(Limerick East): Will the Minister give the House a progress report of the issuing and return of the farm income profile forms since the last budget?

As the Deputy will be aware from his time in Government there was a dispute in the Revenue Commissioners in regard to the issuing of these forms some years ago and that delayed the issuing of them. It is no harm to remind the House that up to a few years ago farms with a certain valuation were not liable for tax. We are moving in the right direction in an area that has been a bone of contention with the PAYE sector. We are progressing and issuing additional profiles to farmers. Some minor adjustment have been made on the profile form first used. The adjustments have been clarified and we will be issuing forms to another 10,000 to 20,000.

(Limerick East): Is it not correct to say that since the Minister announced the abolition of the land tax and its replacement by income tax through the method of the farm income profile form that no form has been issued to any farmer by the Revenue Commissioners to date? When is it proposed to issue the forms?

I told the Deputy that some minor adjustments had to be made to the form. The Deputy may be correct in saying that no forms have gone out but we must take into account what has happened in regard to the VAT refund which will bring in an additional £9 million from farming. We must remember that many farmers are on an income that is much lower than many of those already in the net.

Is the Minister suggesting that the VAT adjustment constitutes money coming in from farmers? Surely it is properly described as a reduction in moneys going out to farmers?

It will have the same result.