The programme for Government stated that we would support farming incomes. However, the Revenue Commissioners have recently attacked farmers' incomes by way of a retrospective policy of charging tax on shares given to them by Kerry Co-op. Instead of attacking the farming community, can the Minister for Agriculture, Food and the Marine assist grain and beef farmers who are severely hit and impacted this year? Is there any fund from Europe that we can access to help them? They will not survive until next year, especially the grain farmers, if something is not done to help them.

Is there anything in the programme for Government on that matter?

The Minister for Finance, Deputy Michael Noonan, introduced in the budget a gap year in particular to help farmers caught with grain this year where they could not get anything out. I will ask Deputy Creed to respond to Deputy Healy-Rae's second question.

On the issue of beef and tillage, the Deputy will be aware that one of the things we have done has been to bring forward the early payment of the single farm payment. Most farmers have received that at this stage. The balancing payments will issue shortly. On the grain side, we have a number of initiatives, including access to low-interest finance that was one of the asks from the grain forum I convened post-harvest. It wanted access to low-interest finance and we have established a loan fund of €150 million, which includes European funding of €11 million and Exchequer funding of €14 million. It is available to the livestock, tillage and horticulture sectors.