I should like to ask the Minister about one or two points. In subsection (2) (b) the Irish Land Commission enjoy an exclusion. Do I take from that that the commission are financially embarrassed or that the Government do not want to increase the load on them, or is it that they are not enjoying the benefits the Minister has outlined that the farming community are getting? On the question of the categories of farmers who the Minister has very dramatically outlined to the House are going to benefit from the Rates on Agricultural Land (Relief) Bill. The Minister said that the Bill gives relief to 71 per cent of total farmers who are under £20 valuation. Surely the Government or, indeed, the civil servants who assisted in the drafting of this Bill are not seriously considering levying rates on farmers under £20 valuation who in the main qualify for free dole and home assistance.
Of course this Bill is necessary from the point of view that this system of taxation must be changed. This is very important. The Minister said that only 8.4 per cent of the farmers in total have valuations in excess of £40. It will give some people some idea of the proportions of the burden of rates when I say—and I challenge the Minister to deny it—that the total amount of hard cash paid by farmers this year will exceed the total amount of money which was paid by the entire community before the Government removed the burden of rates from householders, and this when only 8 per cent of farmers are liable for the full brunt of rates.
The Minister has given the figures even for his own constituency where a farmer with £40 poor law valuation last year had a demand of £180 whereas this year that demand goes up to £441.60. In our constituency—the Minister and I have in common that we come from the same Dáil constituency—farmers with £50 poor law valuation had a demand last year for £250 and that has shot up this year. Despite the fact that farm incomes, as the Minister knows, in the midlands have drastically reduced this year, the rates bill was £250 in 1979 and it is £552 this year. That is a sizeable demand on people who are barely turning over.
The Minister is a realist and he understands the position that his neighbours are in. I would not accuse him of thinking that everything is rosy down in the midlands, but the burden of rates this year is going to affect people adversely to a tremendous extent. The Minister is imposing this increased burden on a farmer with a £59 valuation in Laois-Offaly who had a demand for £313 rates last year. His demand this year is £651. The Minister may have more exact figures than those but they represent about the same proportion.
We are talking about that increase in the demand and people are misled into thinking that this is the only thing that farmers pay and that they can write it all off against tax. Instead of reducing the number of people who can benefit under this Bill, the Government, knowing the situation in the country, should have gone directly in the opposite direction. They should have raised the threshold for farmers under this section to £60 instead of coming from £50 to £40, in the other direction, because this is necessary.
The various levies that people are ex-Offal pected to pay this year out of reduced incomes, have been clearly stated. Some of the earlier speakers on the Bill mentioned the various milk levies and the agricultural price increase package out of which people are expected to meet the demands of this Bill. There are nine or ten different levies. This is a cause for tremendous unease and it is something that the Minister should consider seriously.
The rating system has outlived its usefulness. It is about 150 years old. That kind of yardstick is out of date. Having regard to the fact that the 396,891 farmers under £20 poor law valuation in the main are entitled to free dole under the Poor Law Valuation Act, how can the Minister seriously say that he is giving them an exemption and letting them off paying rates? Are the Government considering taxing the people who are on the dole, getting unemployment assistance or unemployment benefit? We should stop fooling around and look at the problems in the areas where there is real need. There are 396,891 farmers under £20 poor law valuation. We are talking about incomes of £7 or £8 a week having regard to last year's figures and that represents a family farm income. On our side of the river Shannon they do not even qualify automatically for dole and for assistance, whereas in other parts of the Republic they get a fair and more humane crack of the whip.