I want to ask about VAT registration for poultry farmers. As we know, since 1 September broiler chicken services in Ireland are no longer eligible for the flat-rate addition scheme and must charge VAT for services such as rearing and fattening. Farmers who supply broiler chicken services now need to register for VAT if their taxable supplies are over the threshold. This is a serious issue. While straightforward broiler farms will be able to register for VAT with relative ease, it is an issue for many farmers who have dairy or beef operations, or both, who diversified into broiler production for an extra income stream or to give a son or daughter an income until that farmer can retire. A farmer who is supplying broiler chickens must now register this part of the farm for VAT purposes, even though the farm is operating as a dairy, beef and broiler operation. Farmers are looking at forming a company for the chicken part of the farm, with agriculture advisers, bookkeeping, VAT returns, registration for PAYE and corporation tax, and new loan agreements for the parts of the land that are in broiler production. I ask that this be looked at again.

I thank the Deputy for raising the issue. My understanding, if it is the same issue, is that it arose prior to the budget and the then Minister for Finance, Paschal Donohoe, advised that, as we say in Irish, níl aon dul as. There was no way to deal with it other than to bring in new measures because of European Union monitoring and what it had assessed in terms of the existing scheme. I accept it is challenging for the broiler farmers but I am not clear there is an alternative pathway. I will bring the matter to the attention of the Minister for Finance. Sometimes in the implementation of new measures there can be space to see if anything can be done. I will talk to the Minister for Finance in respect of the issue.