Budget Submissions

Dáil Éireann Debate, Wednesday - 4 October 2017

Wednesday, 4 October 2017

Questions (97)

Seán Fleming

Question:

97. Deputy Sean Fleming asked the Minister for Finance his views on farm income averaging whereby either the farmer or spouse have a second income from self-employment; if a threshold can be introduced whereby the income average can apply rather than excluding due to the fact that in some situations it may be a small amount of self-employment income; and if he will make a statement on the matter. [42122/17]

Written answers

Minister for Finance

As the Deputy may be aware, I have received a number of pre-Budget submissions proposing changes to the operation of income averaging for the farming sector.  Consideration of specific proposals with regard to income tax measures relating to the farming sector remain ongoing in the context of Budget 2018 deliberations.