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Dáil Éireann debate -
Tuesday, 31 Jan 1978

Vol. 303 No. 1

Ceisteanna—Questions. Oral Answers. - Farmer Taxation.

14.

asked the Minister for Finance when he intends to implement the 1976 NESC recommendations on farmer taxation.

The announcement of any changes in the system of taxation of farming profits would be appropriate to the Budget Statement which will be made tomorrow. The Deputy will appreciate that I cannot anticipate the contents of that statement.

15.

asked the Minister for Finance if he has any proposal to amend section 21 of the Finance Act, 1974 so as to eliminate discrimination against farmers whose sons and daughters work on the farm; and pending the introduction of amending legislation, if he will direct the Revenue Commissioners to allow the emoluments paid to farmers' children to be offset in the current tax year against farming profits, subject to the provisions of the PAYE code.

The announcement of any changes in the system of taxation of farming profits would be appropriate to the Budget Statement which will be made tomorrow. The Deputy will appreciate that I cannot anticipate the contents of that statement.

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