Dáil Éireann debate -
Tuesday, 16 Nov 1999

Vol. 510 No. 6

Written Answers. - Tax Legislation.

Liam Aylward

Question:

199 Mr. Aylward asked the Minister for Finance if his attention has been drawn to the serious concerns within the horticulture sector at the separate treatment of horticulture from farming in tax legislation as opposed to Department of Agriculture, Food and Rural Development classification; if his attention has further been drawn to the many problems caused with State assistance due to its exclusion from manufacturing classification; the plans, if any, he has to address those issues in the proposed new farm tax legislation; and if he will make a statement on the matter. [23356/99]

Minister for Finance (Mr. McCreevy):

Horticulture has traditionally been treated differently from farming in the tax legislation. However, horticulture could not be considered to be a manufacturing process under the normal meaning of the manufacture of goods for tax purposes. I have no plans at present to change the present tax rules relating to horticulture.