51. Deputy Niall Collins asked the Minister for Finance if, following the recent change in approach to patronage share schemes, a tax yield impact analysis of such a change in tax policy, taking into account the average effective rate of income tax for affected farmers, has been undertaken, balanced against the adverse impact of CGT yield at 33% and increased VAT flat rate addition payable to farmers; and if he will make a statement on the matter. [1732/17]

Summary

51. Deputy Niall Collins asked the Minister for Finance if, following the recent change in approach to patronage share schemes, a tax yield impact analysis of such a change in tax policy, taking into account the average effective rate of income tax for affected farmers, has been undertaken, balanced against the adverse impact of CGT yield at 33% and increased VAT flat rate addition payable to farmers; and if he will make a statement on the matter. [1732/17]

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• Tax Code

  xml · EN · 17 January 2017

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