My point is that the criteria for the scheme are not aligning.

We are over time.

The Taoiseach needs to look at that. The criteria are not aligning-----

Deputy-----

-----for the people for whom the scheme is supposed to be providing.

Táimid thar am. We are way over time. There are three contributors left and I will take them together, one after another. I call an Teachta Rose Conway-Walsh.

I welcome Harry, Lorcan and Karen Keely to the Gallery. I raise the seriousness of the delay in ACRES. Delay impacts not only the families of the farmers but also suppliers, local businesses and contractors who desperately need that money. The issue is also going to impact taxation. It means that for two payments in one year, recipients are going to be taxed more than they would otherwise be. Their incomes will be eroded on that basis. I support the call for advance payments. There is no reason an advance payment of, say, 85% could not be done in this situation. Will the Minister of State be contacting all farmers? They all need to be contacted about this issue. I ask the Government to do those advance payments of at least 85%. Anything that needs to be reclaimed can be reclaimed later but advance payments must be provided. This is not the fault of farmers.