I assume that the Deputy’s question relates to the double deduction for carbon tax on farm diesel which I provided for in Finance Act 2012. Under this provision, farmers are allowed a deduction in computing their farming profits or losses for the amount of additional carbon tax they incur on purchases of marked gas oil following the €5 per tonne increase in the rate of carbon tax on certain fuels from 1 May 2012. This was provided in the context of a commitment in the Programme for Government. I have no plans to extend the current double deduction for carbon tax in respect of Marked Gas Oil to agricultural contractors.