Will a condition of the scheme be that applicants keep farm accounts? Will the farmers have the option of choosing the western package scheme the new farm modernisation scheme for drainage?

The first part of the Deputy's question is about farm accounts. Yes, farm accounts will have to be kept on the basis of this farm improvement programme, but not to the same degree as accounts had to be kept for the farm modernisation scheme. I have asked the farm development service to become involved in this to make sure that accounts are kept. We hope the system we have now adopted will be seen as a very easy system. Certainly it will mean that any farmer will be able to do the job himself.

On the second part of the question, all farmers who are eligible for the farm improvement programme as it stands now will be entitled to a grant for drainage. Obviously, I cannot prejudge what will come back from Brussels, but under the western package there will be a choice when the time comes.

Deputy Noonan, a final supplementary.

(Limerick West): In view of the fact that farm accounts have to be kept, is that not rather a contradiction in view of statements made by the Minister for Finance last year when he introduced legislation here for land tax whereby farm accounts would be abolished totally, or is land tax, farm tax, whatever one likes to call it, not to be in operation any more?

Deputy Noonan is aware that all good farmers keep farm accounts for their business.

It is not traditional in the agri business.

There is nothing new in that. Any farmer who is farming relatively well is likely to do so. One of the criteria laid down in Brussels is that money paid through this farm improvement scheme must be accompanied by a certain type of farm accounts. I believe that the agricultural community will be quite satisfied with the system we are adopting in this.

(Limerick West): Will the Minister of State ask the Minister for Finance to remove the farm tax?

The Deputy will have an opportunity to ask him.