all grants in the development category accounts will have to be made available within 12 months.

Would the Minister reconsider his decision?

It appears that the Minister has said that he has taken this decision himself. Would the Minister tell the House what importance he attaches to farm accounts and if, in view of the fact that he has now made a decision to extend the accounting period to 31 July 1984, he would now reconsider grant-aiding farm accounts as they are very important to the future of farming and agriculture?

That is another question altogether.

We want to know what importance he attaches to it.

Question No. 6 withdrawn.