asked the Minister for the Environment if it is his intention that tax relief will be given under the new land tax proposals to farmers who have between 20 and 80 adjusted acres and who borrow money for development purposes; and if he will make a statement on the matter.

12.

asked the Minister for the Environment if, under the recently proposed land tax for those in the category 20 to 80 adjusted acres local authorities as the collectors will be empowered to waive demands in cases of hardship from disease or financial difficulties; and if he will make a statement on the matter.

I propose to take Questions Nos. 11 and 12 together.

Legislation providing for a farm tax, as outlined in the national economic plan, Building on Reality, is being prepared in my Department and all relevant aspects will be considered in this connection. The Government will decide on the detailed scheme in due course and Deputies will have an opportunity to discuss the full proposals when the Bill is presented to the House.

Is the Minister aware that only weeks after the plan was announced many farmers are concerned as to what their position will be under the new scheme? Many farmers are in financial difficulties because of disease in their herds and it is time their minds were put at rest in regard to the scheme. Some of them fear that they will be faced with a big bill under the new arrangement.

The necessary legislation is being prepared. When it has been considered by the Government a scheme will be brought before the House for discussion.

Is the Minister in a position to outline the details of the scheme? Is he in a position to say if the problems of such farmers will be taken into consideration because, although they may be in the tax net now, they are not liable to pay any tax?

As the Deputy is aware, legislation must be approved by the Government before it is announced. There is little point in announcing any proposals which may not be approved by the Government. I am not in a position to make a statement until the Bill has been processed and approved by the Government. The House will have an opportunity to discuss all aspects of the land tax.

The Government must have had some idea of the tax yield and, consequently, must have taken into consideration whether they should recognise the problems of farmers.

We examined the position in regard to the expected yield. The details are a matter for a Bill which will be subject to Government approval. Members will have an opportunity of discussing the details later.