I propose to take Questions Nos. 151 and 152 together.
The identification of horses (and all other equines) is governed by EU Council Directives 90/426/EEC and 90/427/EEC and Commission Regulation (EC) No 504/2008 of 6 June 2008, which have been transposed into national legislation via S.I. No. 357 of 2011 – European Communities (Equine) Regulations 2001 (as amended). This legislation imposes an obligation and, as a corollary, any associated cost, on the owners and keepers of equines to ensure that equine animals in their possession are identified in accordance with the legislation.
The fees charged by veterinarians and Passport Issuing Organisations to individuals for identifying horses are commercial matters agreed between the relevant parties and my Department has no function in the matter. The reality is that ownership of property, including horses, involves certain costs and responsibilities and it would be entirely inappropriate to ask the taxpayer to subsidise this cost.