Farming across every sector is struggling. Bureaucracy is smothering farmers. Farmers have become so bogged down in adhering to a myriad of directives and tackling mountains of paperwork that the actual pleasure and satisfaction of farming is slipping from their grasp.

Farmers throughout Ireland are facing changes and challenges unlike anything ever witnessed. Reduced sale prices, rising costs, heavy regulation, serious debt, climate change demands and cheap imports are threatening the livelihood of farmers in my constituency of Tipperary North-Kilkenny. Farmers are not against change and advancement. They are pro-progress and pro-improvement. However, the imposition of ever-changing rules, regulations, restrictions, inspection regimes and red tape is grinding them down. Farmers, young and old, are questioning viability and survival prospects. Our oldest and largest indigenous sector is in danger of being squeezed out of existence.

I have been meeting and talking to farmers for many years and I have never before witnessed such exasperation and vexation. The imposition of negative measures is leading to frustration, aggravation and, in many cases, despair. The desire of young farmers to take over family-run farms has almost evaporated. Looming in the backs of the minds of our future farmers is the Mercosur deal, which remains a massive threat to the beef sector, and the transformation of CAP away from supporting food production towards reducing farm output. Another matter of grave concern is the reductions to the nitrates derogation imposed by the European Commission with absolutely no flexibility offered and the Commission's threat to remove the derogation entirely in 2026.

The economic viability of the tillage sector is in an extremely precarious position. The level of rainfall has made it impossible to move livestock out into fields. Planting and sowing of tillage crops is way behind and bills are mounting as farmers struggle to keep on top of their work. I support the IFA's call for a tillage expansion and sustainability scheme to be urgently introduced to financially support farmers.

The issue of VAT rebates remains a big issue for farmers who have carried out essential works on their farms. Issues have arisen with the Revenue Commissioners' interpretation where some investment items farmers had previously received refunds on are no longer eligible. This is unfair and counterproductive.

The struggle to remain in farming is growing more challenging. Worry and stress replace incentive and planning. Strategies for growth have changed to prayers for survival. What is the Government's response to farmers at this critical juncture?

I thank the Deputy for raising a variety of important issues.

In terms of regulation and so forth, the Department of agriculture makes every effort to keep the various schemes and the implementation of schemes as simple as possible. The Department engages closely with farmers on all scheme delivery issues. There is the Department's farmers' charter, which provides for regular engagement. There are formal stakeholder engagement structures and ongoing bilateral contacts. The Department also provides a range of practical supports to assist farmers, such as farmer information meetings, ongoing direct support through its network of offices, and extensive training for farmers and advisers. The introduction of a new range of schemes has involved extensive work from an administrative perspective, including the building of new IT systems, and work continues on resolving many outstanding issues in that respect.

Overall, the Minister negotiated a comprehensive CAP agreement at European Union level that has resulted in very significant supports for farming in this country. The Government is supportive of farming and of agriculture. The food production system in this country is vital and one of the big challenges we have is reconciling the absolute need and imperative of food security with climate security.

We have all witnessed the very significant rain we have had in the past number of months, and the water tables are very high. I acknowledge that on the tillage front, farmers had a difficult year last year. That is why the Government provided more direct support for tillage farmers than at any other time in the history of the State. The Minister, Deputy McConalogue, established a tillage stakeholder group to examine the issues. He is awaiting its final report. Direct supports for protein aid have been more than doubled from €3 million to €7 million under the CAP strategic plan and that was topped up by a further €3 million to bring the total last year to €10 million. We will continue to work with the tillage sector.

On nitrates, I have met with many farmers in respect of the nitrates derogation and what has happened. It is essential that the industry works with Government to make sure we get a renewal of the derogation in 2026. It has to be a collective national effort to make sure we achieve that target. The water quality group has been established involving stakeholders and delivering on our dual objectives of delivering improvement in water quality and securing a derogation from 2026 onwards. The Ministers, Deputies McConalogue and Darragh O'Brien, recently launched the €60 million scheme to support farmers to improve water quality.

On the Mercosur agreement, we have consistently at EU level raised our concerns about the impact of any EU-Mercosur deal on the agricultural sector, and particularly on the beef market, as well as the environmental provisions within that agreement. The Minister, Deputy McConalogue, has been very clear "that there needs to be equivalence of standards and there needs to be expectations on countries that are importing into the EU as we expect of our own farmers and food producers". That has been a clear line we have taken on the Mercosur agreement. We have insisted that an additional instrument currently being negotiated by the EU is comprehensive in its scope and includes binding commitments on climate change, biodiversity, combating deforestation, labour rights and so forth.

Another issue is the shambolic management of Ireland's forestry policy, which has led to farmers losing complete confidence in the forestry sector. That is compounded by the refusal of the Department to provide appropriate recompense for farmers impacted by ash dieback.

The total amount of land planted for forestry in 2023 was 1,650 ha. That corresponds with the lowest volume in the history of the State. The last time we planted as low as that was in 1946. Somebody needs to take control of that Department and sort out the mess that exists there.

The residential zoned land tax continues to be a serious issue for the farmers affected by it. The implementation of this tax is completely unfair and places a penal charge on farmers with land on the outskirts of towns and villages that is unlikely to be ever used for housing projects. All genuinely farmed land should be exempt from this tax. Many of the farmers adversely affected in Tipperary North-Kilkenny have gone through the process of requesting dezoning and-or an exemption to this tax to the local authority and An Bord Pleanála. In the majority of instances, these requests have been refused. This will result in the imposition of an unaffordable and inequitable tax on farmers.

I referenced the CAP earlier. Approximately €10 billion, between EU and Exchequer funding, will support 130,000 farm families under the new CAP.

On forestry, there is a new €1.3 billion forestry programme, which is open for applications. New licences are issuing every week. We believe this will be a significant departure from previous years where the industry was in difficulty. It will see an increase in forestry premiums of between 46% and 66% and farmers will receive 20 years of premium payments compared to 15 years for non-farmers. A farmer planting, for example, 1 ha of native broadleaf trees will receive €1,103 per year for 20 years tax-free. That is approximately €22,000 for planting 1 ha of land. Farmers can plant a hectare of native woodland without the need for a licence. There are certainly improvements in forestry but delivery will be key in that respect.

On the residential zoned land tax, that has been deferred. There is a remapping under way which, I think, is coming close to completion. I understand the points the Deputy has made. We are endeavouring to make sure that those who are in production and who want to continue farming are not taxed unfairly. That is a fair objective to try to achieve.