I have no plans to introduce an individualised income tax volatility measure for farmers that would allow farmers to delay payment of taxes. As the Deputy will be aware, income averaging is available to farmers in recognition of the volatility of their income, which I believe is ultimately more beneficial than delaying the payment of tax.
The Deputy may be aware that following the review of agri-tax measures that was carried out in 2014, I amended the income averaging scheme for farmers to extend the period over which income can be averaged from three years to five, in order to give more scope for income smoothing within a commodity price cycle.