asked the Minister for the Environment when the Government intend to enact legislation repealing the Farm Tax Act, 1985, in view of the recent judgement by Justice Hamilton declaring the decision to cease the classification of land unlawful.

The question of any legislative measures which may be appropriate arising from the judgment referred to is being considered.

In view of the statement by the President of the High Court that because the Farm Tax Act, 1985, was not repealed the Government acted unlawfully in ceasing to go ahead with classification of land as required by section 4 of this Act, is it the Minister's intention to bring forward legislation repealing the Farm Tax Act, 1985, do the Government intend to use this Act for some other purposes, or would the Government try this issue in the courts in view of the president's decision?

The consequences of the judgment in the High Court are being considered at this time. Of course, it is not quite as simple as that. Some appeals are still being processed by the Farm Tax Tribunal and some outstanding moneys are still due under the year it was operational. Consequently, it is not just a matter of doing something like the Deputy suggests.

Because of the decision of the President of the High Court this is a matter of urgent importance and the Government should act on it as soon as possible.

If the Deputy looks closely at the judgment he will see that no specific obligation was placed on the Government to enact any legislation to give effect to the decision to abolish land tax.

In view of the fact that the president made a statement that the Government acted unlawfully, although it was not part of his judgment, is there not an obligation then on the Government to act on it?

The Deputy has already put that point of view.

The judge placed no obligation on the Oireachtas in that regard. Even so, the matter is being considered as a consequence of that judgment.

I accept the judge was not in a position to place any obligation on the Government, but does the Minister accept that the judge clearly and unequivocally stated that the Government were acting unlawfully? (a) Is the Minister concerned about that statement? (b) Does he not accept they were acting unlawfully at that time and continue to act unlawfully? Is this the kind of Government the Minister wants to be party to?

I am aware of the terms of judgment and the High Court decision.

In the light of the fact that the President of the High Court clearly stated that the Government were acting unlawfully, and obviously continue to act unlawfully because they have not continued with the classifications required by section 44 of the Farm Tax Act, 1985, is the Minister now telling us that this is merely a matter for consideration or is he happy to have the Government continuing to act unlawfully?

I think the Deputy is now referring to something for which I have no responsibility in that the case taken to the High Court dealt with certain aspects of staffing and promotions of a temporary nature. That is not a matter for the Minister for the Environment, it is a matter for the Minister for Finance.

This cannot go on interminably.

In the context of that case the President of the High Court stated clearly that the Government were acting unlawfully.

This is becoming repetitious.

It is a serious matter.

I want to call Deputy Farrelly who may have a pertinent question.

When can we expect a decision from the Government which will restore them to, as it were, the right side of the law in relation to the Farm Tax Act?

Any matters concerned with the staffing as far as that office is concerned should really be put down to the Minister for Finance——

It has nothing to do with staffing.

——who is responsible for the staffing involved and the people who took the claim in the High Court. My responsibilities do not deal with that matter at all.

Have the Cabinet not decided to repeal this legislation, taking into consideration that they suspended work by the people involved? Secondly, is this because several Ministers in his own Department have floated the idea that it would be used again in collecting property tax which this Government are thinking about?

I do not know where the Deputy gets that from, but surely he is not seriously expecting me to tell him what the Government might be considering in this or any other matter.

No. 5, Deputy Brendan Howlin.

Following the Minister's reply——

No. 5.

I have called the next question.

Following the Minister's reply——

Resume your seat.