Vol. 495 No. 5
120 Mr. Aylward asked the Minister for Finance if he will favourably consider the IFA submission on horticulture in his forthcoming budget; and if he will make the necessary reliefs, allowances and taxation available to this sector as is given to agricultural products. [20680/98]
It would appear that the Deputy may be referring to the IFA's proposal, in their pre-budget submission that the availability of farmers' stock relief should be extended to horticulture and hardy nursery stock production.
Stock valuation for income tax purposes for both of these types of undertakings is subject to normal accountancy rules and I have no plans to amend these rules as requested in the submission.
