Would the Minister agree, leaving aside his obvious reluctance to give a clearcut answer to Question No. 7, that there has been a vicious cutback in the rate support grant payable to the local authorities during the current year and is he aware that as a result of these cutbacks that not a single penny is available for disabled person's grants or to build extensions to dwellings to facilitate disabled people? Does the Minister accept that situation and is he satisfied with it?

I am satisfied that there is a need to cut back on the level of the rate support grants generally but I am not prepared to accept that it has caused the difficulties to which the Deputy has referred.

Indeed, it has.

The rate support grant has been allocated to all the local authorities who have been making their own arrangements as to how they will live within the limits being applied to them. The vast majority of them at this time have struck their rate. While things are going to continue to be difficult, at the same time there is no money available by way of further support in that area.

Did you ever hear of the farmers or capital gains tax?